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Company Registration No. 08833221 (England and Wales)
Second Nature Tree Services Limited Unaudited accounts for the year ended 31 January 2025
Second Nature Tree Services Limited Unaudited accounts Contents
Page
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Second Nature Tree Services Limited Company Information for the year ended 31 January 2025
Director
Stuart Bingham
Company Number
08833221 (England and Wales)
Registered Office
8 New Street Braintree Essex CM7 1ES England
Accountants
Kings Accountancy Services Limited 8 New Street Braintree Essex CM71ES
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Second Nature Tree Services Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
81,126 
55,955 
Current assets
Debtors
12,202 
3,802 
Cash at bank and in hand
206,630 
157,522 
218,832 
161,324 
Creditors: amounts falling due within one year
(11,667)
(31,033)
Net current assets
207,165 
130,291 
Total assets less current liabilities
288,291 
186,246 
Provisions for liabilities
Deferred tax
(11,980)
(11,980)
Net assets
276,311 
174,266 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
276,111 
174,066 
Shareholders' funds
276,311 
174,266 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 May 2026 and were signed on its behalf by
Stuart Bingham Director Company Registration No. 08833221
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Second Nature Tree Services Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Second Nature Tree Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08833221. The registered office is 8 New Street, Braintree, Essex, CM7 1ES, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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Second Nature Tree Services Limited Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
97,391 
Additions
41,962 
Disposals
(9,500)
At 31 January 2025
129,853 
Depreciation
At 1 February 2024
41,436 
Charge for the year
10,957 
On disposals
(3,666)
At 31 January 2025
48,727 
Net book value
At 31 January 2025
81,126 
At 31 January 2024
55,955 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,870 
1,956 
Accrued income and prepayments
5,332 
1,846 
12,202 
3,802 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,007 
12,468 
Trade creditors
1,007 
69 
Taxes and social security
5 
17,078 
Other creditors
(1,271)
- 
Loans from directors
2,313 
812 
Accruals
606 
606 
11,667 
31,033 
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
11,980 
11,980 
2025 
2024 
£ 
£ 
Provision at start of year
11,980 
15,572 
Credited to the profit and loss account
- 
(3,592)
Provision at end of year
11,980 
11,980 
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Second Nature Tree Services Limited Notes to the Accounts for the year ended 31 January 2025
8
Controlling party
The company is controlled by Mr Stuart Bingham by virtue of a major shareholding.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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