REGISTERED NUMBER: 10649283 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Dedham Vale Tree Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H M Adams

Miss L E Beckwith

REGISTERED OFFICE:

Rusty Tiles

Coggeshall Road

Dedham

Colchester

Essex

CO7 6ET

REGISTERED NUMBER:

10649283 (England and Wales)

FIXED ASSETS

Intangible assets

4

9,900

13,200

Tangible assets

5

269,678

320,829

279,578

334,029

CURRENT ASSETS

Stocks

15,300

2,500

Debtors

6

50,936

58,970

Cash at bank

43,790

71,046

110,026

132,516

CREDITORS

Amounts falling due within one year

7

108,437

49,938

NET CURRENT ASSETS

1,589

82,578

TOTAL ASSETS LESS CURRENT LIABILITIES

281,167

416,607

CREDITORS

Amounts falling due after more than one year

8

(58,655

)

(64,959

)

PROVISIONS FOR LIABILITIES

(68,891

)

(59,083

)

NET ASSETS

153,621

292,565

CAPITAL AND RESERVES

Called up share capital

14,950

14,950

Retained earnings

138,671

277,615

153,621

292,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

H M Adams - Director

1.	STATUTORY INFORMATION

Dedham Vale Tree Surgery Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page

The presentation currency of the financial statements is the Pound Sterling (£). The financial statements are rounded to the nearest Pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

33,000

AMORTISATION

At 1 April 2025

19,800

Charge for year

3,300

At 31 March 2026

23,100

NET BOOK VALUE

At 31 March 2026

9,900

At 31 March 2025

13,200

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

24,290

470,977

495,267

Additions

-

207,374

207,374

Disposals

-

(361,757

)

(361,757

)

At 31 March 2026

24,290

316,594

340,884

DEPRECIATION

At 1 April 2025

10,931

163,507

174,438

Charge for year

3,643

35,912

39,555

Eliminated on disposal

-

(142,787

)

(142,787

)

At 31 March 2026

14,574

56,632

71,206

NET BOOK VALUE

At 31 March 2026

9,716

259,962

269,678

At 31 March 2025

13,359

307,470

320,829

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

86,725

DEPRECIATION

At 1 April 2025

17,345

Charge for year

13,876

At 31 March 2026

31,221

NET BOOK VALUE

At 31 March 2026

55,504

At 31 March 2025

69,380

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

44,925

27,991

Amounts owed by group undertakings

-

1,000

Amounts owed by participating interests

1,000

-

Other debtors

5,011

29,979

50,936

58,970

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,331

10,000

Hire purchase contracts

37,534

2,973

Trade creditors

-

94

Amounts owed to group undertakings

27,042

-

Taxation and social security

34,672

32,946

Other creditors

5,858

3,925

108,437

49,938

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,331

Hire purchase contracts

58,655

61,628

58,655

64,959

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

H M Adams

Balance outstanding at start of year

26,959

15,421

Amounts advanced

-

11,538

Amounts repaid

(26,959

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

26,959