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Company Registration No. 03242861 (England and Wales)
Wessex Tree Surgeons Limited Unaudited accounts for the year ended 31 August 2025
Wessex Tree Surgeons Limited Unaudited accounts Contents
Page
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Wessex Tree Surgeons Limited Company Information for the year ended 31 August 2025
Director
Steven Facey
Company Number
03242861 (England and Wales)
Registered Office
THE GRANARY UPCOTT FARM BRAYFORD BARNSTAPLE DEVON EX32 7QA ENGLAND
Accountants
North Devon Accounts 4 Cross Tree Centre Caen Street Braunton Devon EX33 1AA
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Wessex Tree Surgeons Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,237 
9,414 
Tangible assets
171,935 
203,302 
180,172 
212,716 
Current assets
Inventories
32,508 
38,829 
Debtors
22,214 
17,059 
Cash at bank and in hand
127 
8,162 
54,849 
64,050 
Creditors: amounts falling due within one year
(370,391)
(295,736)
Net current liabilities
(315,542)
(231,686)
Total assets less current liabilities
(135,370)
(18,970)
Creditors: amounts falling due after more than one year
(89,260)
(110,971)
Net liabilities
(224,630)
(129,941)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(224,730)
(130,041)
Shareholders' funds
(224,630)
(129,941)
For the year ending 31 August 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 26 May 2026 and were signed on its behalf by
Steven Facey Director Company Registration No. 03242861
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Wessex Tree Surgeons Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Wessex Tree Surgeons Limited is a private company, limited by shares, registered in England and Wales, registration number 03242861. The registered office is THE GRANARY UPCOTT FARM, BRAYFORD, BARNSTAPLE, DEVON, EX32 7QA, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
25% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
11,768 
At 31 August 2025
11,768 
Amortisation
At 1 September 2024
2,354 
Charge for the year
1,177 
At 31 August 2025
3,531 
Net book value
At 31 August 2025
8,237 
At 31 August 2024
9,414 
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Wessex Tree Surgeons Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
152,452 
188,445 
454 
2,355 
343,706 
Additions
- 
24,608 
- 
1,302 
25,910 
At 31 August 2025
152,452 
213,053 
454 
3,657 
369,616 
Depreciation
At 1 September 2024
66,302 
73,025 
46 
1,031 
140,404 
Charge for the year
21,537 
35,007 
41 
692 
57,277 
At 31 August 2025
87,839 
108,032 
87 
1,723 
197,681 
Net book value
At 31 August 2025
64,613 
105,021 
367 
1,934 
171,935 
At 31 August 2024
86,150 
115,420 
408 
1,324 
203,302 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,214 
17,059 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,479 
- 
VAT
145,991 
90,289 
Obligations under finance leases and hire purchase contracts
72,922 
76,775 
Trade creditors
6,318 
8,848 
Taxes and social security
3,575 
3,079 
Other creditors
15,856 
28,907 
Loans from directors
120,250 
87,838 
370,391 
295,736 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
87,960 
109,921 
Accruals
1,300 
1,050 
89,260 
110,971 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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