REGISTERED NUMBER: 03990790 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

Cadeby Tree Sales Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

T A Theobald

S L Flamson

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

03990790 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cadeby Tree Sales Ltd for the year ended 31 August 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cadeby Tree Sales Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cadeby Tree Sales Ltd and state those matters that we have agreed to state to the Board of Directors of Cadeby Tree Sales Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cadeby Tree Sales Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cadeby Tree Sales Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cadeby Tree Sales Ltd. You consider that Cadeby Tree Sales Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cadeby Tree Sales Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

28 May 2026

FIXED ASSETS

Tangible assets

4

976,184

937,647

Investments

5

4,037

4,037

980,221

941,684

CURRENT ASSETS

Stocks

705,956

765,051

Debtors

6

811,564

773,844

Cash at bank

425

2,348

1,517,945

1,541,243

CREDITORS

Amounts falling due within one year

7

1,023,930

711,456

NET CURRENT ASSETS

494,015

829,787

TOTAL ASSETS LESS CURRENT LIABILITIES

1,474,236

1,771,471

CREDITORS

Amounts falling due after more than one year

8

(184,862

)

(225,085

)

PROVISIONS FOR LIABILITIES

(129,281

)

(137,434

)

NET ASSETS

1,160,093

1,408,952

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

1,159,093

1,407,952

SHAREHOLDERS' FUNDS

1,160,093

1,408,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 28 May 2026 and were signed on its behalf by:

S L Flamson - Director

1.	STATUTORY INFORMATION

Cadeby Tree Sales Ltd 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.

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 represents the value on delivery of goods and services provided, excluding discounts, rebates value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

10% on cost

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct costs incurred to grow the trees based on an average time in the ground of 7 years, less provisions for spoil and disease.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 September 2024

294,827

1,043,994

151,310

Additions

125,463

30,237

36,719

Disposals

-

-

-

At 31 August 2025

420,290

1,074,231

188,029

DEPRECIATION

At 1 September 2024

43,655

527,242

111,458

Charge for year

42,029

109,397

15,314

Eliminated on disposal

-

-

-

At 31 August 2025

85,684

636,639

126,772

NET BOOK VALUE

At 31 August 2025

334,606

437,592

61,257

At 31 August 2024

251,172

516,752

39,852

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

265,393

8,564

1,764,088

Additions

54,895

6,740

254,054

Disposals

(2,400

)

(8,564

)

(10,964

)

At 31 August 2025

317,888

6,740

2,007,178

DEPRECIATION

At 1 September 2024

135,522

8,564

826,441

Charge for year

46,192

2,247

215,179

Eliminated on disposal

(2,062

)

(8,564

)

(10,626

)

At 31 August 2025

179,652

2,247

1,030,994

NET BOOK VALUE

At 31 August 2025

138,236

4,493

976,184

At 31 August 2024

129,871

-

937,647

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

4,037

NET BOOK VALUE

At 31 August 2025

4,037

At 31 August 2024

4,037

6.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

122,411

64,362

Other debtors

658,103

678,432

780,514

742,794

31.8.25

31.8.24

£

£

Amounts falling due after more than one year:

Other debtors

31,050

31,050

Aggregate amounts

811,564

773,844

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

89,907

117,511

Hire purchase contracts

130,558

107,394

Trade creditors

144,721

202,227

Taxation and social security

117,056

64,044

Other creditors

541,688

220,280

1,023,930

711,456

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

3,533

13,951

Hire purchase contracts

181,329

211,134

184,862

225,085

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

600

Ordinary

£1

600

600

400

'A' Ordinary

£1

400

400

1,000

1,000

10.	OTHER FINANCIAL COMMITMENTS

The company has total guarantees and commitments at the balance sheet date of £119,340 (2024 - £139,230), which are not included in the balance sheet and relates to the property lease agreement over the remaining 8 years. There is no break clause in the lease agreement. There is an agreement to be able to underlet until 2031.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

S L Flamson

Balance outstanding at start of year

153,900

56,236

Amounts advanced

188,316

97,664

Amounts repaid

(201,142

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

141,074

153,900

T A Theobald

Balance outstanding at start of year

37,449

(18,007

)

Amounts advanced

123,078

55,456

Amounts repaid

(164,848

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,321

)

37,449

The above loans are interest free and repayable on demand.