REGISTERED NUMBER: 10020985 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

ARB ASPIRE TREE CARE LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J J Barney

REGISTERED OFFICE:

Oakland Farm

Grayswood

Haslemere

Surrey

GU27 2DD

REGISTERED NUMBER:

10020985 (England and Wales)

FIXED ASSETS

Tangible assets

4

38,138

39,506

CURRENT ASSETS

Stocks

3,000

3,250

Debtors

4,672

-

Cash at bank

2,321

7,994

9,993

11,244

CREDITORS

Amounts falling due within one year

21,443

21,576

NET CURRENT LIABILITIES

(11,450

)

(10,332

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,688

29,174

CREDITORS

Amounts falling due after more than one year

(2,161

)

(7,422

)

PROVISIONS FOR LIABILITIES

(7,398

)

(7,506

)

NET ASSETS

17,129

14,246

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

17,128

14,245

17,129

14,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

J J Barney - Director

1.	STATUTORY INFORMATION

ARB Aspire Tree Care 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

The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales of tree surgery services, landscaping and other arboricultural support services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

life.

Plant and machinery

-

15% reducing balance

Motor vehicles

-

15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price, less costs to complete and sell. Cost includes all costs of purchase, including costs to bring stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Deferred tax represents the future tax consequences of material transactions and events recognised in the financial statements of current and previous periods

Current and deferred tax assets and liabilities are not discounted and are 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.

Hire purchase and leasing commitments

Assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. Payments are apportioned between the finance charge and the capital amount and the related obligations, net of future finance charges, are included in creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

78,938

Additions

5,623

Disposals

(1,200

)

At 28 February 2026

83,361

DEPRECIATION

At 1 March 2025

39,432

Charge for year

6,098

Eliminated on disposal

(307

)

At 28 February 2026

45,223

NET BOOK VALUE

At 28 February 2026

38,138

At 28 February 2025

39,506

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

Totals

£

COST

At 1 March 2025

and 28 February 2026

21,340

DEPRECIATION

At 1 March 2025

6,587

Charge for year

2,213

At 28 February 2026

8,800

NET BOOK VALUE

At 28 February 2026

12,540

At 28 February 2025

14,753

5.	DEFERRED TAX ASSET

No deferred tax asset has been recognised in these financial statements in respect of tax losses. This is due to uncertainty as to when the asset will be recovered, which will depend on the company's future tax profits. There are tax losses carried forward of approximately £12,300 (2025 - £16,500), which if provided for would result in a deferred tax asset of approximately £2,300 (2025 - £3,100).