Company Registration No. 13033232 (England and Wales)
Fern Garden Tree Services Limited
Unaudited accounts
for the year ended 31 December 2025
Fern Garden Tree Services Limited
Unaudited accounts
Contents
Fern Garden Tree Services Limited
Company Information
for the year ended 31 December 2025
Directors
Scott Johnson
Alice Edmonds
Company Number
13033232 (England and Wales)
Registered Office
North Buckham Farm
Beaminster
Dorset
DT8 3SH
England
Accountants
Wessex Commercial Solutions Limited
Yeovil Innovation Centre
Barracks Close
Yeovil
BA22 8RN
Fern Garden Tree Services Limited
Statement of financial position
as at 31 December 2025
Tangible assets
220,292
137,486
Cash at bank and in hand
27,302
21,228
Creditors: amounts falling due within one year
(138,884)
(60,505)
Net current liabilities
(58,019)
(20,637)
Total assets less current liabilities
162,273
116,849
Creditors: amounts falling due after more than one year
(132,472)
(86,073)
Called up share capital
2
2
Profit and loss account
29,799
30,774
Shareholders' funds
29,801
30,776
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
Alice Edmonds
Director
Company Registration No. 13033232
Fern Garden Tree Services Limited
Notes to the Accounts
for the year ended 31 December 2025
Fern Garden Tree Services Limited is a private company, limited by shares, registered in England and Wales, registration number 13033232. The registered office is North Buckham Farm, Beaminster, Dorset, DT8 3SH, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% Straight line
Motor vehicles
15% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
20% Straight line
Fern Garden Tree Services Limited
Notes to the Accounts
for the year ended 31 December 2025
4
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 January 2025
220,220
78,079
4,258
1,671
304,228
Additions
155,981
47,602
1,986
708
206,277
Disposals
(76,995)
(25,072)
-
-
(102,067)
At 31 December 2025
299,206
100,609
6,244
2,379
408,438
At 1 January 2025
119,182
42,331
4,258
971
166,742
Charge for the year
47,542
8,481
298
269
56,590
On disposals
(30,798)
(4,388)
-
-
(35,186)
At 31 December 2025
135,926
46,424
4,556
1,240
188,146
At 31 December 2025
163,280
54,185
1,688
1,139
220,292
At 31 December 2024
101,038
35,748
-
700
137,486
Amounts falling due within one year
Trade debtors
13,563
18,547
Accrued income and prepayments
-
93
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
51,287
33,930
Taxes and social security
10,636
5,655
Other creditors
38,508
540
Loans from directors
3,324
5,093
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
132,472
86,073
8
Average number of employees
During the year the average number of employees was 9 (2024: 6).