Valleyside Treecare Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Valleyside Treecare Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Valleyside Treecare Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Valleyside Treecare Limited , as a body, in accordance with the terms of our engagement letter dated 28 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Valleyside Treecare Limited and state those matters that we have agreed to state to the director of Valleyside Treecare Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Valleyside Treecare Limited and its director as a body for our work or for this report.

It is your duty to ensure that Valleyside Treecare Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Valleyside Treecare Limited . You consider that Valleyside Treecare Limited 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 accounts of Valleyside Treecare Limited . 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 financial statements.

22/06/2026

Swann Accounting Limited

ACCA

First Floor Offices Rock-A-Nore Road

Hastings

TN34 3DW

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Valleyside Treecare Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 09355528

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		170,912		118,858

			170,912		118,858
CURRENT ASSETS
Debtors	5	108,963		92,143
Cash at bank and in hand		63,332		85,645

		172,295		177,788
Creditors: Amounts Falling Due Within One Year	6	(71,708 )		(63,416 )

NET CURRENT ASSETS (LIABILITIES)			100,587		114,372

TOTAL ASSETS LESS CURRENT LIABILITIES			271,499		233,230

Creditors: Amounts Falling Due After More Than One Year	7		(28,197 )		(5,286 )

NET ASSETS			243,302		227,944

CAPITAL AND RESERVES
Called up share capital	9		101		101
Profit and Loss Account			243,201		227,843

SHAREHOLDERS' FUNDS			243,302		227,944

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Valleyside Treecare Limited

Balance Sheet (continued)

As At 31 December 2025

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Adams

Director

20/06/2026

The notes on pages 4 to 6 form part of these financial statements.

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Valleyside Treecare Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Valleyside Treecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09355528 . The registered office is C/O Swann Accounting Limited, First Floor Offices, Hastings Fishmarket, Rock-A-Nore Road, Hastings, East Sussex, TN34 3DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Valleyside Treecare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	103,238	172,512	5,409	5,381	286,540
Additions	113,042	-	-	-	113,042
Disposals	-	(3,942 )	-	-	(3,942 )

As at 31 December 2025	216,280	168,570	5,409	5,381	395,640

Depreciation
As at 1 January 2025	61,425	98,782	3,322	4,153	167,682
Provided during the period	38,714	17,527	522	605	57,368
Disposals	-	(322 )	-	-	(322 )

As at 31 December 2025	100,139	115,987	3,844	4,758	224,728

Net Book Value
As at 31 December 2025	116,141	52,583	1,565	623	170,912

As at 1 January 2025	41,813	73,730	2,087	1,228	118,858

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Valleyside Treecare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	64,695	45,522
Other debtors	44,268	46,621

	108,963	92,143

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,256	-
Bank loans and overdrafts	5,286	10,375
Corporation tax	302	8,652
Other taxes and social security	243	-
VAT	15,405	7,670
Accruals and deferred income	1,900	1,900
Director's loan account	28,316	34,819

	71,708	63,416

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	28,197	-
Bank loans	-	5,286

	28,197	5,286

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	20,256	-
Later than one year and not later than five years	28,197	-

	48,453	-

	48,453	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

10. Related Party Transactions

At the year end, the company owed the director Mr T Adams £28,315 (2024: £34,819). There is no interest charged on this amount and it is repayable upon demand.

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