Parish Arboriculture Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13619814

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,990		61,648

			35,990		61,648
CURRENT ASSETS
Debtors	5	21,148		11,870
Cash at bank and in hand		10,072		31,070

		31,220		42,940
Creditors: Amounts Falling Due Within One Year	6	(57,205 )		(67,799 )

NET CURRENT ASSETS (LIABILITIES)			(25,985 )		(24,859 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,005		36,789

Creditors: Amounts Falling Due After More Than One Year	7		(27,643 )		(45,627 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(6,403 )		(9,449 )

NET LIABILITIES			(24,041 )		(18,287 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			(24,141 )		(18,387 )

SHAREHOLDERS' FUNDS			(24,041)		(18,287)

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Parish Arboriculture Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

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

Mrs Jodie Parish-Ward

Director

18/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Parish Arboriculture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13619814 . The registered office is 43 May Close, Chessington, KT9 2AP.

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. Turnover

Rendering of services

Turnover from the rendering of services for Tree Surgery and maintenance is recognised by reference to the stage of completion of the contract. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. 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	4 years straight line
Motor Vehicles	4 years straight line
Fixtures & Fittings	4 years straight line
Computer Equipment	3 years straight line

2.4. 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.

2.5. Financial Instruments

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Bank overdrafts are shown within borrowings or current liabilities.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments

are valued at the amount prepaid net of any trade discounts due.

Creditors

Trade and other creditors are recognised at the settlement amount due after any trade discount offered. Accruals are

valued at the amount due in the future net of any trade discounts.

Interest-bearing borrowings

Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the profit and loss account over the period of the borrowings, together with any interest and fees payable, using the effective interest method.

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Parish Arboriculture Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 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: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	62,616	56,590	411	1,778	121,395
Additions	2,291	-	-	-	2,291
Disposals	(2,000 )	-	-	-	(2,000 )

As at 30 September 2025	62,907	56,590	411	1,778	121,686

Depreciation
As at 1 October 2024	31,601	26,734	264	1,148	59,747
Provided during the period	14,823	12,587	85	454	27,949
Disposals	(2,000 )	-	-	-	(2,000 )

As at 30 September 2025	44,424	39,321	349	1,602	85,696

Net Book Value
As at 30 September 2025	18,483	17,269	62	176	35,990

As at 1 October 2024	31,015	29,856	147	630	61,648

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Parish Arboriculture Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,492	5,430
Other debtors	2,656	6,440

	21,148	11,870

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,855	25,221
Trade creditors	2,639	5,208
Other creditors	16,031	24,834
Taxation and social security	13,680	12,536

	57,205	67,799

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,643	45,627

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	24,855	25,221
Later than one year and not later than five years	27,643	45,627

	52,498	70,848

	52,498	70,848

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	6,403	9,449

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Parish Arboriculture Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2024	9,449	9,449
Utilised	(3,046 )	(3,046)

Balance at 30 September 2025	6,403	6,403

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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