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Registered number: 04215013
Foremost Tree Surgeons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04215013
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 870,625 555,054
870,625 555,054
CURRENT ASSETS
Stocks 6 94,445 115,494
Debtors 7 1,121,015 879,551
Cash at bank and in hand 342,811 290,426
1,558,271 1,285,471
Creditors: Amounts Falling Due Within One Year 8 (1,214,278 ) (964,428 )
NET CURRENT ASSETS (LIABILITIES) 343,993 321,043
TOTAL ASSETS LESS CURRENT LIABILITIES 1,214,618 876,097
Creditors: Amounts Falling Due After More Than One Year 9 (34,540 ) (26,310 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (156,511 ) (144,505 )
NET ASSETS 1,023,567 705,282
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 1,023,566 705,281
SHAREHOLDERS' FUNDS 1,023,567 705,282
Page 1
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For the year ending 31 March 2026 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
Mr Michael Jefferies
Director
02/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Foremost Tree Surgeons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04215013 . The registered office is Unit 11 Diddenham Court Lambwood Hill, Grazeley, Reading, RG7 1JQ.
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
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of four years.
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:
Leasehold 10% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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: 45 (2025: 43)
45 43
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 1,000
As at 31 March 2026 1,000
Amortisation
As at 1 April 2025 1,000
As at 31 March 2026 1,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 - 843,977 1,138,166 63,019
Additions 30,570 252,496 414,519 -
Disposals - (136,610 ) (178,765 ) -
As at 31 March 2026 30,570 959,863 1,373,920 63,019
Depreciation
As at 1 April 2025 - 738,215 706,524 61,920
Provided during the period - 96,096 209,437 879
Disposals - (136,610 ) (112,381 ) -
As at 31 March 2026 - 697,701 803,580 62,799
Net Book Value
As at 31 March 2026 30,570 262,162 570,340 220
As at 1 April 2025 - 105,762 431,642 1,099
Computer Equipment Total
£ £
Cost
As at 1 April 2025 49,337 2,094,499
Additions - 697,585
Disposals - (315,375 )
As at 31 March 2026 49,337 2,476,709
Depreciation
As at 1 April 2025 32,786 1,539,445
Provided during the period 9,218 315,630
Disposals - (248,991 )
As at 31 March 2026 42,004 1,606,084
Net Book Value
As at 31 March 2026 7,333 870,625
As at 1 April 2025 16,551 555,054
6. Stocks
2026 2025
£ £
Stock 94,445 115,494
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 449,659 311,486
Other debtors 671,356 568,065
1,121,015 879,551
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 99,644 58,832
Trade creditors 412,279 292,897
Bank loans and overdrafts - 10,462
Amounts owed to group undertakings 30,550 -
Other creditors 544,427 428,879
Taxation and social security 127,378 173,358
1,214,278 964,428
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 34,540 24,536
Bank loans - 1,774
34,540 26,310
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 99,644 58,832
Later than one year and not later than five years 34,540 24,536
134,184 83,368
134,184 83,368
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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