REGISTERED NUMBER: 11048651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

ADVANCED ARBORICULTURE LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

G M Joyce

T Hurley

REGISTERED OFFICE:

Axehayes Barn

Clyst St Mary

Exeter

Devon

EX5 1GA

REGISTERED NUMBER:

11048651 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Tangible assets

4

428,805

328,155

CURRENT ASSETS

Stocks

7,445

2,310

Debtors

5

36,336

63,237

Cash at bank and in hand

100

17,412

43,881

82,959

CREDITORS

Amounts falling due within one year

6

251,866

257,598

NET CURRENT LIABILITIES

(207,985

)

(174,639

)

TOTAL ASSETS LESS CURRENT LIABILITIES

220,820

153,516

PROVISIONS FOR LIABILITIES

42,603

21,514

NET ASSETS

178,217

132,002

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

177,217

131,002

SHAREHOLDERS' FUNDS

178,217

132,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

T Hurley - Director

G M Joyce - Director

1.	STATUTORY INFORMATION

Advanced Arboriculture Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets

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

Office build

-

5% on cost

Office Development

-

5% on cost

Plant and equipment

-

15% on cost

Office equipment

-

15% on cost

No depreciation has been provided on the office development which is still in the course of construction. Depreciation will be provided at the rate specified when the development has been completed and the office has been brought into use.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred 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 or deferred taxation assets and liabilities are not discounted.

Current tax is 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern basis. The directors have confirmed that sufficient finance will be available to enable the company to continue trading for at least 12 months after the date of the approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office

Office

Plant and

build

Development

equipment

£

£

£

COST

At 1 December 2024

25,772

214,946

70,541

Additions

-

19,861

34,788

Disposals

(25,772

)

-

(915

)

At 30 November 2025

-

234,807

104,414

DEPRECIATION

At 1 December 2024

12,888

-

13,687

Charge for year

-

-

10,331

Eliminated on disposal

(12,888

)

-

(137

)

At 30 November 2025

-

-

23,881

NET BOOK VALUE

At 30 November 2025

-

234,807

80,533

At 30 November 2024

12,884

214,946

56,854

Office

Motor

Integral

equipment

vehicles

fittings

Totals

£

£

£

£

COST

At 1 December 2024

973

-

43,250

355,482

Additions

1,217

800

68,479

125,145

Disposals

-

-

-

(26,687

)

At 30 November 2025

2,190

800

111,729

453,940

DEPRECIATION

At 1 December 2024

752

-

-

27,327

Charge for year

302

200

-

10,833

Eliminated on disposal

-

-

-

(13,025

)

At 30 November 2025

1,054

200

-

25,135

NET BOOK VALUE

At 30 November 2025

1,136

600

111,729

428,805

At 30 November 2024

221

-

43,250

328,155

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

31,976

58,456

Other debtors

4,360

4,781

36,336

63,237

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

438

-

Trade creditors

1,259

3,043

Taxation and social security

27,922

42,233

Other creditors

222,247

212,322

251,866

257,598

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Nominal

30.11.22

30.11.21

Number Class

value:

£

£

400 Ordinary A shares

£1

400

400

400 Ordinary B shares

£1

400

400

100 Ordinary C shares

£1

100

100

100 Ordinary D shares £1

100

100

1,000

1,000

8.	RELATED PARTY DISCLOSURES

Included within other creditors falling due within one year are loan accounts from the directors totalling £87,797 (2024 - £82,719). The loans are unsecured, interest free and repayable on demand.

Included in other creditors due within one year is an amount of £125,828 (2024 - £125,828) from a company in which one of the directors has a participating interest.

Included in other debtors due within one year is an amount of £2,589 (2024 - £2,589) due to a company in which one of the directors has a participating interest.