The Green Team Arboricultural Division Limited

Registered number

05955416

Filleted Accounts

30 April 2026

The Green Team Arboricultural Division Limited
Registered number:		05955416
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		90,989			121,461

Current assets
Debtors	4	53,323			33,641

Creditors: amounts falling due within one year	5	(193,238)			(151,278)

Net current liabilities			(139,915)			(117,637)

Total assets less current liabilities			(48,926)			3,824

Creditors: amounts falling due after more than one year	6		-			(25,743)



Net liabilities			(48,926)			(21,919)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(49,026)			(22,019)

Shareholders' funds			(48,926)			(21,919)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Thomas
Director
Approved by the board on 9 July 2026

The Green Team Arboricultural Division Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The director considers it appropriate to prepare the accounts on the going concern basis as he will continue to support the company and ensure it is able to meet its liabilities as they fall due.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor Vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	106,331		153,523		259,854
	Disposals	(254)		-		(254)
	At 30 April 2026	106,077		153,523		259,600

	Depreciation
	At 1 May 2025	60,394		77,999		138,393
	Charge for the year	11,452		18,881		30,333
	On disposals	(115)		-		(115)
	At 30 April 2026	71,731		96,880		168,611

	Net book value
	At 30 April 2026	34,346		56,643		90,989
	At 30 April 2025	45,937		75,524		121,461


4	Debtors			2026		2025
£					£

	Trade debtors			47,456		23,599
	Other debtors			5,867		10,042
				53,323		33,641


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			73		1,898
	Obligations under finance lease and hire purchase contracts			25,743		47,076
	Trade creditors			29,619		15,811
	Director's current account			15,000		-
	Taxation and social security costs			2,884		15,370
	Other creditors			119,919		71,123
				193,238		151,278


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		25,743


7	Other information

	The Green Team Arboricultural Division Limited is a private company limited by shares and incorporated in England. Its registered office is:
	34 Croydon Road
	Caterham
	CR3 6QB