Company registration number 11913314 (England and Wales)
N DEAN TREE & GARDEN SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
N DEAN TREE & GARDEN SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
N DEAN TREE & GARDEN SERVICES LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
155,434
159,127
Current assets
Debtors
5
74,788
75,243
Cash at bank and in hand
43,096
155,716
117,884
230,959
Creditors: amounts falling due within one year
6
(87,148)
(142,258)
Net current assets
30,736
88,701
Total assets less current liabilities
186,170
247,828
Creditors: amounts falling due after more than one year
7
-
0
(3,335)
Provisions for liabilities
(33,791)
(33,590)
Net assets
152,379
210,903
Capital and reserves
Called up share capital
15
15
Profit and loss reserves
152,364
210,888
Total equity
152,379
210,903
N DEAN TREE & GARDEN SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
N J Dean
Director
Company registration number 11913314 (England and Wales)
N DEAN TREE & GARDEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

N Dean Tree & Garden Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Wharfe Mews, Cliffe Terrace, Wetherby, West Yorkshire, LS22 6LX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, has been amortised evenly over its estimated useful life of five years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% on reducing balance
Office equipment
15% on reducing balance
Computer equipment
20% on cost
Motor vehicles
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

N DEAN TREE & GARDEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
12
11
N DEAN TREE & GARDEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
25,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
25,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
4
Tangible fixed assets
Plant and machinery
Office equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
178,497
552
1,990
136,324
317,363
Additions
32,000
740
348
-
0
33,088
At 31 March 2026
210,497
1,292
2,338
136,324
350,451
Depreciation and impairment
At 1 April 2025
93,714
247
1,585
62,690
158,236
Depreciation charged in the year
21,672
127
255
14,727
36,781
At 31 March 2026
115,386
374
1,840
77,417
195,017
Carrying amount
At 31 March 2026
95,111
918
498
58,907
155,434
At 31 March 2025
84,783
305
405
73,634
159,127
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
46,576
63,070
Other debtors
23,712
8,732
Prepayments and accrued income
4,500
3,441
74,788
75,243
N DEAN TREE & GARDEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
3,335
10,008
Trade creditors
19,622
34,340
Taxation and social security
61,160
95,220
Accruals and deferred income
3,031
2,690
87,148
142,258
7
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Bank loans and overdrafts
-
0
3,335
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
48,000
-
0
9
Directors' transactions

Directors were advanced £24,988 (2025: £9,240) in the year and repaid £13,573 (2025: £19,603). At the year end the company was owed £19,615 (2025: £8,200) which is included within other debtors. There is no interest charged on directors' loans and they are repayable on demand.

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