REGISTERED NUMBER: 10426141 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Roscoe Tree Services Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B W Roscoe

D Roscoe

REGISTERED OFFICE:

West End Cottage

South Dairy

Wiston

HAVERFORDWEST

Pembrokeshire

SA62 4BD

REGISTERED NUMBER:

10426141 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,151,200

880,778

Investment property

5

-

403,287

1,151,200

1,284,065

CURRENT ASSETS

Debtors

282,774

179,704

Cash at bank and in hand

744,316

291,387

1,027,090

471,091

CREDITORS

Amounts falling due within one year

378,000

426,181

NET CURRENT ASSETS

649,090

44,910

TOTAL ASSETS LESS CURRENT LIABILITIES

1,800,290

1,328,975

CREDITORS

Amounts falling due after more than one year

(136,980

)

(38,182

)

PROVISIONS FOR LIABILITIES

(214,657

)

(159,165

)

NET ASSETS

1,448,653

1,131,628

CAPITAL AND RESERVES

Called up share capital

75

75

Retained earnings

1,448,578

1,131,553

SHAREHOLDERS' FUNDS

1,448,653

1,131,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2026 and were signed on its behalf by:

B W Roscoe - Director

D Roscoe - Director

1.	STATUTORY INFORMATION

Roscoe Tree Services Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

1,553,595

Additions

622,502

Disposals

(197,320

)

At 31 October 2025

1,978,777

DEPRECIATION

At 1 November 2024

672,817

Charge for year

231,118

Eliminated on disposal

(76,358

)

At 31 October 2025

827,577

NET BOOK VALUE

At 31 October 2025

1,151,200

At 31 October 2024

880,778

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 November 2024

310,800

Additions

384,681

Transfer to ownership

(200,200

)

At 31 October 2025

495,281

DEPRECIATION

At 1 November 2024

89,795

Charge for year

69,688

Transfer to ownership

(59,104

)

At 31 October 2025

100,379

NET BOOK VALUE

At 31 October 2025

394,902

At 31 October 2024

221,005

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

403,287

Disposals

(403,287

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

403,287

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

B W Roscoe

Balance outstanding at start of year

19,542

15,513

Amounts advanced

84,540

69,219

Amounts repaid

(80,947

)

(65,190

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,135

19,542

D Roscoe

Balance outstanding at start of year

(31,103

)

(70,990

)

Amounts advanced

119,200

60,811

Amounts repaid

(72,154

)

(20,924

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,943

(31,103

)

The Directors Loan account will be repaid to the company withing 9 months of the year end. The loan account will also be charged interest at the official HM Revenue & Customs rates..