Urban Forestry (Bury St. Edmunds) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03898406

Urban Forestry (Bury St. Edmunds) Limited

Unaudited financial statements

31 January 2026

Urban Forestry (Bury St. Edmunds) Limited

Statement of financial position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		545,590		535,528

Current assets

Stocks		36,533	102,582
Debtors	6	928,869	784,229
Cash at bank and in hand		362,204	260,830
		-----------	-----------
		1,327,606	1,147,641

Creditors: Amounts falling due within one year	7	( 657,199)		( 721,166)
		-----------		-----------
Net current assets			670,407		426,475
			-----------		---------
Total assets less current liabilities			1,215,997		962,003

Creditors: Amounts falling due after more than one year	8		( 167,850)		( 245,908)

Provisions

Taxation including deferred tax	( 130,103)	( 130,893)
	-----------	---------
Net assets	918,044	585,202
	-----------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	918,042	585,200
	---------	---------
Shareholders funds	918,044	585,202
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Urban Forestry (Bury St. Edmunds) Limited

Statement of financial position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

G J Harris
Director

Company registration number: 03898406

Urban Forestry (Bury St. Edmunds) Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office and principal operating address is The Old Sawmill, Ampton Lane, Ingham, Bury St Edmunds, Suffolk, IP31 1NS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK. Where services are rendered under a contract, revenue is recognised based on the stage of completion at the reporting date-provided the outcome can be reliably estimated. If not, revenue is recognised only to the extent that expenses incurred are expected to be recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office buildings	-	10% straight line
Plant and machinery	-	20% straight line
Chainsaws	-	50% straight line
Motor vehicles	-	25% straight line
Office equipment	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 41 (2025: 40 ).

5. Tangible assets

	Office buildings	Plant and machinery	Chainsaws	Motor vehicles	Office equipment	Total
	£	£	£	£	£	£
Cost
At 1 February 2025	41,299	795,991	30,079	847,501	49,703	1,764,573
Additions	–	225,140	3,221	78,622	4,650	311,633
Disposals	–	( 76,200)	–	–	–	( 76,200)
	-------	---------	-------	---------	-------	-----------
At 31 January 2026	41,299	944,931	33,300	926,123	54,353	2,000,006
	-------	---------	-------	---------	-------	-----------
Depreciation
At 1 February 2025	29,870	554,553	24,393	581,251	38,978	1,229,045
Charge for the year	2,324	113,038	3,918	148,022	3,789	271,091
Disposals	–	( 45,720)	–	–	–	( 45,720)
	-------	---------	-------	---------	-------	-----------
At 31 January 2026	32,194	621,871	28,311	729,273	42,767	1,454,416
	-------	---------	-------	---------	-------	-----------
Carrying amount
At 31 January 2026	9,105	323,060	4,989	196,850	11,586	545,590
	-------	---------	-------	---------	-------	-----------
At 31 January 2025	11,429	241,438	5,686	266,250	10,725	535,528
	-------	---------	-------	---------	-------	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	586,923	619,378
Other debtors	341,946	164,851
	---------	---------
	928,869	784,229
	---------	---------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,334	16,000
Trade creditors	306,246	351,091
Social security and other taxes	209,436	191,615
Other creditors	136,183	162,460
	---------	---------
	657,199	721,166
	---------	---------

Liabilities in respect of hire purchase agreements are secured against the assets to which they relate. Bank loans and overdrafts are secured by way of a fixed and floating charge over the assets of the company. The total value of current liabilities secured on assets at the year end is £129,637 (2025: £156,909).

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	5,334
Other creditors	167,850	240,574
	---------	---------
	167,850	245,908
	---------	---------

Liabilities in respect of hire purchase agreements are secured against the assets to which they relate. Bank loans and overdrafts are secured by way of a fixed and floating charge over the assets of the company. The total value of liabilities due after more than one year secured on assets at the year end is £167,850 (2025: £240,574).

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	51,933	60,240
	-------	-------

10. Events after the end of the reporting period

Subsequent to the year end, on 26 February 2026, the Company undertook a reorganisation. As part of this reorganisation, one of the Company’s operating departments was sold to a third party. The department disposed of represented approximately 22.21% of the Company’s annual turnover. The directors do not anticipate that the disposal will have an adverse impact on the Company’s profitability, as it is expected that the related expenses will reduce broadly in line with the reduction in turnover following the sale. In addition, on the same date, 100% of the issued share capital of the Company was acquired by Urban Forestry Group Limited (company registration number 15967956), resulting in a change in the Company’s ultimate controlling party.

11. Director's advances, credits and guarantees

Included within debtors at the year end are directors' loan accounts totalling £293,170 (2025: £152,038). The maximum combined overdrawn balance during the year was £293,170. Interest of £7,984 (2025: £1,838) was charged at the official rate.