REGISTERED NUMBER: 05250079 (England and Wales)

MIDLAND TREE MANAGEMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W D S Hurlstone

SECRETARY:

Mrs R H Hurlstone

REGISTERED OFFICE:

Woodside Farm

Intakes Lane

Turnditch

Derbyshire

DE56 2LU

REGISTERED NUMBER:

05250079 (England and Wales)

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

87,211

102,685

87,212

102,686

CURRENT ASSETS

Debtors

6

76,148

74,368

Cash at bank

26,570

37,941

102,718

112,309

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

80,985

57,840

NET CURRENT ASSETS

21,733

54,469

TOTAL ASSETS LESS CURRENT LIABILITIES

108,945

157,155

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(19,324

)

(50,000

)

PROVISIONS FOR LIABILITIES

9

(13,709

)

(12,218

)

NET ASSETS

75,912

94,937

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

74,912

93,937

SHAREHOLDERS' FUNDS

75,912

94,937

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 director acknowledges his 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 director and authorised for issue on 23 July 2026 and were signed by:

W D S Hurlstone - Director

1.	STATUTORY INFORMATION

Midland Tree Management 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.

2.	ACCOUNTING POLICIES

Compliance with accounting standards

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.

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

Turnover

Turnover represents net invoiced sales of goods and services, net of value added tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

20% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are

recorded at transaction price. Any losses arising from impairment are recognised in the profit and

loss account in other administrative expenses.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the

employees are entitled are recognised at the undiscounted amount expected to be paid in exchange

for that service.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

32,000

AMORTISATION

At 1 November 2024

and 31 October 2025

31,999

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

64,509

162,464

164,052

3,439

394,464

Additions

-

3,690

-

-

3,690

At 31 October 2025

64,509

166,154

164,052

3,439

398,154

DEPRECIATION

At 1 November 2024

59,617

119,127

109,605

3,430

291,779

Charge for year

1,224

7,052

10,888

-

19,164

At 31 October 2025

60,841

126,179

120,493

3,430

310,943

NET BOOK VALUE

At 31 October 2025

3,668

39,975

43,559

9

87,211

At 31 October 2024

4,892

43,337

54,447

9

102,685

The net book value of motor vehicles includes £16,000 (2024 : £20,000) in respect of assets held under finance leases or hire purchase contracts. The depreciation charge in respect of such assets amounted to £4,000 (2024; £5,000)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,308

52,468

Other debtors

36,840

21,900

76,148

74,368

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,000

4,000

Trade creditors

9,782

15,243

Taxation and social security

11,052

11,703

Other creditors

56,151

26,894

80,985

57,840

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,000

15,000

Other creditors

8,324

35,000

19,324

50,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

13,709

12,218

Deferred

tax

£

Balance at 1 November 2024

12,218

Provided during year

1,491

Balance at 31 October 2025

13,709

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.	RELATED PARTY DISCLOSURES

W D S Hurlstone

Director

During the year the company paid rent of £5,000 (2024: £5,000) to W D S Hurlstone.

Included in other creditors is the following amount owed to the director, the amount is interest free

and repayable on demand.

2025

2024

£

£

Amount due to related party at the balance sheet date

48,324

39,894

12.	CONTROLLING PARTY

The controlling party is W D S Hurlstone.