Essex Tree Care Ltd - Filleted accounts

Registered number

09692713

Essex Tree Care Ltd

Filleted Accounts

31 October 2025

Essex Tree Care Ltd
Registered number:		09692713
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		478,839			346,194

Current assets
Debtors	4	119,682			89,769
Cash at bank and in hand		59,305			43,227
		178,987			132,996

Creditors: amounts falling due within one year	5	(207,920)			(146,880)

Net current liabilities			(28,933)			(13,884)

Net assets			449,906			332,310

Capital and reserves
Called up share capital			180			180
Profit and loss account			449,726			332,130

Shareholders' funds			449,906			332,310

The directors are 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 directors acknowledge their 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.




J Osborne
Director
Approved by the board on 28 July 2026

Essex Tree Care Ltd
Notes to the Accounts
for the year ended 31 October 2025


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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	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.

	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.

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


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		13		12


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				503,801
	Additions				230,431
	Disposals				(41,327)
	At 31 October 2025				692,905

	Depreciation
	At 1 November 2024				157,607
	Charge for the year				97,786
	On disposals				(41,327)
	At 31 October 2025				214,066

	Net book value
	At 31 October 2025				478,839
	At 31 October 2024				346,194


4	Debtors		2025		2024
£				£

	Trade debtors		119,112		89,199
	Other debtors		570		570
			119,682		89,769


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		28,798		71,884
	Taxation and social security costs		175,959		65,700
	Other creditors		3,163		9,296
			207,920		146,880


6	Other information

	Essex Tree Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 10
	80 Lytham Road
	Fulwood
	PR2 3AQ