KYNGS CUTS TREE SERVICES LIMITED

Registered number

09256686

Filleted Accounts

31 October 2025

KYNGS CUTS TREE SERVICES LIMITED
Registered number:		09256686
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		75,392			74,208

Current assets
Debtors	4	44,464			46,112
Cash at bank and in hand		31,393			50,079
		75,857			96,191

Creditors: amounts falling due within one year	5	(40,727)			(58,380)

Net current assets			35,130			37,811

Total assets less current liabilities			110,522			112,019

Creditors: amounts falling due after more than one year	6		(109,612)			(100,842)



Net assets			910			11,177

Capital and reserves
Called up share capital			2			2
Profit and loss account			908			11,175

Shareholders' funds			910			11,177

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 king
Director
Approved by the board on 9 July 2026

KYNGS CUTS TREE SERVICES LIMITED
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	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. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	133,787		40,287		174,074
	Additions	3,344		23,390		26,734
	At 31 October 2025	137,131		63,677		200,808

	Depreciation
	At 1 November 2024	86,325		13,541		99,866
	Charge for the year	13,015		12,535		25,550
	On disposals	-		-		-
	At 31 October 2025	99,340		26,076		125,416

	Net book value
	At 31 October 2025	37,791		37,601		75,392
	At 31 October 2024	47,462		26,746		74,208


4	Debtors			2025		2024
£					£

	Trade debtors			40,000		40,000
	Other debtors			4,464		6,112
				44,464		46,112


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

	Bank loans and overdrafts			-		19,457
	Obligations under finance lease and hire purchase contracts			-		10,121
	Taxation and social security costs			32,948		26,687
	Other creditors			7,779		2,115
				40,727		58,380


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			29,272		-
	Obligations under finance lease and hire purchase contracts			3,858		-
	Other creditors			76,482		100,842
				109,612		100,842


7	Other information

	KYNGS CUTS TREE SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	58 Lawrence Crescent
	Dagenham
	Essex
	RM10 7HJ