for the Period Ended 30 September 2025
| Directors report | |
| Profit and loss | |
| Balance sheet | |
| Additional notes | |
| Balance sheet notes |
Directors' report period ended
The directors present their report with the financial statements of the company for the period ended 30 September 2025
Principal activities of the company
Additional information
Review of the Business - The year ended 30 September 2025 represents the first full trading period of the company. The company commenced trading on 13 December 2024 following the acquisition of trade, contracts and assets from a predecessor entity. The directors are pleased to report that the company established significant trading relationships during the period, generating turnover of £1,962,702 across its arboricultural and grounds maintenance divisions. The company reported a loss for the year of £146,834. The directors consider this result to be consistent with expectations for a first year of trading given the nature and scale of the business established. The loss reflects a number of one-off and start-up related costs including the capitalisation of business establishment costs of £49,227 incurred in securing ongoing supplier relationships with key trade partners, the cost of building a substantial operational workforce of 35 employees from inception, and significant investment in plant, machinery and vehicles totalling £154,716 to support operational delivery. The gross profit margin of 23.5% reflects the labour and subcontractor intensive nature of the business during its establishment phase. The directors expect margins to improve as the directly employed workforce matures and subcontractor dependency reduces. Going Concern - The company presents net liabilities of £146,834 at the balance sheet date, arising principally from the trading loss in the first year of operations and the significant investment made in establishing the business infrastructure. Having carefully considered the company's trading performance, forward order book, financing arrangements and the continued support available to the business, the directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements. The financial statements do not include any adjustments that would result from the going concern basis of preparation being inappropriate. Future Developments - The directors remain focused on improving operational margins through the growth of directly employed capacity, the retention and development of existing client contracts and the pursuit of new business opportunities. The company is well positioned to continue its growth trajectory in the current financial year.
Directors
The directors shown below have held office during the period of
8 October 2024
to
30 September 2025
The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006
This report was approved by the board of directors on
And signed on behalf of the board by:
Name:
Status: Director
for the Period Ended
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| Interest payable and similar charges: |
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| Profit(or loss) before tax: |
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| Profit(or loss) for the financial year: |
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As at
| Notes | 2025 | 2024 | |
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| Called up share capital not paid: |
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| Fixed assets | |||
| Intangible assets: | 3 |
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| Tangible assets: | 4 |
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| Debtors: | 5 |
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| Cash at bank and in hand: |
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| Total current assets: |
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| Prepayments and accrued income: |
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| Creditors: amounts falling due within one year: | 6 |
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| Net current assets (liabilities): |
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| Total assets less current liabilities: |
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| Creditors: amounts falling due after more than one year: |
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| Provision for liabilities: |
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| Total net assets (liabilities): |
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| Share premium account: |
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| Other reserves: |
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| Profit and loss account: |
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| Total Shareholders' funds: |
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The notes form part of these financial statements
This report was approved by the board of directors on
and signed on behalf of the board by:
Name:
Status: Director
The notes form part of these financial statements
for the Period Ended 30 September 2025
Basis of measurement and preparation
Turnover policy
Tangible fixed assets depreciation policy
Intangible fixed assets amortisation policy
for the Period Ended 30 September 2025
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| Average number of employees during the period |
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for the Period Ended 30 September 2025
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| At 30 September 2025 |
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| At 30 September 2025 |
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| At 30 September 2024 |
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for the Period Ended 30 September 2025
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
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| At 1 October 2024 |
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| At 30 September 2025 |
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| At 30 September 2025 |
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| At 30 September 2024 |
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for the Period Ended 30 September 2025
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| £ | £ | |
| Trade debtors |
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| Prepayments and accrued income |
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| Other debtors |
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| Total |
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| Debtors due after more than one year: |
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for the Period Ended 30 September 2025
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| Bank loans and overdrafts |
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| Amounts due under finance leases and hire purchase contracts |
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| Trade creditors |
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| Taxation and social security |
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| Accruals and deferred income |
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| Other creditors |
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| Total |
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for the Period Ended 30 September 2025
| Name of director receiving advance or credit: |
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| Description of the transaction: | |
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| £ | |
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| Balance at 30 September 2024 | |
| Advances or credits made: |
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| Advances or credits repaid: |
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| Balance at 30 September 2025 |
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