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Company Registration No. 4801853 (England and Wales)
ESA TREECARE LIMITED Unaudited accounts for the year ended 31 July 2025
ESA TREECARE LIMITED Unaudited accounts Contents
Page
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ESA TREECARE LIMITED Company Information for the year ended 31 July 2025
Director
Ewart Schofield
Company Number
4801853 (England and Wales)
Registered Office
Penllyn Estate Farm Llwynhelig Cowbridge CF71 7FF Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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ESA TREECARE LIMITED Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,363 
91,255 
Current assets
Inventories
62,200 
62,200 
Debtors
30,870 
58,799 
Cash at bank and in hand
228 
4,179 
93,298 
125,178 
Creditors: amounts falling due within one year
(75,951)
(143,260)
Net current assets/(liabilities)
17,347 
(18,082)
Total assets less current liabilities
60,710 
73,173 
Creditors: amounts falling due after more than one year
(33,700)
(56,953)
Provisions for liabilities
Deferred tax
(8,239)
(9,694)
Net assets
18,771 
6,526 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,671 
6,426 
Shareholders' funds
18,771 
6,526 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Ewart Schofield Director Company Registration No. 4801853
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ESA TREECARE LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
ESA TREECARE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 4801853. The registered office is Penllyn Estate Farm, Llwynhelig, Cowbridge, CF71 7FF, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Motor vehicles
4 years
Fixtures & fittings
8 years
Computer equipment
4 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
335,046 
54,499 
3,535 
3,987 
397,067 
Additions
315 
- 
- 
- 
315 
At 31 July 2025
335,361 
54,499 
3,535 
3,987 
397,382 
Depreciation
At 1 August 2024
252,888 
47,727 
1,210 
3,987 
305,812 
Charge for the year
41,920 
5,580 
707 
- 
48,207 
At 31 July 2025
294,808 
53,307 
1,917 
3,987 
354,019 
Net book value
At 31 July 2025
40,553 
1,192 
1,618 
- 
43,363 
At 31 July 2024
82,158 
6,772 
2,325 
- 
91,255 
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ESA TREECARE LIMITED Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,380 
22,896 
Accrued income and prepayments
1,729 
1,729 
Other debtors
26,761 
34,174 
30,870 
58,799 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
18,000 
17,157 
VAT
2,119 
10,945 
Obligations under finance leases and hire purchase contracts
13,019 
19,595 
Trade creditors
13,012 
57,623 
Other creditors
28,601 
36,740 
Accruals
1,200 
1,200 
75,951 
143,260 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
15,200 
11,000 
Obligations under finance leases and hire purchase contracts
18,500 
45,953 
33,700 
56,953 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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