REGISTERED NUMBER: 14672943 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

CG TREE CUTTING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Giles

SECRETARY:

REGISTERED OFFICE:

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

REGISTERED NUMBER:

14672943 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

55,422

72,571

CURRENT ASSETS

Debtors

5

9,259

24,806

Cash at bank

7,228

3,626

16,487

28,432

CREDITORS

Amounts falling due within one year

6

27,189

19,337

NET CURRENT (LIABILITIES)/ASSETS

(10,702

)

9,095

TOTAL ASSETS LESS CURRENT LIABILITIES

44,720

81,666

CREDITORS

Amounts falling due after more than one year

7

35,619

43,708

NET ASSETS

9,101

37,958

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9,001

37,858

SHAREHOLDERS' FUNDS

9,101

37,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 28 July 2026 and were signed by:

C Giles - Director

1.	STATUTORY INFORMATION

CG Tree Cutting Services Ltd 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

Basis of preparing the financial statements

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

19,907

74,055

93,962

DEPRECIATION

At 1 March 2025

6,559

14,832

21,391

Charge for year

2,670

14,479

17,149

At 28 February 2026

9,229

29,311

38,540

NET BOOK VALUE

At 28 February 2026

10,678

44,744

55,422

At 28 February 2025

13,348

59,223

72,571

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Reclassification/transfer

14,795

At 28 February 2026

14,795

DEPRECIATION

At 1 March 2025

9,321

Charge for year

2,429

Reclassification/transfer

(4,243

)

At 28 February 2026

7,507

NET BOOK VALUE

At 28 February 2026

7,288

At 28 February 2025

(9,321

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

9,205

14,769

Other debtors

54

10,037

9,259

24,806

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Hire purchase contracts

8,089

8,089

Trade creditors

253

247

Taxation and social security

18,847

11,001

27,189

19,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Hire purchase contracts

35,619

43,708

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

80

Ordinary A

£1

80

80

20

Ordinary B

£1

20

20

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

C Giles

Balance outstanding at start of year

10,036

35

Amounts advanced

80,615

60,001

Amounts repaid

(90,598

)

(50,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

53

10,036