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Registration number: 07425707

Upton Specialised Tree Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Upton Specialised Tree Services Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 13

Upton Specialised Tree Services Ltd

Company Information

Directors | Mr D Sweet Mrs L Sweet

Registered office | Nettle Tree Farm Horton Heath Wimborne Dorset BH21 7JN

Accountants | Harney & Co Limited Chartered Certified Accountants58 Kinson Road Bournemouth Dorset BH10 4AN

Upton Specialised Tree Services Ltd

(Registration number: 07425707)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,747,760 | 1,772,700
Current assets |  |  |
Stocks | 6 | 128,503 | 93,651
Debtors | 7 | 2,291,322 | 1,293,645
Cash at bank and in hand |  | 154,506 | 70,424
|  | 2,574,331 | 1,457,720
Creditors: Amounts falling due within one year | 8 | (1,967,120) | (1,179,418)
Net current assets |  | 607,211 | 278,302
Total assets less current liabilities |  | 2,354,971 | 2,051,002
Creditors: Amounts falling due after more than one year | 8 | (645,451) | (912,120)
Provisions for liabilities |  | (409,259) | (249,725)
Net assets |  | 1,300,261 | 889,157
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 1,300,161 | 889,057
Shareholders' funds |  | 1,300,261 | 889,157

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:

Upton Specialised Tree Services Ltd

(Registration number: 07425707)
Balance Sheet as at 30 November 2025 (continued)

......................................... Mr D Sweet Director | ......................................... Mrs L Sweet Director |

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Nettle Tree Farm
Horton Heath
Wimborne
Dorset
BH21 7JN

These financial statements were authorised for issue by the Board on 7 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance
Fixtures and fittings | 25% reducing balance
Motor vehicles | 25% reducing balance
Office equipment | 3 years straight line
Property improvements | 10 years straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company has basic financial instruments which are classified, measured and accounted for according to the substance of the contractual arrangement, as financial assets or financial liabilities. The company has not entered into any complex financial instruments.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 44 (2024 - 41).

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 December 2024 | 86,000 | 86,000
At 30 November 2025 | 86,000 | 86,000
Amortisation
At 1 December 2024 | 86,000 | 86,000
At 30 November 2025 | 86,000 | 86,000
Carrying amount
At 30 November 2025 | - | -

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Property improvements £ | Plant and machinery £ | Total £
Cost or valuation
At 1 December 2024 | 38,817 | 391,763 | 117,773 | 2,210,354 | 2,758,707
Additions | 2,418 | 182,915 | 5,000 | 115,359 | 305,692
Disposals | (973) | (14,861) | - | (13,898) | (29,732)
At 30 November 2025 | 40,262 | 559,817 | 122,773 | 2,311,815 | 3,034,667
Depreciation
At 1 December 2024 | 26,502 | 214,968 | 17,306 | 727,231 | 986,007
Charge for the year | 4,886 | 74,728 | 12,214 | 227,434 | 319,262
Eliminated on disposal | - | (11,298) | - | (7,064) | (18,362)
At 30 November 2025 | 31,388 | 278,398 | 29,520 | 947,601 | 1,286,907
Carrying amount
At 30 November 2025 | 8,874 | 281,419 | 93,253 | 1,364,214 | 1,747,760
At 30 November 2024 | 12,315 | 176,795 | 100,467 | 1,483,123 | 1,772,700

Included within the net book value of plant & machinery above are assets under hire purchase of £1,073,536 (2024: £1,222,081) which includes a depreciation charge for the year of £181,794 (2024: £215,165). Included within the net book value of motor vehicles above are assets under hire purchase of £232,911 (2024: £118,107) which includes a depreciation charge for the year of £58,685 (2024: £34,689).

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 128,503 | 93,651

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,439,901 | 1,005,932
Prepayments | 15,449 | 10,892
Other debtors | 835,972 | 276,821
| 2,291,322 | 1,293,645

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 826,236 | 410,651
Trade creditors |  | 466,561 | 355,468
Taxation and social security |  | 509,769 | 293,829
Accruals and deferred income |  | 67,440 | 113,629
Other creditors |  | 97,114 | 5,841
|  | 1,967,120 | 1,179,418

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 645,451 | 912,120

Included in Loans and borrowings is £Nil (2024: £Nil) due in over five years.

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 35,000 | 95,000
HP and finance lease liabilities | 610,451 | 817,120
| 645,451 | 912,120

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 425,927 | 60,000
HP and finance lease liabilities | 400,309 | 350,651
| 826,236 | 410,651

11 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £750.00 (2024 - £750.00) per ordinary share |  | 75,000 |  | 75,000

12 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £243,770 (2024 - £353,651).

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

13 | Related party transactions

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
Directors loan | 95,079 | 547,470 | (136,587) | 505,962

2024 | At 1 December 2023 £ | Advances to director £ | At 30 November 2024 £
Directors loan | - | 95,079 | 95,079

Loans to directors are charged interest at the official rate and repayable on demand.

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 25,000 | 25,000
Contributions paid to money purchase schemes | 2,744 | 2,776
| 27,744 | 27,776

Upton Specialised Tree Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

13 | Related party transactions (continued)

Summary of transactions with other related parties

Linwood Sawmills Limited is under the common control of the directors of Upton Specialised Tree Services Ltd and is therefore a related party.
During the year:
Sales to Linwood Sawmills Limited amounted to £38,284 (2024: £32,274).
Recharges of expenses to Linwood Sawmills Limited totalled £91,464 (2024: £27,493).
Purchases from Linwood Sawmills Limited amounted to £27,235 (2024: £32,182).
At the year end:
£214,964 (2024: £75,617) was included in trade debtors, due from Linwood Sawmills Limited.
£126,931 (2024: £136,825) was included in other debtors, also due from Linwood Sawmills Limited.
£10,260 (2024: £25,738) was included in trade creditors, payable to Linwood Sawmills Limited.
All balances are interest-free, unsecured, and repayable on demand.
Arb Kit Hire Ltd is under the common control of the directors of Upton Specialised Tree Services Ltd and is therefore a related party.
At the year end:
£14,636 (2024: £14,636) was included in other debtors, due from Arb Kit Hire Ltd.
In the opinion of the directors all transactions with related parties were at a market value for the services provided and purchases received.