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ACW Arborists Limited

UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

ACW ARBORISTS LIMITED

DIRECTOR AND OTHER INFORMATION

Director | Mr Aubrey Wilson
Company Registration Number | 12568184
Registered Office | Berkeley House
| Amery Street
| Alton
| Hampshire
| GU341HN
| United Kingdom
Accountants | Styles & Associates Limited
| BERKELEY HOUSE
| AMERY STREET
| GU341HN
| United Kingdom

ACW ARBORISTS LIMITED

Company Registration Number: 12568184

BALANCE SHEET

as at 30 April 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 27,179 |  | 33,974
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 48,491 |  | 46,257
Cash and cash equivalents |  |  | - |  | 309
|  |  | ───────── |  | ─────────
|  |  | 48,491 |  | 46,566
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (71,112) |  | (64,076)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (22,621) |  | (17,510)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,558 |  | 16,464
Creditors:

amounts falling due after more than one year |  | 8 | (3,145) |  | (14,575)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 1,413 |  | 1,889
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 1,313 |  | 1,789
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,413 |  | 1,889
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 7 August 2026

________________________________ |  |  |  |  |
Mr Aubrey Wilson |  |  |  |  |
Director |  |  |  |  |

ACW ARBORISTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025

1. | GENERAL INFORMATION
| ACW Arborists Limited 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. The presentation currency of the financial statements is the Pound Sterling (£). Accounts are rounded to the nearest pound. The accounts represent the company as an individual entity.

2. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents net invoiced sales of goods and services, excluding value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 33% Straight line and 20% Reducing Balance
|  | Fixtures, fittings and equipment | - | 33% Straight line
|  | Motor vehicles | - | 20% Reducing Balance
|  | Computer Equipment | - | 33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
| In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period or in the period of revision of the revision and future periods if the revision affects both current and future periods.

4. | EMPLOYEES
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Employees including directors | 1 | 1
|  | ═════════ | ═════════

5. | TANGIBLE ASSETS
|  | Plant and | Fixtures, | Motor | Computer | Total
|  | machinery | fittings and | vehicles | Equipment |
|  |  | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 May 2024 | 50,850 | 200 | 25,500 | 350 | 76,900
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 April 2025 | 50,850 | 200 | 25,500 | 350 | 76,900
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 May 2024 | 27,554 | 200 | 14,822 | 350 | 42,926
| Charge for the financial year | 4,659 | - | 2,136 | - | 6,795
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 April 2025 | 32,213 | 200 | 16,958 | 350 | 49,721
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 April 2025 | 18,637 | - | 8,542 | - | 27,179
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 April 2024 | 23,296 | - | 10,678 | - | 33,974
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5.1. | TANGIBLE ASSETS CONTINUED
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Plant and machinery | 11,817 | 2,954 | 14,829 | 3,707
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | DEBTORS | 2025 | 2024
|  | £ | £
| Trade debtors | 8,062 | 5,628
| Other debtors | 180 | 181
| Director's current account | 30,042 | 30,241
| Taxation | 10,207 | 10,207
|  | ───────── | ─────────
|  | 48,491 | 46,257
|  | ═════════ | ═════════

7. | CREDITORS | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | 6,934 | 7,018
| Bank loan | 6,189 | 5,969
| Net obligations under finance leases
| and hire purchase contracts | 5,138 | 5,540
| Trade creditors | 8,665 | 7,211
| Taxation | 44,186 | 37,438
| Accruals | - | 900
|  | ───────── | ─────────
|  | 71,112 | 64,076
|  | ═════════ | ═════════

8. | CREDITORS | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 3,145 | 9,437
| Finance leases and hire purchase contracts | - | 5,138
|  | ───────── | ─────────
|  | 3,145 | 14,575
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 13,123 | 12,987
| Repayable between one and two years | 3,145 | 6,009
| Repayable between two and five years | - | 3,428
|  | ───────── | ─────────
|  | 16,268 | 22,424
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 5,138 | 5,540
| Repayable between one and five years | - | 5,138
|  | ───────── | ─────────
|  | 5,138 | 10,678
|  | ═════════ | ═════════

9. | CONTROLLING INTEREST
| The ultimate controlling party is A Wilson.

10. | CALLED UP SHARE CAPITAL
| Allotted, issued and fully paid:
|  | 2025 | 2024
|  | £ | £
| 100 Ordinary Shares | 100 | 100
|  | ═════════ | ═════════

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024: A Wilson
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | 30,241 | 16,670
| Amounts advanced | 36,719 | 35,222
| Amounts repaid | (36,918) | (21,650)
|  | ───────── | ─────────
|  | 30,042 | 30,242
|  | ═════════ | ═════════
| At the year end, the director owed the company £30,042 (2024: £30,241).