Company registration number 05180170 (England and Wales)
ARBORICULTURAL ASSOCIATION TRADING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ARBORICULTURAL ASSOCIATION TRADING LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
ARBORICULTURAL ASSOCIATION TRADING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
23,232
14,592
Cash at bank and in hand
21,777
108,090
45,009
122,682
Creditors: amounts falling due within one year
(40,099)
(117,772)
Net current assets
4,910
4,910
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
4,909
4,909
Total equity
4,910
4,910

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 August 2026 and are signed on its behalf by:
..............................................
J Parker
Director
Company registration number 05180170 (England and Wales)
ARBORICULTURAL ASSOCIATION TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Arboricultural Association Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Malthouse Stroud Green, Standish, Stonehouse, Gloucester, GL10 3DL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Name of parent of group

These financial statements are consolidated in the financial statements of The Arboricultural Association.

The financial statements of The Arboricultural Association may be obtained from the charity's registered office.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the Company's activities. Turnover is shown net of value added tax, returns, rebates and discounts. The Company recognises revenue when: the amount of revenue can be realised measured; it is probable that future economics benefits will flow to the entity; and specific criteria have been met for each of the Company's activities.

1.5
Cash and cash equivalents

Cash and cash equivalents comprise of cash on hand and call deposits.

1.6

Gift Aid Donations

A deed of covenant is in place between Arboricultural Association Trading Limited and The Arboricultural Association covering any distributions. These are recognised and presented in the Statement of Changes in Equity.

ARBORICULTURAL ASSOCIATION TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

This specifically relates to the management recharge in relation to staff costs and support costs. This is based on an estimate of The Arboricultural Association staff time allocated to activities relating to Arboricultural Association Trading Limited.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
4
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Roger Downes FCA
Statutory Auditor:
BK Plus Audit Limited
Date of audit report:
3 August 2026
5
Related party transactions

The company has taken advantage of the exemption form disclosing transactions with other members within the group.

ARBORICULTURAL ASSOCIATION TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
6
Ultimate parent undertaking

The company's immediate and ultimate parent is The Arboricultural Association (company number 04070377), incorporated in England and Wales.

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