D C GROUND & TREE CARE LIMITED


Director	COLLERAN, Declan Francis


Registered Address	Dc Ground And Tree Care Ltd
	Station Lane
	Heckmondwike
	WF16 0NF


Registered Number	10156344 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		917		1,917
Tangible assets	4		894,357		864,745
Investments	5		138,273		116,964
			1,033,547		983,626
Current assets
Debtors	6	500,794		321,139
Cash at bank and on hand		539,299		142,158
		1,040,093		463,297
Creditors amounts falling due within one year	7	(304,174)		(112,756)
Net current assets (liabilities)			735,919		350,541
Total assets less current liabilities			1,769,466		1,334,167
Provisions for liabilities			(215,503)		(217,424)
Net assets			1,553,963		1,116,743
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,553,863		1,116,643
Shareholders' funds			1,553,963		1,116,743

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 August 2026, and are signed on its behalf by:

COLLERAN, Declan Francis
Director
Registered Company No. 10156344

D C GROUND & TREE CARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Current 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.

Current 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.

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.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Investments
	Unlisted investments are measured at fair value. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	16		16

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	10,000	10,000
At 31 March 26	10,000	10,000
Amortisation and impairment
At 01 April 25	8,083	8,083
Charge for year	1,000	1,000
At 31 March 26	9,083	9,083
Net book value
At 31 March 26	917	917
At 31 March 25	1,917	1,917

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	1,056,094	253,370	125,974	3,522	1,438,960
Additions	219,660	50,228	36,252	1,507	307,647
Disposals	(113,603)	(10,495)	-	-	(124,098)
At 31 March 26	1,162,151	293,103	162,226	5,029	1,622,509
Depreciation and impairment
At 01 April 25	402,800	126,900	41,349	3,166	574,215
Charge for year	116,459	43,551	18,131	841	178,982
On disposals	(17,041)	(8,004)	-	-	(25,045)
At 31 March 26	502,218	162,447	59,480	4,007	728,152
Net book value
At 31 March 26	659,933	130,656	102,746	1,022	894,357
At 31 March 25	653,294	126,470	84,625	356	864,745

5.	Fixed asset investments
	The cost of valuation at 31 March 2026 is represented by: Valuation in 2026: £138,273. The historic cost of unlisted investments at the balance sheet date was £100,000 (2025: £100,000).

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 25	116,964	116,964
Revaluations	21,309	21,309
At 31 March 26	138,273	138,273
Net book value
At 31 March 26	138,273	138,273
At 31 March 25	116,964	116,964

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	405,914	270,873
Other debtors	94,880	50,266
Total	500,794	321,139

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	33,219	61,081
Taxation and social security	261,871	44,150
Other creditors	9,084	7,525
Total	304,174	112,756

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
COLLERAN, Declan Francis	9,230	9,954	9,230	9,954
	9,230	9,954	9,230	9,954