REGISTERED NUMBER: 08390250 (England and Wales)

SWIFT TREE AND ARBORICULTURAL SERVICES

LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Warner

A J Lawson

REGISTERED OFFICE:

Swift House

Unit 54

Adlington Park

Adlington

Cheshire

SK10 4NL

REGISTERED NUMBER:

08390250 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

1,048,774

1,041,881

CURRENT ASSETS

Debtors

5

25,109

10,175

Cash at bank and in hand

88,504

23,873

113,613

34,048

CREDITORS

Amounts falling due within one year

6

173,272

116,660

NET CURRENT LIABILITIES

(59,659

)

(82,612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

989,115

959,269

CREDITORS

Amounts falling due after more than one year

7

(310,786

)

(336,038

)

PROVISIONS FOR LIABILITIES

(190,935

)

(189,185

)

NET ASSETS

487,394

434,046

CAPITAL AND RESERVES

Called up share capital

9

102

102

Fair value reserve

10

424,089

424,089

Retained earnings

63,203

9,855

SHAREHOLDERS' FUNDS

487,394

434,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

A J Lawson - Director

1.	STATUTORY INFORMATION

Swift Tree And Arboricultural 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 as modified by the revaluation of certain assets.

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 cost and 15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2025

850,000

265,750

1,583

Additions

-

26,976

-

At 31 March 2026

850,000

292,726

1,583

DEPRECIATION

At 1 April 2025

-

135,055

396

Charge for year

-

23,651

297

At 31 March 2026

-

158,706

693

NET BOOK VALUE

At 31 March 2026

850,000

134,020

890

At 31 March 2025

850,000

130,695

1,187

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

143,003

4,929

1,265,265

Additions

13,095

2,302

42,373

At 31 March 2026

156,098

7,231

1,307,638

DEPRECIATION

At 1 April 2025

83,952

3,981

223,384

Charge for year

10,238

1,294

35,480

At 31 March 2026

94,190

5,275

258,864

NET BOOK VALUE

At 31 March 2026

61,908

1,956

1,048,774

At 31 March 2025

59,051

948

1,041,881

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2023

365,453

-

-

Valuation in 2024

200,000

-

-

Cost

284,547

292,726

1,583

850,000

292,726

1,583

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2023

-

-

365,453

Valuation in 2024

-

-

200,000

Cost

156,098

7,231

742,185

156,098

7,231

1,307,638

If the property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

284,547

284,547

The property was valued on an open market basis on 31 March 2025 by the directors .

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

121,468

37,785

159,253

Transfer to ownership

(43,268

)

-

(43,268

)

At 31 March 2026

78,200

37,785

115,985

DEPRECIATION

At 1 April 2025

64,395

23,534

87,929

Charge for year

7,673

2,138

9,811

Transfer to ownership

(37,348

)

-

(37,348

)

At 31 March 2026

34,720

25,672

60,392

NET BOOK VALUE

At 31 March 2026

43,480

12,113

55,593

At 31 March 2025

57,073

14,251

71,324

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

24,109

10,175

Other debtors

1,000

-

25,109

10,175

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

43,293

43,293

Hire purchase contracts

9,755

16,200

Trade creditors

11,740

6,352

Taxation and social security

64,187

16,887

Other creditors

44,297

33,928

173,272

116,660

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

302,553

318,008

Hire purchase contracts

8,233

18,030

310,786

336,038

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

345,846

361,301

The bank has a fixed charge over the company's freehold property by way of legal mortage.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

40

Ordinary

£1

40

40

40

Ordinary A

£1

40

40

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

1

Ordinary D

£1

1

1

1

Ordinary E

£1

1

1

102

102

10.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

424,089

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.