Ansell Arboriculture Limited

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 6

Ansell Arboriculture Limited

(Registration number: 11078218)
Statement of financial position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	104,818	114,513
Current assets
Debtors	5	19,322	15,556
Cash at bank and in hand		15,188	25,761
		34,510	41,317
Creditors: Amounts falling due within one year	6	(72,427)	(69,049)
Net current liabilities		(37,917)	(27,732)
Total assets less current liabilities		66,901	86,781
Creditors: Amounts falling due after more than one year	6	(38,239)	(65,675)
Provisions for liabilities		(19,131)	(10,485)
Net assets		9,531	10,621
Capital and reserves
Called up share capital	7	100	1
Retained earnings		9,431	10,620
Shareholders' funds		9,531	10,621

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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 28 January 2026 and signed on its behalf by:
 

......................................... Mr M Ansell Director

Ansell Arboriculture Limited

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 & Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 28 January 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.

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.

Ansell Arboriculture Limited

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

Tax

The tax expense for the period comprises current and 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable 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 statement of financial position 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
Furniture, fittings and equipment	25% Reducing Balance
Motor vehicles	20% Reducing Balance

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.

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 income statement 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.

Ansell Arboriculture Limited

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	102,044	56,653	158,697
Additions	10,299	-	10,299
At 30 November 2025	112,343	56,653	168,996
Depreciation
At 1 December 2024	22,283	21,901	44,184
Charge for the year	13,043	6,951	19,994
At 30 November 2025	35,326	28,852	64,178
Carrying amount
At 30 November 2025	77,017	27,801	104,818
At 30 November 2024	79,761	34,752	114,513

Ansell Arboriculture Limited

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

5

Debtors

Current	2025 £	2024 £
Trade debtors	9,146	13,873
Prepayments	934	-
Other debtors	9,242	1,683
	19,322	15,556

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	27,196	47,740
Trade creditors		414	1,516
Taxation and social security		40,232	17,693
Accruals and deferred income		2,450	2,100
Other creditors		2,135	-
		72,427	69,049

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	38,239	65,675

7	Share capital

Allotted, called up and fully paid shares

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

Ansell Arboriculture Limited

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

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	1,896
Hire purchase contracts	38,239	63,779
	38,239	65,675

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,255	3,352
Hire purchase contracts	24,941	44,388
	27,196	47,740

9	Related party transactions

Transactions with directors

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
Mr M Ansell
Loan at 3.25%	1,683	9,240	(1,683)	9,240

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
Mr M Ansell
Loan at 3.25%	19,504	1,683	(19,504)	1,683