| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |
| FOR |
| AYRSHIRE TREE SURGEONS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |
| FOR |
| AYRSHIRE TREE SURGEONS LIMITED |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| AYRSHIRE TREE SURGEONS LIMITED |
| COMPANY INFORMATION |
| For The Year Ended 30 November 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Arran House |
| 15D Skye Road |
| Prestwick |
| Ayrshire |
| KA9 2TA |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| BALANCE SHEET |
| 30 November 2025 |
| 30.11.25 | 30.11.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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. |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| BALANCE SHEET - continued |
| 30 November 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| Ayrshire Tree Surgeons Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery etc | - |
| Government grants |
| Grants in respect of capital expenditure are credited to a deferred income account and are released to the profit and loss account over the expected useful lives of the relevant assets. |
| Grants of a revenue nature are credited to income so as to match with the expenditure to which they relate. |
| 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. |
| 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 |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30 November 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements |
| to | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 December 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 |
| Depreciation |
| At 1 December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 |
| Net book value |
| At 30 November 2025 |
| At 30 November 2024 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Cost £1,692,858 (2024 £1,211,608), Depreciation to date £542,098 (2024 £386,130), NBV £1,150,760 (2024 £825,478) |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30 November 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 8) |
| Other creditors |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Bank loans |
| Other loans |
| Hire purchase contracts | 793,038 | 641,500 |
| Hire purchase contracts are secured over the related assets financed. |
| Bank loans are secured by a floating charge over the assets of the company. |
| Other loans are secured by a second bond and floating charge, subject to a ranking agreement. |
| 10. | PROVISIONS FOR LIABILITIES |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Deferred tax | 344,708 | 251,794 |
| AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30 November 2025 |
| 10. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 December 2024 |
| Provided during year |
| Balance at 30 November 2025 |
| 11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024: |
| 30.11.25 | 30.11.24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Interest has been charged on the balance at rates of 2.25% and 3.75%. |