REGISTERED NUMBER: 06459028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bardsey Tree Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Ward

A R Ward

E D Ward

REGISTERED OFFICE:

First Foor, Equinox 1

Audby Lane

Wetherby

West Yorkshire

LS22 7RD

REGISTERED NUMBER:

06459028 (England and Wales)

ACCOUNTANTS:

Franks Accountants Limited

First Floor

Equinox 1

Audby Lane

Wetherby

West Yorkshire

LS22 7RD

FIXED ASSETS

Tangible assets

4

594,906

619,337

CURRENT ASSETS

Stocks

8,975

8,975

Debtors

5

43,775

29,744

Cash at bank

35,801

20,852

88,551

59,571

CREDITORS

Amounts falling due within one year

6

153,575

116,870

NET CURRENT LIABILITIES

(65,024

)

(57,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

529,882

562,038

CREDITORS

Amounts falling due after more than one year

7

(204,334

)

(246,422

)

PROVISIONS FOR LIABILITIES

(87,276

)

(83,090

)

NET ASSETS

238,272

232,526

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

238,072

232,326

238,272

232,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

A R Ward - Director

Mrs A Ward - Director

1.	STATUTORY INFORMATION

Bardsey Tree 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.

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 etc

-

25% on reducing balance, 20% on reducing balance and 33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

211,032

893,162

1,104,194

Additions

-

128,377

128,377

Disposals

-

(8,578

)

(8,578

)

At 31 December 2025

211,032

1,012,961

1,223,993

DEPRECIATION

At 1 January 2025

-

484,857

484,857

Charge for year

-

144,365

144,365

Eliminated on disposal

-

(135

)

(135

)

At 31 December 2025

-

629,087

629,087

NET BOOK VALUE

At 31 December 2025

211,032

383,874

594,906

At 31 December 2024

211,032

408,305

619,337

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

Plant and

machinery

etc

£

COST

At 1 January 2025

439,479

Additions

18,000

At 31 December 2025

457,479

DEPRECIATION

At 1 January 2025

180,323

Charge for year

62,075

At 31 December 2025

242,398

NET BOOK VALUE

At 31 December 2025

215,081

At 31 December 2024

259,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

43,775

29,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

9,836

14,000

Hire purchase contracts

51,682

62,682

Trade creditors

5,893

1,650

Taxation and social security

60,322

32,777

Other creditors

25,842

5,761

153,575

116,870

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

80,614

90,832

Hire purchase contracts

123,720

155,590

204,334

246,422

8.	SECURED DEBTS

On the 28.10.21 there was a legal fixed charge registered on the company by Barclays Security Trustee Ltd in relation to the land purchased by the company in the year.