REGISTERED NUMBER: 12703793 (England and Wales)

C.WILCE TREE SURGEONS & LANDSCAPERS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2025 TO 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Wilce

REGISTERED OFFICE:

27 New Barn Lane

Ridgewood

Uckfield

East Sussex

TN22 5EL

REGISTERED NUMBER:

12703793 (England and Wales)

ACCOUNTANTS:

SJF Accounting & Tax Ltd t/a SJF Accountants

Chartered Certified Accountants

Rothsay House

5 South Street

East Hoathly

East Sussex

BN8 6DS

FIXED ASSETS

Tangible assets

4

21,263

26,056

CURRENT ASSETS

Debtors

5

2,578

2,850

Cash at bank

213

-

2,791

2,850

CREDITORS

Amounts falling due within one year

6

38,907

33,860

NET CURRENT LIABILITIES

(36,116

)

(31,010

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(14,853

)

(4,954

)

CREDITORS

Amounts falling due after more than one year

7

3,453

6,043

NET LIABILITIES

(18,306

)

(10,997

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(18,307

)

(10,998

)

SHAREHOLDERS' FUNDS

(18,306

)

(10,997

)

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

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

The director acknowledges his 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 director and authorised for issue on 7 September 2026 and were signed by:

C J Wilce - Director

1.	STATUTORY INFORMATION

C.Wilce Tree Surgeons & Landscapers 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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.

Turnover represents the value of tree-surgery, arboricultural and landscaping services provided to customers, excluding VAT. Revenue is recognised when the company transfers the service to the customer.

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

-

20% on reducing balance

Subsequent expenditure is capitalised only when it enhances the economic benefits of the asset. All other repairs and maintenance costs are recognised in the profit and loss account as incurred.

Gains and losses on disposal of tangible fixed assets are recognised in the profit and loss account and calculated as the difference between the net disposal proceeds and the carrying amount of the asset.

Assets are reviewed for indicators of impairment at each reporting date. Where the carrying amount exceeds the recoverable amount, the asset is written down to its recoverable value.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Taxation

Taxation for the period 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 period 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.

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The company has reviewed its ongoing contracts and forecasts that demonstrate it is able to meet its liabilities as they fall due, based on expected levels of trading and the continued financial support of the director.

After considering these matters, the director believes it is appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2025

47,829

Additions

523

At 31 March 2026

48,352

DEPRECIATION

At 31 March 2025

21,773

Charge for period

5,316

At 31 March 2026

27,089

NET BOOK VALUE

At 31 March 2026

21,263

At 30 March 2025

26,056

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

Plant and

machinery

etc

£

COST

At 31 March 2025

and 31 March 2026

17,950

DEPRECIATION

At 31 March 2025

6,462

Charge for period

2,298

At 31 March 2026

8,760

NET BOOK VALUE

At 31 March 2026

9,190

At 30 March 2025

11,488

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,632

1,928

Other debtors

946

922

2,578

2,850

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

784

Hire purchase contracts

2,590

2,590

Trade creditors

1,122

-

Taxation and social security

1,086

1,410

Other creditors

34,109

29,076

38,907

33,860

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,453

6,043

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

6,043

8,633

The debts on secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1