Company No: 04643040 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	61,323		58,642
		61,323		58,642
Current assets
Stocks	4	2,950		2,950
Debtors	5	55,656		116,126
Cash at bank and in hand		117,451		128,839
		176,057		247,915
Creditors: amounts falling due within one year	6	( 42,399)		( 101,069)
Net current assets		133,658		146,846
Total assets less current liabilities		194,981		205,488
Creditors: amounts falling due after more than one year	7	0		( 5,441)
Provision for liabilities		( 13,276)		( 9,481)
Net assets		181,705		190,566
Capital and reserves
Called-up share capital		100		100
Profit and loss account		181,605		190,466
Total shareholders' funds		181,705		190,566

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Peter Best (Jeremy Barrell) Treecare Ltd. (registered number: 04643040) were approved and authorised for issue by the Director on 10 September 2026. They were signed on its behalf by:

P A Best Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Peter Best (Jeremy Barrell) Treecare Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Summerfields, Horton Heath, Horton, Wimborne, United Kingdom, BH21 7JS.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line, reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		5

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	101,653		37,840		2,723		7,009		149,225
Additions	24,587		0		0		709		25,296
Disposals	( 14,800)		0		0		0		( 14,800)
At 31 March 2026	111,440		37,840		2,723		7,718		159,721
Accumulated depreciation
At 01 April 2025	78,392		2,984		2,712		6,495		90,583
Charge for the financial year	8,036		8,714		4		384		17,138
Disposals	( 9,323)		0		0		0		( 9,323)
At 31 March 2026	77,105		11,698		2,716		6,879		98,398
Net book value
At 31 March 2026	34,335		26,142		7		839		61,323
At 31 March 2025	23,261		34,856		11		514		58,642

4. Stocks

	2026		2025
	£		£
Work in progress	2,950		2,950

5. Debtors

	2026		2025
	£		£
Trade debtors	53,285		114,986
Other debtors	2,371		1,140
	55,656		116,126

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	1,274		7,533
Trade creditors	262		262
Taxation and social security	15,571		68,369
Obligations under finance leases and hire purchase contracts	4,167		5,000
Other creditors	21,125		19,905
	42,399		101,069

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		1,274
Obligations under finance leases and hire purchase contracts	0		4,167
	0		5,441

There are no amounts included above in respect of which any security has been given by the small entity.