RELEAF TREE AND GARDEN CARE LIMITED


Director	BITMEAD, Daniel Charles


Company Secretary	BITMEAD, Clare


Registered Address	1 Gemini Court
	Throwley Way
	Sutton
	SM1 4AF


Registered Number	12392619 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		62,867		69,495
			62,867		69,495
Current assets
Debtors	4	10,050		715
Cash at bank and on hand		3,481		10,632
		13,531		11,347
Creditors amounts falling due within one year	5	(96,092)		(70,532)
Net current assets (liabilities)			(82,561)		(59,185)
Total assets less current liabilities			(19,694)		10,310
Creditors amounts falling due after one year	6		(2,807)		(14,765)
Provisions for liabilities	8		(5,837)		(10,956)
Net assets			(28,338)		(15,411)
Capital and reserves
Called up share capital			10		10
Profit and loss account			(28,348)		(15,421)
Shareholders' funds			(28,338)		(15,411)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 August 2026, and are signed on its behalf by:

BITMEAD, Daniel Charles
Director
Registered Company No. 12392619

RELEAF TREE AND GARDEN CARE LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of approximately £28,337, arising principally from losses incurred in previous years. The directors have reviewed the company's cash flow forecasts and financing arrangements for a period of at least twelve months from the date of approval of these financial statements. The directors have a credit balance of £79,886 (2025 : £56,841) on their loan account and have confirmed their intention to continue providing financial support to the company as required to enable it to meet its liabilities as they fall due. Based on these forecasts and the continued support available, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Going concern

The financial statements have been prepared on a going concern basis.

At the balance sheet date, the company had net liabilities of approximately £28,337, arising principally from losses incurred in previous years. 

The directors have reviewed the company's cash flow forecasts and financing arrangements for a period of at least twelve months from the date of approval of these financial statements. The directors have a credit balance of £79,886 (2025 : £56,841) on their loan account and have confirmed their intention to continue providing financial support to the company as required to enable it to meet its liabilities as they fall due.

Based on these forecasts and the continued support available, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 February 25	58,751	61,250	120,001
Additions	9,879	-	9,879
Disposals	-	(7,500)	(7,500)
At 31 January 26	68,630	53,750	122,380
Depreciation and impairment
At 01 February 25	22,203	28,303	50,506
Charge for year	6,963	7,587	14,550
On disposals	-	(5,543)	(5,543)
At 31 January 26	29,166	30,347	59,513
Net book value
At 31 January 26	39,464	23,403	62,867
At 31 January 25	36,548	32,947	69,495

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	450
Other debtors	7,830	-
Prepayments and accrued income	2,220	265
Total	10,050	715

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	9,848	6,980
Taxation and social security	-	533
Finance lease and HP contracts	3,855	3,855
Other creditors	79,887	56,840
Accrued liabilities and deferred income	2,502	2,324
Total	96,092	70,532

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	621	8,724
Other creditors	2,186	6,041
Total	2,807	14,765

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	6,040		9,895

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	5,837	10,956
Total	5,837	10,956

9.	Related party transactions
	At the balance sheet date, an amount of £5,000 (2025 -£Nil) was due from Relief Games Ltd, a company under common control. The balance was unsecured, interest free and repayable on demand.