E H Treecare Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 07951197

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		488,607		545,327

			488,607		545,327
CURRENT ASSETS
Stocks	6	-		2,150
Debtors	7	1,233,838		145,434
Cash at bank and in hand		20		31,001

		1,233,858		178,585
Creditors: Amounts Falling Due Within One Year	8	(181,362 )		(70,494 )

NET CURRENT ASSETS (LIABILITIES)			1,052,496		108,091

TOTAL ASSETS LESS CURRENT LIABILITIES			1,541,103		653,418

Creditors: Amounts Falling Due After More Than One Year	9		(1,297,664 )		(1,667 )

NET ASSETS			243,439		651,751

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			243,339		651,651

SHAREHOLDERS' FUNDS			243,439		651,751

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E H Treecare Limited

Statement of Financial Position (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr C Jensen

Director

01/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

E H Treecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07951197 . The registered office is Hillside, Blacksmiths Lane, Orpington, Kent, BR5 4EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of four years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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E H Treecare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	10,000

As at 31 January 2026	10,000

Amortisation
As at 1 February 2025	10,000

As at 31 January 2026	10,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

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E H Treecare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	885,709	232,481	4,444	1,122,634
Additions	-	91,000	-	91,000

As at 31 January 2026	885,709	323,481	4,444	1,213,634

Depreciation
As at 1 February 2025	455,937	117,333	4,037	577,307
Provided during the period	95,955	51,537	228	147,720

As at 31 January 2026	551,892	168,870	4,265	725,027

Net Book Value
As at 31 January 2026	333,817	154,611	179	488,607

As at 1 February 2025	429,772	115,148	407	545,327

6. Stocks

	31 January 2026	31 January 2025
	£	£
Stock	-	2,150

7. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Trade debtors	43,340	99,054
Other debtors	36,367	46,380

	79,707	145,434
Due after more than one year
Amounts owed by group undertakings	1,154,131	-

	1,233,838	145,434

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E H Treecare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Trade creditors	32,214	267
Bank loans and overdrafts	46,307	12,980
Other creditors	49,121	13,464
Taxation and social security	53,720	43,783

	181,362	70,494

9. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026	31 January 2025
	£	£
Bank loans - 1-2 years	-	1,667
Amounts owed to group undertakings	737,154	-
Other creditors	560,510	-

	1,297,664	1,667

10. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	100	100

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