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Registered number: 14527595
Spruce Gardening & Tree Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14527595
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,255 16,544
34,255 16,544
CURRENT ASSETS
Debtors 5 4,133 6,040
Cash at bank and in hand 11,302 13,113
15,435 19,153
Creditors: Amounts Falling Due Within One Year 6 (11,887 ) (16,646 )
NET CURRENT ASSETS (LIABILITIES) 3,548 2,507
TOTAL ASSETS LESS CURRENT LIABILITIES 37,803 19,051
Creditors: Amounts Falling Due After More Than One Year 7 (22,321 ) (11,018 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,751 ) (2,220 )
NET ASSETS 9,731 5,813
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 9,631 5,713
SHAREHOLDERS' FUNDS 9,731 5,813
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr S Sutherland
Director
30/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Spruce Gardening & Tree Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14527595 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 17,675 2,594 253 - 20,522
Additions - 24,996 - 518 25,514
As at 31 December 2025 17,675 27,590 253 518 46,036
Depreciation
As at 1 January 2025 3,622 324 32 - 3,978
Provided during the period 3,513 4,213 55 22 7,803
As at 31 December 2025 7,135 4,537 87 22 11,781
Net Book Value
As at 31 December 2025 10,540 23,053 166 496 34,255
As at 1 January 2025 14,053 2,270 221 - 16,544
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,093 2,145
Other debtors 2,040 3,895
4,133 6,040
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,086 3,390
Trade creditors - 3,623
Other creditors - 5,886
Taxation and social security 3,801 3,747
11,887 16,646
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,321 11,018
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,086 3,390
Later than one year and not later than five years 22,321 11,018
30,407 14,408
30,407 14,408
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 2,220 2,220
Additions 3,531 3,531
Balance at 31 December 2025 5,751 5,751
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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