REGISTERED NUMBER: 15989074 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 OCTOBER 2025

FOR

TREEREBRAL LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

20,961

Current assets

Stocks

2,140

Debtors

5

22,284

Cash at bank

4,886

29,310

Creditors

Amounts falling due within one year

6

37,642

Net current liabilities

(8,332

)

Total assets less current liabilities

12,629

Provisions for liabilities

7

1,528

Net assets

11,101

Capital and reserves

Called up share capital

8

300

Retained earnings

10,801

Shareholders' funds

11,101

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2026 and were signed by:

Mr J Crabb - Director

1.	Statutory information

TreeRebral Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 15989074. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 5 Llewellin Close, Upton, Poole, Dorset, BH16 5QY.

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 represents income receivable from Tree Surgery, net of VAT and discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the period was 2 .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

Additions

12,746

16,000

28,746

At 31 October 2025

12,746

16,000

28,746

Depreciation

Charge for period

3,452

4,333

7,785

At 31 October 2025

3,452

4,333

7,785

Net book value

At 31 October 2025

9,294

11,667

20,961

5.

Debtors: amounts falling due within one year

£

Trade debtors

22,284

6.

Creditors: amounts falling due within one year

£

Tax

6,286

VAT

4,213

Directors' current accounts

16,560

Accruals and deferred income

10,583

37,642

7.	Provisions for liabilities

£

Deferred tax

1,528

Deferred

tax

£

Provided during period

1,528

Balance at 31 October 2025

1,528

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary A

£1

100

100

Ordinary B

£1

100

100

Ordinary C

£1

100

300

The following shares were allotted and fully paid for cash at par during the period:

100 Ordinary A shares of £1 each

100 Ordinary B shares of £1 each

100 Ordinary C shares of £1 each

9.	Ultimate controlling party

During the period, the Company was under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.