Felltec Tree Services LLP - Filleted accounts

Registered number

OC442479

Felltec Tree Services LLP

Filleted Accounts

31 March 2026

Felltec Tree Services LLP
Registered number:		OC442479
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Tangible assets	3	90,232		57,110
Current assets
Debtors	4	18,404		14,697
Cash at bank and in hand		14,434		13,625
		32,838		28,322

Creditors: amounts falling due within one year	5	(58,384)		(54,286)

Net current liabilities		(25,546)		(25,964)

Total assets less current liabilities		64,686		31,146

Creditors: amounts falling due after more than one year	6	(30,911)		(1,030)


Net assets attributable to members		33,775		30,116

Represented by:
Loans and other debts due to members	7	33,775		30,116

Members' other interests
Other reserves		-		-

		33,775		30,116

Total members' interests
Loans and other debts due to members	7	33,775		30,116
Members' other interests		-		-

		33,775		30,116

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 11 October 2026 and signed on their behalf by:


Mrs Rhianna Moore
Designated member

Felltec Tree Services LLP
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings			25% Reducing Balance
	Plant and machinery, equipment			20% Reducing Balance
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the LLP					3		2


3	Tangible fixed assets
		Buildings		Plant, machinery & office etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	1,567		43,467		31,983		77,017
	Additions	2,000		48,977		-		50,977
	At 31 March 2026	3,567		92,444		31,983		127,994

	Depreciation
	At 1 April 2025	920		15,655		3,332		19,907
	Charge for the year	579		10,114		7,162		17,855
	At 31 March 2026	1,499		25,769		10,494		37,762

	Net book value
	At 31 March 2026	2,068		66,675		21,489		90,232
	At 31 March 2025	647		27,812		28,651		57,110


4	Debtors					2026		2025
£							£

	Trade debtors					15,604		14,697
	Other debtors					2,800		-
						18,404		14,697


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,992		4,320
	Obligations under finance lease and hire purchase contracts					5,331		-
	Trade creditors					4,025		7,580
	Other taxes and social security costs					8,873		6,120
	Other creditors					37,163		36,266
						58,384		54,286


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					11,809		1,030
	Obligations under finance lease and hire purchase contracts					19,102		-
						30,911		1,030


7	Loans and other debts due to members					2026		2025
£							£

	Amounts due to members in respect of profits					33,775		30,116

	Amounts falling due within one year					33,775		30,116

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


8	Other information

	Felltec Tree Services LLP is a limited liability partnership incorporated in England. Its registered office is:
	5B Sunrise Business Park
	Higher Shaftesbury Road
	Blandford Forum
	Dorset
	DT11 8ST