R Ames Forestry Contracting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 05208988

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,307,334		1,397,823

			1,307,334		1,397,823
CURRENT ASSETS
Stocks	5	37,700		10,136
Debtors	6	196,867		182,751
Cash at bank and in hand		471,879		421,669

		706,446		614,556
Creditors: Amounts Falling Due Within One Year	7	(310,140 )		(262,699 )

NET CURRENT ASSETS (LIABILITIES)			396,306		351,857

TOTAL ASSETS LESS CURRENT LIABILITIES			1,703,640		1,749,680

Creditors: Amounts Falling Due After More Than One Year	8		(251,352 )		(283,481 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(315,981 )		(338,316 )

NET ASSETS			1,136,307		1,127,883

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,136,207		1,127,783

SHAREHOLDERS' FUNDS			1,136,307		1,127,883

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R Ames Forestry Contracting Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 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

R M Ames

Director

7 October 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

R Ames Forestry Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05208988 . The registered office is Boston House , High Street, Boston Spa, Wetherby, West Yorkshire, LS23 6AD.

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. 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:

Leasehold	10 Years straight line
Plant & Machinery	5%, 7.5%, 10%, 25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Reducing balance

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R Ames Forestry Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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R Ames Forestry Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2025	46,925	1,902,277	195,184	5,910
Additions	-	98,000	-	-
Disposals	-	(29,425 )	(20,189 )	-

As at 31 August 2026	46,925	1,970,852	174,995	5,910

Depreciation
As at 1 September 2025	9,816	651,675	85,942	5,661
Provided during the period	4,788	137,422	26,868	62
Disposals	-	(12,062 )	(18,419 )	-

As at 31 August 2026	14,604	777,035	94,391	5,723

Net Book Value
As at 31 August 2026	32,321	1,193,817	80,604	187

As at 1 September 2025	37,109	1,250,602	109,242	249


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2025	1,623	2,151,919
Additions	-	98,000
Disposals	(500 )	(50,114 )

As at 31 August 2026	1,123	2,199,805

Depreciation
As at 1 September 2025	1,002	754,096
Provided during the period	200	169,340
Disposals	(484 )	(30,965 )

As at 31 August 2026	718	892,471

...CONTINUED

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R Ames Forestry Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Net Book Value
As at 31 August 2026	405	1,307,334

As at 1 September 2025	621	1,397,823

5. Stocks

	2026	2025
	£	£
Stock	37,700	10,136

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	160,693	36,161
Other debtors	36,174	146,590

	196,867	182,751

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	100,930	164,101
Trade creditors	83,374	75,779
Bank loans and overdrafts	270	1,373
Other creditors	27,637	4,342
Taxation and social security	97,929	17,104

	310,140	262,699

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	251,352	283,481

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R Ames Forestry Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	129,534	189,265
Later than one year and not later than five years	300,669	334,745

	430,203	524,010
Less: Finance charges allocated to future periods	77,921	76,428

	352,282	447,582

10. Share Capital

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

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2026
	£	£	£	£	£
Mr Richard Ames	124,230	-	122,930	-	1,300

The above loan is unsecured, interest free and repayable on demand. The balance as at 31 August 2026 was repaid in full to the company on 1 September 2026.

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