REGISTERED NUMBER: 09414846 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

WOOD'S ARBORICULTURE & FENCING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M J Wood

REGISTERED OFFICE:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

09414846 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

-

410

Tangible assets

5

17,178

25,223

17,178

25,633

CURRENT ASSETS

Debtors

6

5,351

14,717

Cash at bank

13,705

3

19,056

14,720

CREDITORS

Amounts falling due within one year

7

25,423

36,934

NET CURRENT LIABILITIES

(6,367

)

(22,214

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,811

3,419

PROVISIONS FOR LIABILITIES

8

1,283

2,685

NET ASSETS

9,528

734

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

9,428

634

SHAREHOLDERS' FUNDS

9,528

734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

Mr M J Wood - Director

1.	STATUTORY INFORMATION

Wood's Arboriculture & Fencing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position statement of financial positiondate.

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 yearyear 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 February 2025

and 31 January 2026

9,838

Amortisation

At 1 February 2025

9,428

Amortisation for year

410

At 31 January 2026

9,838

Net book value

At 31 January 2026

-

At 31 January 2025

410

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 February 2025

63,014

49,892

1,401

114,307

Additions

974

-

-

974

Disposals

(18,500

)

-

-

(18,500

)

At 31 January 2026

45,488

49,892

1,401

96,781

Depreciation

At 1 February 2025

46,717

40,966

1,401

89,084

Charge for year

3,495

2,231

-

5,726

Eliminated on disposal

(15,207

)

-

-

(15,207

)

At 31 January 2026

35,005

43,197

1,401

79,603

Net book value

At 31 January 2026

10,483

6,695

-

17,178

At 31 January 2025

16,297

8,926

-

25,223

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,351

13,717

Prepayments and accrued income

-

1,000

5,351

14,717

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

47

Trade creditors

127

-

Tax

7,666

8,047

Social security and other taxes

75

-

VAT

4,522

1,131

Directors' current accounts

10,187

24,862

Accruals and deferred income

2,846

2,847

25,423

36,934

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,283

2,685

Deferred

tax

£

Balance at 1 February 2025

2,685

Provided during year

(1,402

)

Balance at 31 January 2026

1,283

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100