THE ARBORETUM TRUST TRADING COMPANY LIMITED


Directors	BARKER, Julia Mary
	CREWS, Helen Mary
	HOWARD, Victoria
	WILLISON, Julia Ruth


Registered Address	The Estate Office
	Castle Howard
	York
	YO60 7DA


Registered Number	07008606 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Stocks	3	3,085		4,277
Debtors		51		44
Cash at bank and on hand		135,647		64,168
		138,783		68,489
Creditors amounts falling due within one year	4	(138,791)		(48,497)
Net current assets (liabilities)			(8)		19,992
Total assets less current liabilities			(8)		19,992
Creditors amounts falling due after one year	5		-		(20,000)
Net assets			(8)		(8)
Capital and reserves
Profit and loss account			(8)		(8)
Shareholders' funds			(8)		(8)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 October 2026, and are signed on its behalf by:

BARKER, Julia Mary
Director
Registered Company No. 07008606

THE ARBORETUM TRUST TRADING COMPANY LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss

	Trade and other 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.

Trade and other 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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other 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.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Stocks

	2026	2025
	£	£
Raw materials and consumables	3,085	4,277
Total	3,085	4,277

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,211	1,203
Bank borrowings and overdrafts	-	1,071
Amounts owed to related parties	136,493	45,263
Taxation and social security	77	-
Accrued liabilities and deferred income	1,010	960
Total	138,791	48,497

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Amounts owed to related parties	-	20,000
Total	-	20,000

6.	Related party transactions
	Included in creditors are amounts due to the parent company, Castle Howard Arboretum Trust, trading as Yorkshire Arboretum of £136,493 (2025: £65,289). The amount includes a loan of £NIL which is due for repayment on 30 June 2026 (2025: £20,000). Interest is charged on this loan at 2% per annum above base rate. A charitable gift aid donation was paid by the company to Castle Howard Arboretum Trust in the year of £81,544 (2025: £21,819) is included in Creditors as a gift aid donation to be made in 2026.

Related party transactions

Included in creditors are amounts due to the parent company, Castle Howard Arboretum Trust, trading as Yorkshire Arboretum of £136,493 (2025: £65,289). The amount includes a loan of £NIL which is due for repayment on 30 June 2026 (2025: £20,000). Interest is charged on this loan at 2% per annum above base rate.

A charitable gift aid donation was paid by the company to Castle Howard Arboretum Trust in the year of  £81,544 (2025: £21,819) is included in Creditors as a gift aid donation to be made in 2026.