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Registered number: 03628704
Boward Tree Surgery (Oxford) Limited
Financial Statements
For The Year Ended 30 April 2025
King Loose & Co
5 South Parade
Summertown
Oxford
OX2 7JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03628704
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 249,389 250,978
249,389 250,978
CURRENT ASSETS
Stocks 5 55,410 5,000
Debtors 6 162,226 160,635
Cash at bank and in hand 75,385 131,680
293,021 297,315
Creditors: Amounts Falling Due Within One Year 7 (142,731 ) (159,929 )
NET CURRENT ASSETS (LIABILITIES) 150,290 137,386
TOTAL ASSETS LESS CURRENT LIABILITIES 399,679 388,364
Creditors: Amounts Falling Due After More Than One Year 8 (38,322 ) (77,991 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (46,000 ) (49,500 )
NET ASSETS 315,357 260,873
CAPITAL AND RESERVES
Called up share capital 11 27,777 27,777
Profit and Loss Account 287,580 233,096
SHAREHOLDERS' FUNDS 315,357 260,873
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 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
M Boys
Director
12th November 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Boward Tree Surgery (Oxford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03628704 . The registered office is The Log Quarry Church Road, Long Hanborough, Witney, Oxfordshire, OX29 8JF.
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:
Short Leasehold 12.5% reducing balance basis
Plant & Equipment 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
2.7. 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.  At the balance sheet date there were unpaid contributions due to the fund in the sum of £196 (2024: £204).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets
Land & Property
Short Leasehold Plant & Equipment Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2024 62,548 307,403 121,668 19,160 510,779
Additions 6,178 59,703 3,500 1,724 71,105
Disposals - - (5,000 ) - (5,000 )
As at 30 April 2025 68,726 367,106 120,168 20,884 576,884
Depreciation
As at 1 May 2024 25,984 157,483 61,209 15,125 259,801
Provided during the period 5,345 50,048 15,843 864 72,100
Disposals - - (4,406 ) - (4,406 )
As at 30 April 2025 31,329 207,531 72,646 15,989 327,495
Net Book Value
As at 30 April 2025 37,397 159,575 47,522 4,895 249,389
As at 1 May 2024 36,564 149,920 60,459 4,035 250,978
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Equipment 78,115 104,154
Motor Vehicles 17,625 23,500
95,740 127,654
5. Stocks
2025 2024
£ £
Stock 1,000 1,000
Work in progress 54,410 4,000
55,410 5,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 144,276 150,202
Prepayments and accrued income 17,257 9,740
Other debtors 693 693
162,226 160,635
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 39,669 40,069
Trade creditors 3,729 5,081
Corporation tax 18,465 20,500
Other taxes and social security 4,250 5,480
VAT 54,477 64,388
Pensions creditor 196 204
Accruals 14,906 14,499
Directors' loan accounts 7,039 9,708
142,731 159,929
Hire purchase creditors are secured upon certain of the company's fixed assets.
As security for any monies owed to Barclays Bank PLC, there exists a personal guarantee from one of the company's directors, M. Boys.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 38,322 77,991
Hire purchase creditors are secured upon certain of the company's fixed assets.
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 39,669 40,069
Later than one year and not later than five years 38,322 77,991
77,991 118,060
77,991 118,060
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2024 49,500 49,500
Deferred tax current year movement (3,500 ) (3,500 )
Balance at 30 April 2025 46,000 46,000
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
27,777 Ordinary Shares of £ 1.00 each 27,777 27,777
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