REGISTERED NUMBER: 05852432 (England and Wales)

Arb-Core Tree Care Limited

Unaudited Financial Statements for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

T Hart

REGISTERED OFFICE:

22 Church Street

Holbeach

Lincolnshire

PE12 7LL

REGISTERED NUMBER:

05852432 (England and Wales)

ACCOUNTANTS:

Salway and Wright

22 Church Street

Holbeach

Lincolnshire

PE12 7LL

FIXED ASSETS

Tangible assets

4

104,475

121,352

CURRENT ASSETS

Debtors

5

57,375

57,203

Cash at bank

5,423

7,850

62,798

65,053

CREDITORS

Amounts falling due within one year

6

78,563

86,008

NET CURRENT LIABILITIES

(15,765

)

(20,955

)

TOTAL ASSETS LESS CURRENT LIABILITIES

88,710

100,397

CREDITORS

Amounts falling due after more than one year

7

13,330

15,000

NET ASSETS

75,380

85,397

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

75,378

85,395

SHAREHOLDERS' FUNDS

75,380

85,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2025 and were signed by:

T Hart - Director

1.	STATUTORY INFORMATION

Arb-Core Tree Care 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.

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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 year 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2024

342,183

62,717

404,900

Additions

8,063

-

8,063

Disposals

(86,555

)

-

(86,555

)

At 30 June 2025

263,691

62,717

326,408

DEPRECIATION

At 1 July 2024

234,219

49,329

283,548

Charge for year

21,593

3,347

24,940

Eliminated on disposal

(86,555

)

-

(86,555

)

At 30 June 2025

169,257

52,676

221,933

NET BOOK VALUE

At 30 June 2025

94,434

10,041

104,475

At 30 June 2024

107,964

13,388

121,352

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

20,875

20,703

Other debtors

36,500

36,500

57,375

57,203

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

-

8,333

Trade creditors

8,925

18,337

Taxation and social security

-

1,577

Other creditors

69,638

57,761

78,563

86,008

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

13,330

15,000