ALBA TREES LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MHA

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Significant events

• “Sales in 2025 retreated slightly from those achieved in 2024 primarily attributed to delays in forestry scheme approvals and adverse weather conditions impacting the planting season.”
• “The focus of Alba's investment in 2025 has been on replacement with some additional improvements. The pattern of proactive capital investment over recent years has created a foundation for future growth and has begun to yield improvemerts in production efficiencies during 2025. Alba will continue to investigate technology-driven improvements which would deliver improved plant health and yields.”
• “Preventing the circulation of new plant diseases remains a key imperative for the forestry sector. Alba has invested in people and processes which demonstrate its commitment to biosecurity.”
• “On 3 February 2026, the company completed the acquisition of the business and assets of Christies (Fochabers) Limited (in administration), a tree nursery. The acquisition occurred after the year end date of 31 August 2025 and therefore represents a nonadjusting event, as the conditions giving rise to the transaction did not exist at the reporting date. The total consideration for the acquisition was £2.6m, comprised of cash payable on completion. At the date these financial statements were authorised for issue, it was not practicable to provide a reliable estimate of the fair value of the identifiable assets and liabilities of Christies (Fochabers) Limited (in administration) as the purchase price allocation exercise is ongoing. Further financial information relating to the acquisition will be provided in next year's financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -4.3%

  £9,781,208 → £9,363,712

• Cash

  -89.1%

  £1,323 → £144

• Net assets

  +2.3%

  £9,176,234 → £9,383,810

• Employees

  -19.5%

  113 → 91

• Operating profit

  -43%

  £557,701 → £317,896

• Profit before tax

  -48%

  £478,689 → £248,989

• Wages

  -12.8%

  £3,101,927 → £2,705,463

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers