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REGISTERED NUMBER: 08310836 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

ROWAN TREE & GARDEN SERVICES LIMITED

ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021










Page

Company information 1

Statement of financial position 2 to 3

Notes to the financial statements 4 to 6


ROWAN TREE & GARDEN SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2021







DIRECTOR: Mr R Jennings





REGISTERED OFFICE: 14 Victoria Square
Droitwich
Worcestershire
WR9 8DS





REGISTERED NUMBER: 08310836 (England and Wales)





ACCOUNTANTS: NJR Accountancy Services Limited
14 Victoria Square
Droitwich Spa
Worcestershire
WR9 8DS

ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2021

31.12.21 31.12.20
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 216,110 163,061

CURRENT ASSETS
Inventories 20,482 14,988
Debtors 5 23,982 20,468
Cash at bank 7,156 19,987
51,620 55,443
CREDITORS
Amounts falling due within one year 6 63,749 61,824
NET CURRENT LIABILITIES (12,129 ) (6,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES 203,981 156,680

CREDITORS
Amounts falling due after more than one year 7 (120,938 ) (66,381 )

PROVISIONS FOR LIABILITIES - (17,161 )
NET ASSETS 83,043 73,138

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 82,943 73,038
SHAREHOLDERS' FUNDS 83,043 73,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 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.

ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

STATEMENT OF FINANCIAL POSITION - continued
31ST DECEMBER 2021


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 19th August 2022 and were signed by:





Mr R Jennings - Director


ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021


1. STATUTORY INFORMATION

Rowan Tree & Garden Services 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
Revenue 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 - at varying rates on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 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 (2020 - 2 ) .

ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st January 2021 216,817 4,000 49,354 4,789 274,960
Additions 121,960 - - - 121,960
Disposals (43,000 ) - - - (43,000 )
At 31st December 2021 295,777 4,000 49,354 4,789 353,920
DEPRECIATION
At 1st January 2021 83,144 1,000 23,790 3,965 111,899
Charge for year 33,426 750 6,391 824 41,391
Eliminated on disposal (15,480 ) - - - (15,480 )
At 31st December 2021 101,090 1,750 30,181 4,789 137,810
NET BOOK VALUE
At 31st December 2021 194,687 2,250 19,173 - 216,110
At 31st December 2020 133,673 3,000 25,564 824 163,061

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Trade debtors 19,559 15,477
Other debtors 4,423 4,991
23,982 20,468

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Bank loans and overdrafts 10,000 5,833
Hire purchase contracts 42,051 19,444
Trade creditors 6,834 976
Taxation and social security 2,572 154
Other creditors 2,292 35,417
63,749 61,824

ROWAN TREE & GARDEN SERVICES LIMITED (REGISTERED NUMBER: 08310836)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.21 31.12.20
£    £   
Bank loans 35,000 44,167
Hire purchase contracts 85,938 22,214
120,938 66,381

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 4,167