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BRANCH WALKERS TREE SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022






BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANCH WALKERS TREE SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2022







DIRECTORS: R Harrison
Mrs C Harrison





SECRETARY: Mrs C Harrison





REGISTERED OFFICE: Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE





REGISTERED NUMBER: 04359217 (England and Wales)





ACCOUNTANTS: Bowen Accountants Ltd
Chartered Accountants
Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

BALANCE SHEET
31 MARCH 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 282,202 305,930

CURRENT ASSETS
Debtors 5 74,238 75,635
Cash at bank 35,667 36,062
109,905 111,697
CREDITORS
Amounts falling due within one year 6 251,422 265,126
NET CURRENT LIABILITIES (141,517 ) (153,429 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,685

152,501

CREDITORS
Amounts falling due after more than one year 7 (37,015 ) (65,994 )

PROVISIONS FOR LIABILITIES 8 (44,127 ) (46,961 )

ACCRUALS AND DEFERRED INCOME (5,994 ) (10,808 )
NET ASSETS 53,549 28,738

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 53,449 28,638
SHAREHOLDERS' FUNDS 53,549 28,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

BALANCE SHEET - continued
31 MARCH 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2022 and were signed on its behalf by:





R Harrison - Director


BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1. STATUTORY INFORMATION

Branch Walkers Tree Services Ltd 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 represents the value of services provided under contracts to the extent that there is a right to consideration.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of services provided to date based on a proportion of the total expected consideration at completion. Where payments are received in advance from customers, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 25% on reducing balance
Plant and machinery - 15% on reducing balance and 5% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2021 - 8 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2021 1,030 438,863 347,154 5,540 792,587
Additions - 104,750 - 383 105,133
Disposals - (104,874 ) (44,600 ) - (149,474 )
At 31 March 2022 1,030 438,739 302,554 5,923 748,246
DEPRECIATION
At 1 April 2021 1,020 192,992 289,373 3,272 486,657
Charge for year 3 37,443 14,448 588 52,482
Eliminated on disposal - (29,878 ) (43,217 ) - (73,095 )
At 31 March 2022 1,023 200,557 260,604 3,860 466,044
NET BOOK VALUE
At 31 March 2022 7 238,182 41,950 2,063 282,202
At 31 March 2021 10 245,871 57,781 2,268 305,930

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2021 95,804 177,348 273,152
Disposals (73,159 ) - (73,159 )
Transfer to ownership (22,645 ) - (22,645 )
At 31 March 2022 - 177,348 177,348
DEPRECIATION
At 1 April 2021 17,270 141,852 159,122
Charge for year 11,780 8,875 20,655
Eliminated on disposal (18,747 ) - (18,747 )
Transfer to ownership (10,303 ) - (10,303 )
At 31 March 2022 - 150,727 150,727
NET BOOK VALUE
At 31 March 2022 - 26,621 26,621
At 31 March 2021 78,534 35,496 114,030

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 71,672 75,264
Prepayments 2,566 371
74,238 75,635

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 15,898 20,483
Loan 7,500 7,500
Hire purchase contracts - 18,567
Tax 14,478 10,578
Social security and other taxes 2,638 2,919
VAT 31,528 24,541
Other creditors 2,139 3,357
Directors' current accounts 177,241 177,181
251,422 265,126

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 1-2 years 8,063 8,053
Bank loans - 2-5 years 25,846 25,813
Bank loans more 5 yr by instal 3,106 11,552
Hire purchase contracts - 20,576
37,015 65,994

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,106 11,552

8. PROVISIONS FOR LIABILITIES
2022 2021
£    £   
Deferred tax 44,127 46,961

Deferred
tax
£   
Balance at 1 April 2021 46,961
Provided during year (2,834 )
Accelerated capital allowances
Balance at 31 March 2022 44,127

9. RELATED PARTY DISCLOSURES

Included within creditors is an amount of 177,241 (2021: £177,181 which is owed to the company's directors. There is no interest due on this amount, nor has it any fixed repayment date.

At the balance sheet date, the company owed £7,500 (2021: £7,500) to Mr T Harrison, a company shareholder.

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who act in concert.