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Registered Number: 08237289
England and Wales

 

 

 

MATT SELLARS TREE SURGEON LIMITED


Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Director Matthew Micheal Sellars
Registered Number 08237289
Registered Office 17 Ninelands Lane
Garforth
Leeds
West Yorkshire
LS25 2AN
Accountants UWM Accountants
UWM House
6 Fusion Court
Leeds
West Yorkshire
LS25 2GH
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 13,093    15,205 
13,093    15,205 
Current assets      
Debtors 4   1,527 
Cash at bank and in hand 13,686    15,326 
13,686    16,853 
Creditors: amount falling due within one year 5 (15,663)   (9,740)
Net current liabilities (1,977)   7,113 
 
Total assets less current liabilities 11,116    22,318 
Creditors: amount falling due after more than one year 6 (6,664)   (10,689)
Provisions for liabilities 7 (1,343)   (1,553)
Net assets 3,109    10,076 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 3,108    10,075 
Shareholder's funds 3,109    10,076 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 November 2023 and were signed by:


-------------------------------
Matthew Micheal Sellars
Director
2
General Information
Matt Sellars Tree Surgeon Limited is a private company, limited by shares, registered in England and Wales, registration number 08237289, registration address 17 Ninelands Lane, Garforth, Leeds, West Yorkshire, LS25 2AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25%
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 November 2022 72,429    72,429 
Additions 2,252    2,252 
Disposals  
At 31 October 2023 74,681    74,681 
Depreciation
At 01 November 2022 57,224    57,224 
Charge for year 4,364    4,364 
On disposals  
At 31 October 2023 61,588    61,588 
Net book values
Closing balance as at 31 October 2023 13,093    13,093 
Opening balance as at 01 November 2022 15,205    15,205 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   1,527 
Other Debtors  
  1,527 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 54    109 
Bank Loans & Overdrafts 4,008    3,990 
Taxation and Social Security 5,655    4,525 
Other Creditors 5,946    1,116 
15,663    9,740 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 6,664    10,689 
6,664    10,689 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 1,343    1,506 
Pension Provisions   47 
1,343    1,553 

3