IRIS Accounts Production v23.2.0.158 10606792 Board of Directors 1.3.22 28.2.23 28.2.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106067922022-02-28106067922023-02-28106067922022-03-012023-02-28106067922021-02-28106067922021-03-012022-02-28106067922022-02-2810606792ns10:Originalns15:EnglandWales2022-03-012023-02-2810606792ns14:PoundSterlingns10:Original2022-03-012023-02-2810606792ns10:Originalns10:Director12022-03-012023-02-2810606792ns10:Original2022-03-012023-02-2810606792ns10:Original2023-02-2810606792ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-2810606792ns10:Originalns10:SmallEntities2022-03-012023-02-2810606792ns10:Originalns10:AuditExempt-NoAccountantsReport2022-03-012023-02-2810606792ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2810606792ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-2810606792ns10:Originalns10:FullAccounts2022-03-012023-02-2810606792ns10:Originalns10:OrdinaryShareClass12022-03-012023-02-2810606792ns10:Originalns10:Director22022-03-012023-02-2810606792ns10:Originalns10:RegisteredOffice2022-03-012023-02-2810606792ns10:Original2022-02-2810606792ns10:Originalns5:CurrentFinancialInstruments2023-02-2810606792ns10:Originalns5:CurrentFinancialInstruments2022-02-2810606792ns10:Originalns5:Non-currentFinancialInstruments2023-02-2810606792ns10:Originalns5:Non-currentFinancialInstruments2022-02-2810606792ns5:ShareCapitalns10:Original2023-02-2810606792ns5:ShareCapitalns10:Original2022-02-2810606792ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2810606792ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2810606792ns10:Originalns5:PlantMachinery2022-03-012023-02-2810606792ns10:Originalns5:MotorVehicles2022-03-012023-02-2810606792ns10:Original2021-03-012022-02-2810606792ns10:Originalns5:PlantMachinery2022-02-2810606792ns10:Originalns5:PlantMachinery2023-02-2810606792ns10:Originalns5:PlantMachinery2022-02-2810606792ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2810606792ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-2810606792ns10:Originalns10:OrdinaryShareClass12023-02-28
REGISTERED NUMBER: 10606792 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

TREE AND GROUNDS MAINTENANCE LTD

TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TREE AND GROUNDS MAINTENANCE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: D G Lowe
Mrs J M Lowe





REGISTERED OFFICE: 29 Leaveland Close
Ashford
Kent
TN23 5SW





REGISTERED NUMBER: 10606792 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

BALANCE SHEET
28 FEBRUARY 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 76,995 13,991

CURRENT ASSETS
Debtors 5 42,352 26,124
Cash at bank 11,672 16,625
54,024 42,749
CREDITORS
Amounts falling due within one year 6 29,158 20,281
NET CURRENT ASSETS 24,866 22,468
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,861

36,459

CREDITORS
Amounts falling due after more than one year 7 (56,320 ) (3,139 )

PROVISIONS FOR LIABILITIES (14,396 ) (2,374 )
NET ASSETS 31,145 30,946

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 31,045 30,846
SHAREHOLDERS' FUNDS 31,145 30,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

BALANCE SHEET - continued
28 FEBRUARY 2023


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 Board of Directors and authorised for issue on 22 November 2023 and were signed on its behalf by:





D G Lowe - Director


TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

Tree And Grounds Maintenance 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Hire purchase and leasing commitments
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.

TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 35,588
Additions 89,426
Disposals (1,022 )
At 28 February 2023 123,992
DEPRECIATION
At 1 March 2022 21,597
Charge for year 25,673
Eliminated on disposal (273 )
At 28 February 2023 46,997
NET BOOK VALUE
At 28 February 2023 76,995
At 28 February 2022 13,991

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 27,180 7,324
Other debtors 15,172 18,800
42,352 26,124

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts - 898
Hire purchase contracts 8,184 -
Trade creditors 925 -
Taxation and social security 9,191 12,307
Other creditors 10,858 7,076
29,158 20,281

TREE AND GROUNDS MAINTENANCE LTD (REGISTERED NUMBER: 10606792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans - 3,139
Hire purchase contracts 56,320 -
56,320 3,139

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 15,136 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

Mr and Mrs Lowe - Directors and Shareholders

At the balance sheet date Tree and Grounds Maintenance Ltd owed Mr and Mrs Lowe £348 (2022: £2,791).