Registered number
09692713
Essex Tree Care Ltd
Filleted Accounts
31 October 2023
Essex Tree Care Ltd
Registered number: 09692713
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 111,697 62,365
Current assets
Debtors 4 143,784 81,728
Cash at bank and in hand 154,808 52,540
298,592 134,268
Creditors: amounts falling due within one year 5 (289,774) (249,282)
Net current assets/(liabilities) 8,818 (115,014)
Net assets/(liabilities) 120,515 (52,649)
Capital and reserves
Called up share capital 100 100
Profit and loss account 120,415 (52,749)
Shareholder's funds 120,515 (52,649)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Osbourne
Director
Approved by the board on 30 November 2023
Essex Tree Care Ltd
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 9 12
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2022 117,023
Additions 127,668
Disposals (40,564)
At 31 October 2023 204,127
Depreciation
At 1 November 2022 54,658
Charge for the year 60,728
On disposals (22,956)
At 31 October 2023 92,430
Net book value
At 31 October 2023 111,697
At 31 October 2022 62,365
4 Debtors 2023 2022
£ £
Trade debtors 87,575 81,728
Other debtors 56,209 -
143,784 81,728
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 29,245 31,937
Taxation and social security costs 189,983 147,197
Other creditors 70,546 70,148
289,774 249,282
6 Other information
Essex Tree Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 10
80 Lytham Road
Fulwood
PR2 3AQ
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