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REGISTERED NUMBER: 12162263 (England and Wales)















TREE RESOURCE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






TREE RESOURCE LIMITED (REGISTERED NUMBER: 12162263)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TREE RESOURCE LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTORS: Ms A T Oliveira
C Noton





REGISTERED OFFICE: Hatherley Cottage
Cold Ashton
Chippenham
Wiltshire
SN14 8JU





REGISTERED NUMBER: 12162263 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

TREE RESOURCE LIMITED (REGISTERED NUMBER: 12162263)

BALANCE SHEET
30 September 2023

30/9/23 30/9/22
Notes £    £   
CURRENT ASSETS
Debtors 4 334,678 164,810
Cash at bank 91,764 64,439
426,442 229,249
CREDITORS
Amounts falling due within one year 5 257,815 205,991
NET CURRENT ASSETS 168,627 23,258
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,627

23,258

CREDITORS
Amounts falling due after more than one
year

6

6,742

10,883
NET ASSETS 161,885 12,375

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 161,785 12,275
161,885 12,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 18 December 2023 and were signed on its behalf by:





Ms A T Oliveira - Director


TREE RESOURCE LIMITED (REGISTERED NUMBER: 12162263)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Tree Resource 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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.

Going concern
The directors have assessed whether the company is a going concern and have considered all available information about the future and are confident of the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/23 30/9/22
£    £   
Trade debtors 177,195 27,797
Other debtors 157,483 137,013
334,678 164,810

TREE RESOURCE LIMITED (REGISTERED NUMBER: 12162263)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/23 30/9/22
£    £   
Bank loans and overdrafts 4,591 4,700
Trade creditors 21,980 7,940
Amounts owed to group undertakings 20,512 92,930
Taxation and social security 136,273 47,487
Other creditors 74,459 52,934
257,815 205,991

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/23 30/9/22
£    £   
Bank loans 6,742 10,883

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,742 10,883

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30/9/23 30/9/22
£    £   
C Noton and Ms A T Oliveira
Balance outstanding at start of year 101,584 45,292
Amounts advanced 133,210 101,592
Amounts repaid (102,388 ) (45,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 132,406 101,584