Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse2022-10-01false98false 09844225 2022-10-01 2023-09-30 09844225 2021-10-01 2022-09-30 09844225 2023-09-30 09844225 2022-09-30 09844225 c:Director1 2022-10-01 2023-09-30 09844225 d:PlantMachinery 2022-10-01 2023-09-30 09844225 d:PlantMachinery 2023-09-30 09844225 d:PlantMachinery 2022-09-30 09844225 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09844225 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 09844225 d:MotorVehicles 2022-10-01 2023-09-30 09844225 d:MotorVehicles 2023-09-30 09844225 d:MotorVehicles 2022-09-30 09844225 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09844225 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 09844225 d:ComputerEquipment 2022-10-01 2023-09-30 09844225 d:ComputerEquipment 2023-09-30 09844225 d:ComputerEquipment 2022-09-30 09844225 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09844225 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 09844225 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09844225 d:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 09844225 d:Goodwill 2023-09-30 09844225 d:Goodwill 2022-09-30 09844225 d:CurrentFinancialInstruments 2023-09-30 09844225 d:CurrentFinancialInstruments 2022-09-30 09844225 d:Non-currentFinancialInstruments 2023-09-30 09844225 d:Non-currentFinancialInstruments 2022-09-30 09844225 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09844225 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 09844225 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 09844225 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 09844225 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 09844225 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-09-30 09844225 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 09844225 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-09-30 09844225 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 09844225 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-09-30 09844225 d:ShareCapital 2023-09-30 09844225 d:ShareCapital 2022-09-30 09844225 d:RetainedEarningsAccumulatedLosses 2023-09-30 09844225 d:RetainedEarningsAccumulatedLosses 2022-09-30 09844225 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 09844225 d:AcceleratedTaxDepreciationDeferredTax 2022-09-30 09844225 d:TaxLossesCarry-forwardsDeferredTax 2023-09-30 09844225 d:TaxLossesCarry-forwardsDeferredTax 2022-09-30 09844225 c:OrdinaryShareClass1 2022-10-01 2023-09-30 09844225 c:OrdinaryShareClass1 2023-09-30 09844225 c:OrdinaryShareClass1 2022-09-30 09844225 c:FRS102 2022-10-01 2023-09-30 09844225 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 09844225 c:FullAccounts 2022-10-01 2023-09-30 09844225 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 09844225 2 2022-10-01 2023-09-30 09844225 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 09844225









CHARLIE VINCE TREE SURGERY LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
CHARLIE VINCE TREE SURGERY LIMITED
REGISTERED NUMBER: 09844225

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
42,115
27,828

  
42,115
27,828

Current assets
  

Stocks
  
3,803
-

Debtors: amounts falling due within one year
 6 
35,762
34,479

Cash at bank and in hand
  
-
1,946

  
39,565
36,425

Creditors: amounts falling due within one year
 7 
(78,089)
(42,910)

Net current liabilities
  
 
 
(38,524)
 
 
(6,485)

Total assets less current liabilities
  
3,591
21,343

Creditors: amounts falling due after more than one year
 8 
(34,280)
(28,415)

Provisions for liabilities
  

Deferred tax
 10 
-
(3,268)

  
 
 
-
 
 
(3,268)

Net liabilities
  
(30,689)
(10,340)


Capital and reserves
  

Called up share capital 
 11 
10
10

Profit and loss account
  
(30,699)
(10,350)

  
(30,689)
(10,340)


Page 1

 
CHARLIE VINCE TREE SURGERY LIMITED
REGISTERED NUMBER: 09844225

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 April 2024.




C Vince
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Charlie Vince Tree Surgery Limited is a company limited by shares, incorporated in England and Wales.
The registered number for the company is 09844225 and the address of the registered office is 2 Friends
Close, St.Neots, United Kingdom, PE19 6SF. The company is not part of a group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company meets its day to day working capital requirements with the support of the directors loan
account. In the opinion of the director, this support will continue to be available and adequate for the
foreseeable future. On this basis, the director considers it appropriate to prepare the financial
statements on a going concern basis. The financial statements do not include any adjustment that
would result from a withdrawal of the support of the director.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Motor vehicles
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 9 (2022 - 8).


4.


Intangible assets




Goodwill

£



Cost


At 1 October 2022
21,400



At 30 September 2023

21,400



Amortisation


At 1 October 2022
21,400



At 30 September 2023

21,400



Net book value



At 30 September 2023
-



At 30 September 2022
-



Page 6

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 October 2022
58,254
34,521
1,221
93,996


Additions
8,995
19,400
-
28,395


Disposals
-
(3,963)
-
(3,963)



At 30 September 2023

67,249
49,958
1,221
118,428



Depreciation


At 1 October 2022
49,325
15,639
1,204
66,168


Charge for the year on owned assets
2,984
9,807
5
12,796


Charge for the year on financed assets
1,312
-
-
1,312


Disposals
-
(3,963)
-
(3,963)



At 30 September 2023

53,621
21,483
1,209
76,313



Net book value



At 30 September 2023
13,628
28,475
12
42,115



At 30 September 2022
8,929
18,882
17
27,828


6.


Debtors

2023
2022
£
£


Trade debtors
21,945
9,180

Other debtors
6,610
17,017

Prepayments and accrued income
2,261
4,744

Tax recoverable
4,946
3,538

35,762
34,479


Page 7

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
2,723
-

Bank loans
4,725
9,990

Trade creditors
32,633
14,259

Corporation tax
-
3,202

Other taxation and social security
24,382
14,485

Obligations under finance lease and hire purchase contracts
1,510
-

Other creditors
10,970
974

Accruals and deferred income
1,146
-

78,089
42,910



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
27,564
28,415

Net obligations under finance leases and hire purchase contracts
6,716
-

34,280
28,415


Secured creditors
The total amount of creditors for which securityhas been given by the Company amount to £8,226 (2022: £nil). The security is held against the assets to which the liability relates. 

Page 8

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
4,725
9,990

Amounts falling due 1-2 years

Bank loans
4,725
10,024

Amounts falling due 2-5 years

Bank loans
14,176
18,389

Amounts falling due after more than 5 years

Bank loans
8,663
-

32,289
38,403



10.


Deferred taxation




2023


£






At beginning of year
(3,268)


Charged to profit or loss
3,268



At end of year
-

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(8,002)
(5,287)

Tax losses carried forward
8,002
2,019

-
(3,268)


11.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10 (2022 - 10) Ordinary shares of £1.00 each
10
10


Page 9

 
CHARLIE VINCE TREE SURGERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company  in an independently administered fund. The pension cost charge
represents contributions payable by the Company  to the fund and amounted to £6,457 (2022 - £4,753).
Contributions totalling £1,312 (2022 - £975) were payable to the fund at the balance sheet date.


13.


Transactions with directors

At the beginning of  the year the director current account was £10,886 in debit. During the year, the
director withdrew £19,184 and repaid £39,728, leaving a balance owed by the company at the year end of
£9,658. 


Page 10