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REGISTERED NUMBER: 11048651 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ADVANCED ARBORICULTURE LIMITED

ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ADVANCED ARBORICULTURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: G M Joyce
T Hurley





REGISTERED OFFICE: Venmore Barn
Woodbury
Exeter
Devon
EX5 1LD





REGISTERED NUMBER: 11048651 (England and Wales)





ACCOUNTANTS: Sheppard Rockey & Williams Ltd
Sannerville Chase
Exminster
Exeter
Devon
EX6 8AT

ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,540 26,975

CURRENT ASSETS
Stocks 4,892 3,588
Debtors 5 59,209 71,729
Cash at bank and in hand 105,560 98,454
169,661 173,771
CREDITORS
Amounts falling due within one year 6 94,898 61,686
NET CURRENT ASSETS 74,763 112,085
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,303

139,060

PROVISIONS FOR LIABILITIES 3,401 1,861
NET ASSETS 101,902 137,199

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 100,902 136,199
SHAREHOLDERS' FUNDS 101,902 137,199

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

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

ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)

BALANCE SHEET - continued
30 NOVEMBER 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 11 April 2024 and were signed on its behalf by:




T Hurley - Director



G M Joyce - Director


ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)

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

1. STATUTORY INFORMATION

Advanced Arboriculture 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.

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 represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office build - 8.34% on cost
Plant and equipment - 15% on cost
Office equipment - 15% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Office Plant and Office
build equipment equipment Totals
£    £    £    £   
COST
At 1 December 2022 25,772 15,201 973 41,946
Additions - 9,580 - 9,580
At 30 November 2023 25,772 24,781 973 51,526
DEPRECIATION
At 1 December 2022 8,592 5,921 458 14,971
Charge for year 2,148 3,720 147 6,015
At 30 November 2023 10,740 9,641 605 20,986
NET BOOK VALUE
At 30 November 2023 15,032 15,140 368 30,540
At 30 November 2022 17,180 9,280 515 26,975

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 56,123 52,555
Other debtors 3,086 19,174
59,209 71,729

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 2,740 1,388
Taxation and social security 61,532 51,760
Other creditors 30,626 8,538
94,898 61,686

7. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:


Nominal

30.11.22


30.11.21
Number Class value: £ £

400 Ordinary A shares £1 400 400
400 Ordinary B shares £1 400 400
100 Ordinary C shares £1 100 100
100 Ordinary D shares £1 100 100

1,000 1,000

ADVANCED ARBORICULTURE LIMITED (REGISTERED NUMBER: 11048651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.11.23 30.11.22
£    £   
T Hurley
Balance outstanding at start of year 18,334 12,359
Amounts advanced 116,144 62,051
Amounts repaid (140,324 ) (56,076 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,846 ) 18,334

G M Joyce
Balance outstanding at start of year (1,371 ) 435
Amounts advanced 97,840 46,691
Amounts repaid (113,244 ) (48,497 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (16,775 ) (1,371 )

The loans are unsecured, subject to interest at the official rate and repayable on demand.