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REGISTERED NUMBER: 05866518 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2023

FOR

CALIBRA TREE SURGEONS LIMITED

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

CALIBRA TREE SURGEONS LIMITED

COMPANY INFORMATION
for the Year Ended 31st July 2023







DIRECTOR: M T Grubb





REGISTERED OFFICE: Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ





REGISTERED NUMBER: 05866518 (England and Wales)





ACCOUNTANTS: Sowerbutts and Co Ltd
Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

BALANCE SHEET
31st July 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 89,810 116,948

CURRENT ASSETS
Debtors 5 14,831 33,540
Cash at bank 67,783 53,643
82,614 87,183
CREDITORS
Amounts falling due within one year 6 59,484 43,928
NET CURRENT ASSETS 23,130 43,255
TOTAL ASSETS LESS CURRENT
LIABILITIES

112,940

160,203

CREDITORS
Amounts falling due after more than one
year

7

(25,460

)

(34,104

)

PROVISIONS FOR LIABILITIES 8 (17,234 ) -
NET ASSETS 70,246 126,099

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 70,146 125,999
SHAREHOLDERS' FUNDS 70,246 126,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

BALANCE SHEET - continued
31st July 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 director and authorised for issue on 15th April 2024 and were signed by:





M T Grubb - Director


CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023

1. STATUTORY INFORMATION

Calibra Tree Surgeons 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st August 2022 105,966 3,950 135,300 8,203 253,419
Additions - - 2,800 - 2,800
At 31st July 2023 105,966 3,950 138,100 8,203 256,219
DEPRECIATION
At 1st August 2022 57,843 3,431 69,729 5,468 136,471
Charge for year 12,031 130 17,093 684 29,938
At 31st July 2023 69,874 3,561 86,822 6,152 166,409
NET BOOK VALUE
At 31st July 2023 36,092 389 51,278 2,051 89,810
At 31st July 2022 48,123 519 65,571 2,735 116,948

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st August 2022
and 31st July 2023 23,500 31,460 54,960
DEPRECIATION
At 1st August 2022 5,875 7,865 13,740
Charge for year 4,406 5,899 10,305
At 31st July 2023 10,281 13,764 24,045
NET BOOK VALUE
At 31st July 2023 13,219 17,696 30,915
At 31st July 2022 17,625 23,595 41,220

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade debtors 9,080 28,583
Other debtors 5,751 4,957
14,831 33,540

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Hire purchase contracts 8,644 8,059
Trade creditors 1,894 6,644
Taxation and social security 44,619 23,248
Other creditors 4,327 5,977
59,484 43,928

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/7/23 31/7/22
£    £   
Hire purchase contracts 25,460 34,104

CALIBRA TREE SURGEONS LIMITED (REGISTERED NUMBER: 05866518)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023

8. PROVISIONS FOR LIABILITIES
31/7/23 31/7/22
£    £   
Deferred tax 17,234 -

Deferred
tax -16134
£    £   
Accelerated capital allowances 17,234 -
Balance at 31st July 2023 17,234 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/7/23 31/7/22
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

Calibra Tree Surgeons Limited is ultimately controlled by the director M.T. Grubb by virtue of his majority shareholding.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CALIBRA TREE SURGEONS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calibra Tree Surgeons Limited for the year ended 31st July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Calibra Tree Surgeons Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Calibra Tree Surgeons Limited and state those matters that we have agreed to state to the director of Calibra Tree Surgeons Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calibra Tree Surgeons Limited and its director for our work or for this report.

It is your duty to ensure that Calibra Tree Surgeons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Calibra Tree Surgeons Limited. You consider that Calibra Tree Surgeons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Calibra Tree Surgeons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sowerbutts and Co Ltd
Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ


Date: .............................................