Acorah Software Products - Accounts Production 14.5.601 false true false 1 August 2022 31 July 2023 31 July 2023 12734943 Mr Andrew Munns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12734943 2022-07-31 12734943 2023-07-31 12734943 2022-08-01 2023-07-31 12734943 frs-core:CurrentFinancialInstruments 2023-07-31 12734943 frs-core:Non-currentFinancialInstruments 2023-07-31 12734943 frs-core:BetweenOneFiveYears 2023-07-31 12734943 frs-core:MotorVehicles 2023-07-31 12734943 frs-core:MotorVehicles 2022-08-01 2023-07-31 12734943 frs-core:MotorVehicles 2022-07-31 12734943 frs-core:PlantMachinery 2023-07-31 12734943 frs-core:PlantMachinery 2022-08-01 2023-07-31 12734943 frs-core:PlantMachinery 2022-07-31 12734943 frs-core:ShareCapital 2023-07-31 12734943 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12734943 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12734943 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 12734943 frs-bus:SmallEntities 2022-08-01 2023-07-31 12734943 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12734943 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12734943 frs-bus:Director1 2022-08-01 2023-07-31 12734943 frs-countries:EnglandWales 2022-08-01 2023-07-31
Registered number: 12734943
Andrew Munns Tree Surgery Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Acclaimed Accounting Ltd
Unit 10, Stanford Business Court
21-23 High Street
Stanford in the Vale
OXfordshire
SN7 8LH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12734943
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 31,318
31,318
CURRENT ASSETS
Debtors 5 (162 )
Cash at bank and in hand 3,922
3,760
Creditors: Amounts Falling Due Within One Year 6 (50,252 )
NET CURRENT ASSETS (LIABILITIES) (46,492 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,174 )
Creditors: Amounts Falling Due After More Than One Year 7 (25,365 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (105 )
NET LIABILITIES (40,644 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (40,645 )
SHAREHOLDERS' FUNDS (40,644)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Munns
Director
22/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andrew Munns Tree Surgery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12734943 . The registered office is 27 Fawkner Way, Stanford In The Vale, Faringdon, SN7 8FF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 33,443 38,313 71,756
Disposals (15,400 ) - (15,400 )
As at 31 July 2023 18,043 38,313 56,356
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 August 2022 9,146 9,517 18,663
Provided during the period 4,543 8,329 12,872
Disposals (6,497 ) - (6,497 )
As at 31 July 2023 7,192 17,846 25,038
Net Book Value
As at 31 July 2023 10,851 20,467 31,318
As at 1 August 2022 24,297 28,796 53,093
5. Debtors
2023
£
Due within one year
Trade debtors (162 )
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 3,850
Bank loans and overdrafts 5,822
Other creditors 32,531
Taxation and social security 8,049
50,252
7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance lease and hire purchase contracts 25,365
8. Obligations Under Finance Leases and Hire Purchase
2023
£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 25,365
9. Share Capital
2023
£
Allotted, Called up and fully paid 1
Page 4