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Company Registration No. 8415957 (England and Wales)
Earth Doctors Ltd Unaudited accounts for the year ended 31 May 2023
Earth Doctors Ltd Unaudited accounts Contents
Page
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Earth Doctors Ltd Company Information for the year ended 31 May 2023
Directors
Andrew Haddon Gail Lawler Kay Wightman Susan Anne Hayman
Secretary
Gail Lawler
Company Number
8415957 (England and Wales)
Registered Office
Kokopelli House West View Wylam Northumberland NE41 8DT United Kingdom
Accountants
Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT
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Earth Doctors Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
100 
100 
Tangible assets
69,708 
81,381 
69,808 
81,481 
Current assets
Inventories
3,000 
1,500 
Debtors
21,726 
10,398 
Cash at bank and in hand
5,837 
20,009 
30,563 
31,907 
Creditors: amounts falling due within one year
(66,762)
(27,078)
Net current (liabilities)/assets
(36,199)
4,829 
Total assets less current liabilities
33,609 
86,310 
Creditors: amounts falling due after more than one year
(19,525)
(29,608)
Provisions for liabilities
Deferred tax
(13,264)
(15,462)
Net assets
820 
41,240 
Reserves
Profit and loss account
820 
41,240 
Members' funds
820 
41,240 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2024 and were signed on its behalf by
Andrew Haddon Director Company Registration No. 8415957
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Earth Doctors Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Earth Doctors Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 8415957. The registered office is Kokopelli House, West View, Wylam, Northumberland, NE41 8DT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
Reducing balance over term of the lease
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Earth Doctors Ltd Notes to the Accounts for the year ended 31 May 2023
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2022
100 
At 31 May 2023
100 
Amortisation
At 1 June 2022
- 
At 31 May 2023
- 
Net book value
At 31 May 2023
100 
At 31 May 2022
100 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2022
76,291 
21,999 
30,197 
5,096 
133,583 
Additions
15,624 
- 
- 
715 
16,339 
Disposals
(379)
- 
- 
- 
(379)
At 31 May 2023
91,536 
21,999 
30,197 
5,811 
149,543 
Depreciation
At 1 June 2022
39,028 
2,750 
7,564 
2,860 
52,202 
Charge for the year
17,966 
5,500 
2,791 
1,755 
28,012 
On disposals
(379)
- 
- 
- 
(379)
At 31 May 2023
56,615 
8,250 
10,355 
4,615 
79,835 
Net book value
At 31 May 2023
34,921 
13,749 
19,842 
1,196 
69,708 
At 31 May 2022
37,263 
19,249 
22,633 
2,236 
81,381 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,726 
10,398 
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Earth Doctors Ltd Notes to the Accounts for the year ended 31 May 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
29,280 
12,170 
VAT
1,309 
197 
Trade creditors
3,605 
2,316 
Taxes and social security
8,085 
9,774 
Other creditors
849 
4 
Loans from directors
14,462 
2,617 
Accruals
9,167 
- 
Deferred income
5 
- 
66,762 
27,078 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
19,525 
29,608 
9
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
10
Average number of employees
During the year the average number of employees was 17 (2022: 9).
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