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REGISTERED NUMBER: 04757076 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

VALE TREE SURGEONS LTD

VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


VALE TREE SURGEONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: D Witt
S P Stranger





REGISTERED OFFICE: Stourcroft
Wessex Way
Gillingham
Dorset
SP8 4LX





REGISTERED NUMBER: 04757076 (England and Wales)





ACCOUNTANTS: Andrews and Palmer
Chartered Accountants
32 The Square
Gillingham
Dorset
SP8 4AR

VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 165,080 147,293

CURRENT ASSETS
Debtors 5 52,843 76,995
Cash at bank 23,668 63,581
76,511 140,576
CREDITORS
Amounts falling due within one year 6 113,379 140,157
NET CURRENT (LIABILITIES)/ASSETS (36,868 ) 419
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,212

147,712

CREDITORS
Amounts falling due after more than one
year

7

(46,851

)

(39,444

)

PROVISIONS FOR LIABILITIES (41,270 ) (27,986 )
NET ASSETS 40,091 80,282

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 40,089 80,280
SHAREHOLDERS' FUNDS 40,091 80,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)

BALANCE SHEET - continued
31 MAY 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 13 February 2024 and were signed on its behalf by:




S P Stranger - Director



D Witt - Director


VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Vale Tree Surgeons Ltd 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 net invoiced sales, excluding value added tax. Turnover is recognised in the period in which the service is performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
Basic financial instruments are measured at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Hire purchase and leasing commitments
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.

VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 440,891 138,591 1,487 580,969
Additions 73,437 23,500 733 97,670
Disposals (68,700 ) (17,000 ) - (85,700 )
At 31 May 2023 445,628 145,091 2,220 592,939
DEPRECIATION
At 1 June 2022 349,239 83,126 1,311 433,676
Charge for year 37,511 17,351 372 55,234
Eliminated on disposal (53,613 ) (7,438 ) - (61,051 )
At 31 May 2023 333,137 93,039 1,683 427,859
NET BOOK VALUE
At 31 May 2023 112,491 52,052 537 165,080
At 31 May 2022 91,652 55,465 176 147,293

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 31,287 61,312
Other debtors 21,556 15,683
52,843 76,995

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 14,365 13,690
Hire purchase contracts (see note 8) 6,013 -
Trade creditors 5,224 7,064
Taxation and social security 19,759 47,198
Other creditors 68,018 72,205
113,379 140,157

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 33,333 39,444
Hire purchase contracts (see note 8) 13,518 -
46,851 39,444

VALE TREE SURGEONS LTD (REGISTERED NUMBER: 04757076)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.5.23 31.5.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loan 11,111 19,444

The bank loan is 100% secured by the government under the Bounce Back Loan Scheme.

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.5.23 31.5.22
£    £   
Net obligations repayable:
Within one year 6,013 -
Between one and five years 13,518 -
19,531 -

Non-cancellable operating leases
31.5.23 31.5.22
£    £   
Within one year 20,000 20,000
Between one and five years 28,333 48,333
48,333 68,333

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2

A ordinary shares and B ordinary shares rank equally in all respects.