RMT Tree Consultancy Limited Filleted Accounts Cover
RMT Tree Consultancy Limited
Company No. 10362103
Information for Filing with The Registrar
30 September 2023
RMT Tree Consultancy Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the year under review was Management consultancy activities other than financial management.
Director
The Director who served at any time during the year was as follows:
R.M. Toll
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R.M. Toll
Director
01 March 2024
RMT Tree Consultancy Limited Balance Sheet Registrar
at
30 September 2023
Company No.
10362103
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
2,2033,186
2,2033,186
Current assets
Debtors
5
2,7384,638
Cash at bank and in hand
55,71053,074
58,44857,712
Creditors: Amount falling due within one year
6
(14,895)
(5,662)
Net current assets
43,55352,050
Total assets less current liabilities
45,75655,236
Net assets
45,75655,236
Capital and reserves
Called up share capital
11
Profit and loss account
7
45,75555,235
Total equity
45,75655,236
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 01 March 2024
And signed on its behalf by:
R.M. Toll
Director
01 March 2024
RMT Tree Consultancy Limited Notes to the Accounts Registrar
for the year ended 30 September 2023
1
General information
Its registered number is: 10362103
Its registered office is:
36 Chetwode Place
Aldershot
GU12 4BS
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
33.33% Straight Line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 October 2022
6,5346,534
Additions
1,3001,300
At 30 September 2023
7,8347,834
Depreciation
At 1 October 2022
3,3483,348
Charge for the year
2,2832,283
At 30 September 2023
5,6315,631
Net book values
At 30 September 2023
2,2032,203
At 30 September 2022
3,1863,186
5
Debtors
2023
2022
£
£
Trade debtors
1,5004,638
Prepayments and accrued income
1,238-
2,7384,638
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Corporation tax
7,48511,107
Other taxes and social security
7,409-
Loans from directors
-
(6,566)
Accruals and deferred income
11,121
14,8955,662
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
40,202
21,000
40,202
21,000
Dividends by type:
Equity dividends
40,20221,000
40,202
21,000
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