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REGISTERED NUMBER: 04789519 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

THE ALPHABET TREE LIMITED

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

BALANCE SHEET
30 JUNE 2023

30/6/23 30/6/22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 83,220 48,839

CURRENT ASSETS
Debtors 5 42,947 46,649
Cash at bank and in hand 111,559 102,085
154,506 148,734
CREDITORS
Amounts falling due within one year 6 84,501 125,783
NET CURRENT ASSETS 70,005 22,951
TOTAL ASSETS LESS CURRENT
LIABILITIES

153,225

71,790

CREDITORS
Amounts falling due after more than one year 7 (52,210 ) (29,613 )

PROVISIONS FOR LIABILITIES (9,041 ) (9,041 )
NET ASSETS 91,974 33,136

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 91,872 33,034
SHAREHOLDERS' FUNDS 91,974 33,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

BALANCE SHEET - continued
30 JUNE 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 28 February 2024 and were signed by:





Mrs L S Lloyd - Director


THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

The Alphabet Tree Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04789519

Registered office: 13-14 Gelliwastad Road
Pontypridd
Mid Glamorgan
CF37 2BW

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.

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Therefore the financial statements have been prepared on a going concern basis.

Turnover
Turnover represents the child care services provided to its customers, 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.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost, 15% on reducing balance and 10% on cost

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.

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.

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2022 - 26 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 1,363 210,458 211,821
Additions - 57,572 57,572
Disposals - (38,305 ) (38,305 )
At 30 June 2023 1,363 229,725 231,088
DEPRECIATION
At 1 July 2022 - 162,982 162,982
Charge for year - 10,664 10,664
Eliminated on disposal - (25,778 ) (25,778 )
At 30 June 2023 - 147,868 147,868
NET BOOK VALUE
At 30 June 2023 1,363 81,857 83,220
At 30 June 2022 1,363 47,476 48,839

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2022 38,305
Additions 52,922
Disposals (38,305 )
At 30 June 2023 52,922
DEPRECIATION
At 1 July 2022 17,744
Charge for year 5,502
Eliminated on disposal (21,041 )
At 30 June 2023 2,205
NET BOOK VALUE
At 30 June 2023 50,717
At 30 June 2022 20,561

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Trade debtors 26,955 39,984
Other debtors 15,992 6,665
42,947 46,649

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Bank loans and overdrafts 10,800 11,220
Hire purchase contracts 2,103 22,378
Trade creditors 1,397 5,230
Taxation and social security 26,713 42,466
Other creditors 43,488 44,489
84,501 125,783

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/6/23 30/6/22
£    £   
Bank loans 20,033 29,613
Hire purchase contracts 32,177 -
52,210 29,613

8. SECURED DEBTS

The following secured debts are included within creditors:

30/6/23 30/6/22
£    £   
Hire purchase contracts 34,280 22,378

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

9. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 30/6/2023 30/6/2022
value: £ £
100 Ordinary shares £1 100 100
1 Ordinary D shares £1 1 1
1 Ordinary E shares £1 1 1
102 102