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REGISTERED NUMBER: 04318049 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Fletchers (Trees) Limited

Fletchers (Trees) Limited (Registered number: 04318049)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fletchers (Trees) Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: M Eliasson
L A Fletcher
A J Fletcher
R J Smith
G R Smith





REGISTERED OFFICE: Unit 2 Hillside Farm, Hillside Lane
Great Amwell
Ware
Hertfordshire
SG12 9SH





REGISTERED NUMBER: 04318049 (England and Wales)





ACCOUNTANTS: Shield Accountancy Services Ltd
1st Floor Princess Mary House
4 Bluecoats Avenue
Hertford
Hertfordshire
SG14 1PB

Fletchers (Trees) Limited (Registered number: 04318049)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 59,369 77,246
59,369 77,246

CURRENT ASSETS
Stocks - 13,155
Debtors 6 357,518 345,492
Cash at bank 258,549 181,684
616,067 540,331
CREDITORS
Amounts falling due within one year 7 191,114 248,912
NET CURRENT ASSETS 424,953 291,419
TOTAL ASSETS LESS CURRENT
LIABILITIES

484,322

368,665

CREDITORS
Amounts falling due after more than
one year

8

48,820

66,117
NET ASSETS 435,502 302,548

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 425,502 292,548
435,502 302,548

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 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.

Fletchers (Trees) Limited (Registered number: 04318049)

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 Board of Directors and authorised for issue on 15 March 2024 and were signed on its behalf by:




A J Fletcher - Director



M Eliasson - Director


Fletchers (Trees) Limited (Registered number: 04318049)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Fletchers (Trees) Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - Motor Vehicle - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Fletchers (Trees) Limited (Registered number: 04318049)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 5 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 140,000
AMORTISATION
At 1 July 2022
and 30 June 2023 140,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

Fletchers (Trees) Limited (Registered number: 04318049)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 323,109
DEPRECIATION
At 1 July 2022 245,698
Charge for year 18,042
At 30 June 2023 263,740
NET BOOK VALUE
At 30 June 2023 59,369
At 30 June 2022 77,411

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 231,790 119,538
Other debtors 125,728 225,954
357,518 345,492

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts - 14,545
Hire purchase contracts - 1,658
Trade creditors 110,492 63,946
Taxation and social security 62,622 133,462
Other creditors 18,000 35,301
191,114 248,912

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 27,816 32,391
Hire purchase contracts 21,004 33,726
48,820 66,117

Fletchers (Trees) Limited (Registered number: 04318049)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.6.23 30.6.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 27,816 -