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REGISTERED NUMBER: 09366098 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

AT2 Tree Surgery Limited

AT2 Tree Surgery Limited (Registered number: 09366098)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AT2 Tree Surgery Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr A B Cuthill





SECRETARY: Mrs H M Cuthill





REGISTERED OFFICE: Hine House
25 Regent Street
Nottingham
NG1 5BS





REGISTERED NUMBER: 09366098 (England and Wales)





ACCOUNTANTS: Mellor Oxland LLP
Chartered Accountants
Hine House
25 Regent Street
Nottingham
NG1 5BS

AT2 Tree Surgery Limited (Registered number: 09366098)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 183 274
Investment property 5 216,950 216,950
217,133 217,224

CURRENT ASSETS
Debtors 6 7,250 3,466
Cash at bank 79,852 67,358
87,102 70,824
CREDITORS
Amounts falling due within one year 7 240,021 241,196
NET CURRENT LIABILITIES (152,919 ) (170,372 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,214

46,852

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 64,164 46,802
SHAREHOLDERS' FUNDS 64,214 46,852

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AT2 Tree Surgery Limited (Registered number: 09366098)

Balance Sheet - continued
31 December 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 29 March 2024 and were signed by:





Mr A B Cuthill - Director


AT2 Tree Surgery Limited (Registered number: 09366098)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

AT2 Tree Surgery 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.

The Covid-19 pandemic has not had any significant impact on the company's trade or ability to continue as a going concern.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is 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.


AT2 Tree Surgery Limited (Registered number: 09366098)

Notes to the Financial Statements - continued
for the Year Ended 31 December 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 365
DEPRECIATION
At 1 January 2023 91
Charge for year 91
At 31 December 2023 182
NET BOOK VALUE
At 31 December 2023 183
At 31 December 2022 274

AT2 Tree Surgery Limited (Registered number: 09366098)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 216,950
NET BOOK VALUE
At 31 December 2023 216,950
At 31 December 2022 216,950

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,250 3,466

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 5,501 1,860
Other creditors 234,520 239,336
240,021 241,196

8. RELATED PARTY DISCLOSURES

Other creditors includes loans made to the company by the Director totalling £67,889 (2022:£71,793) and a loan to the company by their spouse totalling £166,631 (2022:£166,775) The loans are being charged a commercial rate of interest and are repayable on demand.