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REGISTERED NUMBER: 08702911 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Oak Tree Landscapes Limited

Oak Tree Landscapes Limited (Registered number: 08702911)






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




Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 4

Notes to the Financial Statements 5


Oak Tree Landscapes Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: R R Jones
C R G Nicholson





REGISTERED OFFICE: Bennett House
The Dean
Alresford
Hampshire
SO24 9BH





REGISTERED NUMBER: 08702911 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
Bennett House
The Dean
Alresford
Hampshire
SO24 9BH

Oak Tree Landscapes Limited (Registered number: 08702911)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 42,887 36,180

CURRENT ASSETS
Debtors 5 69,677 62,737
Cash at bank 29,717 42,332
99,394 105,069
CREDITORS
Amounts falling due within one year 6 102,214 108,149
NET CURRENT LIABILITIES (2,820 ) (3,080 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,067

33,100

CREDITORS
Amounts falling due after more than one
year

7

(32,136

)

(26,992

)

PROVISIONS FOR LIABILITIES 8 (7,585 ) (5,930 )
NET ASSETS 346 178

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 244 76
SHAREHOLDERS' FUNDS 346 178

Oak Tree Landscapes Limited (Registered number: 08702911)

Balance Sheet - continued
30 September 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 8 April 2024 and were signed on its behalf by:





R R Jones - Director


Oak Tree Landscapes Limited (Registered number: 08702911)

Statement of Changes in Equity
for the Year Ended 30 September 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2021 102 445 547

Changes in equity
Profit for the year - 18,146 18,146
Total comprehensive income - 18,146 18,146
Dividends - (18,515 ) (18,515 )
Balance at 30 September 2022 102 76 178

Changes in equity
Profit for the year - 23,338 23,338
Total comprehensive income - 23,338 23,338
Dividends - (23,170 ) (23,170 )
Balance at 30 September 2023 102 244 346

Oak Tree Landscapes Limited (Registered number: 08702911)

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

1. STATUTORY INFORMATION

Oak Tree Landscapes 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.

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% reducing balance basis
Motor vehicles - 25% reducing balance basis
Computer equipment - 50% 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.

Hire purchase commitments
Assets held under hire purchase agreements are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum hire purchase payments. The related liability is included in the balance sheet as a hire purchase obligation. Hire purchase payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Oak Tree Landscapes Limited (Registered number: 08702911)

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

2. ACCOUNTING POLICIES - continued

Revenue recognition
Debtors includes amounts recoverable on service contracts. Where the outcome of a transaction can be estimated reliably, revenue is recognised by reference to the stage of completion of the transaction at the balance sheet date (in accordance with FRS 102 paragraph 23.14).

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 92,701 18,800 8,272 119,773
Additions 24,137 - - 24,137
Disposals (14,759 ) - - (14,759 )
At 30 September 2023 102,079 18,800 8,272 129,151
DEPRECIATION
At 1 October 2022 64,969 12,582 6,042 83,593
Charge for year 12,970 1,555 1,797 16,322
Eliminated on disposal (13,651 ) - - (13,651 )
At 30 September 2023 64,288 14,137 7,839 86,264
NET BOOK VALUE
At 30 September 2023 37,791 4,663 433 42,887
At 30 September 2022 27,732 6,218 2,230 36,180


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 45,891 48,011
Other debtors - 3,052
Directors' current accounts 19,550 11,674
Prepayments 4,236 -
69,677 62,737

Oak Tree Landscapes Limited (Registered number: 08702911)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
BBLS (Bounce Back Loan Scheme) 7,000 7,000
Hire purchase contracts 6,851 7,435
Trade creditors 18,891 11,304
Corporation tax 3,124 4,702
Social security and other taxes 11,238 12,440
VAT 29,547 36,777
Other creditors 24,463 27,441
Accrued expenses 1,100 1,050
102,214 108,149

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
BBLS (Bounce Back Loan Scheme) 17,500 24,500
Hire purchase contracts 14,636 2,492
32,136 26,992

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 7,585 5,930

Deferred
tax
£   
Balance at 1 October 2022 5,930
Accelerated capital allowances 1,655
Balance at 30 September 2023 7,585

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
1 Ordinary 'A' £1 1 1
1 Ordinary 'B' £1 1 1
102 102

The Ordinary shares, Ordinary 'A' shares and Ordinary 'B' shares rank pari passu in all respects except that dividends may be paid to the holders of one class of shares to the exclusion of the other at the director's discretion.

Oak Tree Landscapes Limited (Registered number: 08702911)

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

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £23,170 (2022 - £18,515) were paid to the directors .

Mr R R Jones
Director

2023 2022
£ £
Amount due from related party at balance sheet date:
Mr R R Jones - director 19,550 11,674