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Registered number: 12952707
Lewis Tree Surgery York Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
The Accounting Room Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12952707
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 157,500 180,000
Tangible Assets 5 96,618 97,855
254,118 277,855
CURRENT ASSETS
Debtors 6 14,640 13,188
Cash at bank and in hand 30,013 78,143
44,653 91,331
Creditors: Amounts Falling Due Within One Year 7 (207,329 ) (216,234 )
NET CURRENT ASSETS (LIABILITIES) (162,676 ) (124,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES 91,442 152,952
Creditors: Amounts Falling Due After More Than One Year 8 (64,742 ) (83,093 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,000 ) (18,000 )
NET ASSETS 2,700 51,859
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 2,600 51,759
SHAREHOLDERS' FUNDS 2,700 51,859
Page 1
Page 2
For the year ending 31 October 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Claire Young
Director
12/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lewis Tree Surgery York Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12952707 . The registered office is 3 West End Close, Strensall, York, North Yorkshire, YO32 5UJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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 statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 225,000
As at 31 October 2023 225,000
Amortisation
As at 1 November 2022 45,000
Provided during the period 22,500
As at 31 October 2023 67,500
Net Book Value
As at 31 October 2023 157,500
As at 1 November 2022 180,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 102,794 52,500 589 863 156,746
Additions 33,199 2,800 - 2,343 38,342
Disposals (18,000 ) - - - (18,000 )
As at 31 October 2023 117,993 55,300 589 3,206 177,088
Depreciation
As at 1 November 2022 37,394 21,326 49 122 58,891
Provided during the period 20,611 8,085 135 623 29,454
Disposals (7,875 ) - - - (7,875 )
As at 31 October 2023 50,130 29,411 184 745 80,470
Net Book Value
As at 31 October 2023 67,863 25,889 405 2,461 96,618
As at 1 November 2022 65,400 31,174 540 741 97,855
Page 4
Page 5
The net carrying value of tangible fixed assets includes £21,938 (2022 - £nil) in respect of assets held under finance leases or hire purchase contracts.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,640 12,937
Other debtors - 251
14,640 13,188
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,314 -
Trade creditors 8,751 6,674
Bank loans and overdrafts 32,121 27,947
Other creditors 128,060 150,054
Taxation and social security 34,083 31,559
207,329 216,234
Included within bank loans and overdrafts is £34,095 (2022 - £27,947), guaranteed by the UK government.
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,843 -
Bank loans 48,899 83,093
64,742 83,093
Included within bank loans is £49,184 (2022 - £83,083), guaranteed by the UK government.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 5,977 5,357
Later than one year and not later than five years 10,460 14,733
16,437 20,090
Page 5