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Company Registration No. 12131102 (England and Wales)
EVOLUTION TREE SURGERY AND GROUND CARE LTD Unaudited accounts for the year ended 31 July 2023
EVOLUTION TREE SURGERY AND GROUND CARE LTD Unaudited accounts Contents
Page
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EVOLUTION TREE SURGERY AND GROUND CARE LTD Company Information for the year ended 31 July 2023
Director
BEN ARRON THOMAS WATKINS
Company Number
12131102 (England and Wales)
Registered Office
62 BARTHOLOMEW STREET NEWBURY RG14 7BE ENGLAND
Accountants
ASPIRE ACCOUNTANTS AND ADVISORS LIMITED 62 BARTHOLOMEW STREET NEWBURY NEWBURY BERKSHIRE RG14 7BE
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EVOLUTION TREE SURGERY AND GROUND CARE LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,200 
8,400 
Tangible assets
41,571 
19,180 
48,771 
27,580 
Current assets
Debtors
660 
- 
Cash at bank and in hand
413 
2,456 
1,073 
2,456 
Creditors: amounts falling due within one year
(44,013)
(23,909)
Net current liabilities
(42,940)
(21,453)
Total assets less current liabilities
5,831 
6,127 
Creditors: amounts falling due after more than one year
(33,333)
(33,333)
Provisions for liabilities
Deferred tax
(11,777)
(10,305)
Net liabilities
(39,279)
(37,511)
Capital and reserves
Called up share capital
110 
110 
Profit and loss account
(39,389)
(37,621)
Shareholders' funds
(39,279)
(37,511)
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 March 2024 and were signed on its behalf by
BEN ARRON THOMAS WATKINS Director Company Registration No. 12131102
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EVOLUTION TREE SURGERY AND GROUND CARE LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
EVOLUTION TREE SURGERY AND GROUND CARE LTD is a private company, limited by shares, registered in England and Wales, registration number 12131102. The registered office is 62 BARTHOLOMEW STREET, NEWBURY, RG14 7BE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Straight line basis over ten years
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line basis over five years
Motor vehicles
Straight line basis over three years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
12,000 
At 31 July 2023
12,000 
Amortisation
At 1 August 2022
3,600 
Charge for the year
1,200 
At 31 July 2023
4,800 
Net book value
At 31 July 2023
7,200 
At 31 July 2022
8,400 
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EVOLUTION TREE SURGERY AND GROUND CARE LTD Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
38,738 
16,866 
55,604 
Additions
39,759 
5,930 
45,689 
At 31 July 2023
78,497 
22,796 
101,293 
Depreciation
At 1 August 2022
25,180 
11,244 
36,424 
Charge for the year
15,700 
7,598 
23,298 
At 31 July 2023
40,880 
18,842 
59,722 
Net book value
At 31 July 2023
37,617 
3,954 
41,571 
At 31 July 2022
13,558 
5,622 
19,180 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
660 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
12,534 
15,788 
VAT
(5,648)
(7,246)
Trade creditors
17,275 
771 
Taxes and social security
356 
356 
Loans from directors
18,386 
13,160 
Accruals
1,110 
1,080 
44,013 
23,909 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
33,333 
33,333 
9
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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