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REGISTERED NUMBER: 02850930 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 3

Notes to the Financial Statements 4


THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: R A Bartlett
G S Daniels
J Ingram
C J Donnelly
R P Trippett





SECRETARY: Oakwood Corporate Secretary Limited





REGISTERED OFFICE: 3rd Floor
1 Ashley Road
Altincham
Cheshire
WA14 2DT





BUSINESS ADDRESS: Coursers Farm
Coursers Road
Colney Heath
Hertfordshire
AL4 0PD





REGISTERED NUMBER: 02850930 (England and Wales)






THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







AUDITORS: GBJ LLP
Statutory Auditor
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,398,459 1,189,529

CURRENT ASSETS
Stocks 5 59,774 62,993
Debtors 6 1,932,761 1,577,793
Cash at bank and in hand 887,563 1,057,158
2,880,098 2,697,944
CREDITORS
Amounts falling due within one year 7 1,478,641 1,238,887
NET CURRENT ASSETS 1,401,457 1,459,057
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,799,916

2,648,586

CREDITORS
Amounts falling due after more than one
year

8

3,172,913

2,822,913
NET LIABILITIES (372,997 ) (174,327 )

CAPITAL AND RESERVES
Called up share capital 9 3,500,000 3,500,000
Retained earnings 10 (3,872,997 ) (3,674,327 )
SHAREHOLDERS' FUNDS (372,997 ) (174,327 )

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 29 April 2024 and were signed on its behalf by:





C J Donnelly - Director


THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

The F. A. Bartlett Tree Expert Company 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 and revenue recognition
Turnover represents amounts receivable for the sale of services, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as and when the company satisfies a performance obligation and the significant risks and rewards of ownership have been transferred to the customer.

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

Short leasehold property Over life of lease
Plant and machinery Seven years straight line
Office equipment Five and ten years straight line
Motor vehiclesThree years straight line

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the average cost method (AVCO).

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit and 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.

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis as the parent company has confirmed it will continue to support The F. A. Bartlett Tree Expert Company Limited in order that it can meet its liabilities as they fall due and continue to trade in the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 125 (2022 - 123 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 October 2022 16,919 3,806,834 3,823,753
Additions - 593,227 593,227
Disposals - (197,093 ) (197,093 )
At 30 September 2023 16,919 4,202,968 4,219,887
DEPRECIATION
At 1 October 2022 9,728 2,624,496 2,634,224
Charge for year 1,692 382,059 383,751
Eliminated on disposal - (196,547 ) (196,547 )
At 30 September 2023 11,420 2,810,008 2,821,428
NET BOOK VALUE
At 30 September 2023 5,499 1,392,960 1,398,459
At 30 September 2022 7,191 1,182,338 1,189,529

5. STOCKS
2023 2022
£ £
Stocks 59,564 61,068
Work-in-progress 210 1,925
59,774 62,993

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 1,206,062 1,095,897
Amounts owed by group undertakings 218,384 348,891
Other debtors 508,315 133,005
1,932,761 1,577,793

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 178,536 120,574
Amounts owed to group undertakings 480,845 351,880
Taxation and social security 396,251 316,419
Other creditors 423,009 450,014
1,478,641 1,238,887

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Amounts owed to group undertakings 3,172,913 2,822,913

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
3,500,000 Ordinary shares £1 3,500,000 3,500,000

10. RESERVES
Retained
earnings
£

At 1 October 2022 (3,674,327 )
Deficit for the year (198,670 )
At 30 September 2023 (3,872,997 )

THE F. A. BARTLETT TREE EXPERT COMPANY
LIMITED (REGISTERED NUMBER: 02850930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Hillier (Senior Statutory Auditor)
for and on behalf of GBJ LLP

12. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £759,730 (2022: £551,958) not included in the balance sheet.

13. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

14. ULTIMATE CONTROLLING PARTY

The controlling party is The F A Bartlett Tree Expert Company, incorporated in the USA.

The ultimate controlling party is The F A Bartlett Testamentary Trust and its life tenants.

The parent company address is 1290 E. Main Street, PO Box 3067, Stamford, Connecticut. The F A Bartlett Tree Expert Company does not prepare financial statements that are available to the public.