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REGISTERED NUMBER: 06384386 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

WARD ARBORICULTURE LIMITED

WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WARD ARBORICULTURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: D Ward
Mrs C Ward





SECRETARY: D Ward





REGISTERED OFFICE: 67 Newland Street
Witham
Essex
CM8 1AA





REGISTERED NUMBER: 06384386 (England and Wales)





ACCOUNTANTS: Wilson Devenish
67 Newland Street
Witham
Essex
CM8 1AA

WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,036 57,241

CURRENT ASSETS
Debtors 5 47,422 66,932
Prepayments and accrued income 1,683 2,010
Cash at bank 19,907 4,127
69,012 73,069
CREDITORS
Amounts falling due within one year 6 51,070 61,369
NET CURRENT ASSETS 17,942 11,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,978

68,941

CREDITORS
Amounts falling due after more than one
year

7

23,643

35,169
NET ASSETS 47,335 33,772

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 47,135 33,572
SHAREHOLDERS' FUNDS 47,335 33,772

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)

BALANCE SHEET - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





Mrs C Ward - Director


WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Ward Arboriculture 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 109,260 58,394 2,572 170,226
Additions 8,529 6,740 - 15,269
Disposals (6,321 ) - (999 ) (7,320 )
At 31 October 2023 111,468 65,134 1,573 178,175
DEPRECIATION
At 1 November 2022 78,328 32,996 1,661 112,985
Charge for year 9,528 8,035 122 17,685
Eliminated on disposal (4,953 ) - (578 ) (5,531 )
At 31 October 2023 82,903 41,031 1,205 125,139
NET BOOK VALUE
At 31 October 2023 28,565 24,103 368 53,036
At 31 October 2022 30,932 25,398 911 57,241

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2022 57,495 30,494 87,989
Transfer to ownership - (20,499 ) (20,499 )
Reclassification/transfer (14,750 ) - (14,750 )
At 31 October 2023 42,745 9,995 52,740
DEPRECIATION
At 1 November 2022 38,731 11,468 50,199
Charge for year 3,817 1,874 5,691
Transfer to ownership - (8,969 ) (8,969 )
Reclassification/transfer (11,251 ) - (11,251 )
At 31 October 2023 31,297 4,373 35,670
NET BOOK VALUE
At 31 October 2023 11,448 5,622 17,070
At 31 October 2022 18,764 19,026 37,790

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,422 65,932
Other debtors 1,000 1,000
47,422 66,932

WARD ARBORICULTURE LIMITED (REGISTERED NUMBER: 06384386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,200 3,200
Hire purchase contracts 8,327 14,193
Taxation and social security 27,236 25,823
Other creditors 12,307 18,153
51,070 61,369

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 5,333 8,533
Hire purchase contracts 3,747 12,073
Other creditors 14,563 14,563
23,643 35,169