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Company Registration No. 11166362 (England and Wales)
BLUE CEDAR TREE SURGEONS LTD Unaudited accounts for the year ended 31 March 2024
BLUE CEDAR TREE SURGEONS LTD Unaudited accounts Contents
Page
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BLUE CEDAR TREE SURGEONS LTD Company Information for the year ended 31 March 2024
Directors
E Hackman B Hackman
Company Number
11166362 (England and Wales)
Registered Office
15 GOODHEW CLOSE YAPTON ARUNDEL WEST SUSSEX BN18 0JA UNITED KINGDOM
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BLUE CEDAR TREE SURGEONS LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,217 
5,317 
Tangible assets
43,876 
55,160 
48,093 
60,477 
Current assets
Debtors
54,342 
49,321 
Cash at bank and in hand
20,588 
20,899 
74,930 
70,220 
Creditors: amounts falling due within one year
(99,565)
(92,729)
Net current liabilities
(24,635)
(22,509)
Total assets less current liabilities
23,458 
37,968 
Creditors: amounts falling due after more than one year
(15,089)
(21,901)
Provisions for liabilities
Deferred tax
(8,336)
(10,480)
Net assets
33 
5,587 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
32 
5,586 
Shareholders' funds
33 
5,587 
For the year ending 31 March 2024 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 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 of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by
B Hackman Director Company Registration No. 11166362
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BLUE CEDAR TREE SURGEONS LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BLUE CEDAR TREE SURGEONS LTD is a private company, limited by shares, registered in England and Wales, registration number 11166362. The registered office is 15 GOODHEW CLOSE, YAPTON, ARUNDEL, WEST SUSSEX, BN18 0JA, UNITED KINGDOM.
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.
Revenue
Revenue, described as turnover is the value of services, net of VAT and discounts, provided to customers during the year.
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
20.0% per annum straight line
Motor vehicles
20.0% per annum straight line
Goodwill
Goodwill is amortised on a straight line basis over its estimated useful economic life of 10 years.
Leasing and Hire Purchase Contracts
Where assets are financed by leasing agreements that give rights approximating to ownership (finance leases) the assets are treated as if they had been purchased outright. The amount capitalised is the fair value of the asset concerned. The corresponding liability to the leasing company is included as an obligation under finance leases. Depreciation is charged to the profit and loss account over the shorter of the lease term and their useful lives. Leasing payments are treated as consisting of capital and interest elements, and interest is charged to the profit and loss account on a straight line basis.
Deferred taxation
Deferred tax has been provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
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BLUE CEDAR TREE SURGEONS LTD Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
11,000 
At 31 March 2024
11,000 
Amortisation
At 1 April 2023
5,683 
Charge for the year
1,100 
At 31 March 2024
6,783 
Net book value
At 31 March 2024
4,217 
At 31 March 2023
5,317 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
58,620 
31,499 
90,119 
Additions
3,871 
2,000 
5,871 
At 31 March 2024
62,491 
33,499 
95,990 
Depreciation
At 1 April 2023
22,342 
12,617 
34,959 
Charge for the year
12,056 
5,099 
17,155 
At 31 March 2024
34,398 
17,716 
52,114 
Net book value
At 31 March 2024
28,093 
15,783 
43,876 
At 31 March 2023
36,278 
18,882 
55,160 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,342 
37,988 
Other debtors
- 
11,333 
54,342 
49,321 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,000 
7,000 
Trade creditors
9,141 
8,498 
Taxes and social security
12,977 
4,784 
Other creditors
7,366 
2,844 
Loans from directors
63,081 
69,603 
99,565 
92,729 
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BLUE CEDAR TREE SURGEONS LTD Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
15,089 
21,901 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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