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REGISTERED NUMBER: 07575867 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

PLANTSCAPE TREE SERVICES LTD

PLANTSCAPE TREE SERVICES LTD (REGISTERED NUMBER: 07575867)

ABRIDGED BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 404,656 306,816

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 122,094 71,785
Cash at bank and in hand 128,871 299,073
254,965 374,858
CREDITORS
Amounts falling due within one year 137,176 303,163
NET CURRENT ASSETS 117,789 71,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

522,445

378,511

CREDITORS
Amounts falling due after more than one
year

(37,266

)

(32,905

)

PROVISIONS FOR LIABILITIES (98,973 ) (74,148 )
NET ASSETS 386,206 271,458

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 386,106 271,358
SHAREHOLDERS' FUNDS 386,206 271,458

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PLANTSCAPE TREE SERVICES LTD (REGISTERED NUMBER: 07575867)

ABRIDGED BALANCE SHEET - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 August 2024 and were signed by:





RD Ellingham - Director


PLANTSCAPE TREE SERVICES LTD (REGISTERED NUMBER: 07575867)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Plantscape Tree Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is Church Nursery, Rectory Road, East Carleton, Norfolk, NR14 8HT.

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 represents the value of goods and services invoiced during the year, net of value added tax.

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.
Tenants capital outlay - 10% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are stated at the lower of cost and net realisable value after making due allowances for obsolete and slow moving stock on basis consistent with previous years.

Cost comprises all costs incurred in bringing each product to its present location and condition. Net realisable value is based on estimated selling price less further costs expected to be incurred to completion and disposal.

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.


PLANTSCAPE TREE SERVICES LTD (REGISTERED NUMBER: 07575867)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Basis of trading
Some purchases of goods by the company are made on the terms that legal ownership shall not pass until payment. The financial statements have been drawn up on the basis that such ownership will be established in the normal course of trading.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

PLANTSCAPE TREE SERVICES LTD (REGISTERED NUMBER: 07575867)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 721,079
Additions 232,729
Disposals (10,950 )
At 31 March 2024 942,858
DEPRECIATION
At 1 April 2023 414,263
Charge for year 133,427
Eliminated on disposal (9,488 )
At 31 March 2024 538,202
NET BOOK VALUE
At 31 March 2024 404,656
At 31 March 2023 306,816

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 April 2023 94,226
Additions 42,225
Transfer to ownership (27,330 )
At 31 March 2024 109,121
DEPRECIATION
At 1 April 2023 62,811
Charge for year 15,848
Transfer to ownership (17,082 )
At 31 March 2024 61,577
NET BOOK VALUE
At 31 March 2024 47,544
At 31 March 2023 31,415