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REGISTERED NUMBER: 10102917 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

STRAIGHT UP TREES LTD

STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STRAIGHT UP TREES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: D H Bourne





REGISTERED OFFICE: 2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH





REGISTERED NUMBER: 10102917 (England and Wales)





ACCOUNTANTS: Xeinadin
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH

STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,387 9,399

CURRENT ASSETS
Debtors 5 6,347 11,443
Cash at bank 9,312 7,826
15,659 19,269
CREDITORS
Amounts falling due within one year 6 16,727 17,954
NET CURRENT (LIABILITIES)/ASSETS (1,068 ) 1,315
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,319

10,714

CREDITORS
Amounts falling due after more than one year 7 6,092 10,392
NET ASSETS 227 322

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 125 220
227 322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)

BALANCE SHEET - continued
30 APRIL 2024


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 director and authorised for issue on 14 August 2024 and were signed by:





D H Bourne - Director


STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Straight Up Trees Ltd 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.
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 has not been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with Financial Reporting Standard 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 28,427
Additions 450
At 30 April 2024 28,877
DEPRECIATION
At 1 May 2023 19,028
Charge for year 2,462
At 30 April 2024 21,490
NET BOOK VALUE
At 30 April 2024 7,387
At 30 April 2023 9,399

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,518 8,807
Other debtors 4,829 2,636
6,347 11,443

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,300 4,300
Trade creditors 1,060 284
Taxation and social security 10,702 12,823
Other creditors 665 547
16,727 17,954

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,092 10,392

STRAIGHT UP TREES LTD (REGISTERED NUMBER: 10102917)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
D H Bourne
Balance outstanding at start of year 1,393 5,982
Amounts advanced 53,002 41,310
Amounts repaid (53,463 ) (45,899 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 932 1,393

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £18,000 (2023 - £24,000) were paid to the director .

10. ULTIMATE CONTROLLING PARTY

The controlling party is D H Bourne.

by virtue of shareholding.