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REGISTERED NUMBER: SC351860 (Scotland)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

AYRSHIRE TREE SURGEONS LIMITED

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AYRSHIRE TREE SURGEONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: C E G Calvey
S A Leith





SECRETARY: S A Leith





REGISTERED OFFICE: North Hourat
Largs Rd
Kilbirnie
KA25 7LJ





REGISTERED NUMBER: SC351860 (Scotland)





ACCOUNTANTS: Robert J Hart & Company
Chartered Accountants
Arran House
15D Skye Road
Prestwick
Ayrshire
KA9 2TA

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,031,817 815,856

CURRENT ASSETS
Debtors 5 381,579 320,164
Cash at bank and in hand 227,925 69,810
609,504 389,974
CREDITORS
Amounts falling due within one year 6 458,433 389,536
NET CURRENT ASSETS 151,071 438
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,182,888

816,294

CREDITORS
Amounts falling due after more than one
year

7

(504,922

)

(418,773

)

PROVISIONS FOR LIABILITIES 10 (185,779 ) (65,923 )
NET ASSETS 492,187 331,598

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 492,087 331,498
492,187 331,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

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

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

BALANCE SHEET - continued
30 NOVEMBER 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 30 August 2024 and were signed on its behalf by:





S A Leith - Director


AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

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

1. STATUTORY INFORMATION

Ayrshire Tree Surgeons Limited is a private company, limited by shares , registered in Scotland. 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 - 20% on reducing balance and 10% on cost

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.

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 28 (2022 - 28 ) .

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

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

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 December 2022 163,489 320,109 706,808 1,190,406
Additions - 123,063 333,845 456,908
Disposals - (58,150 ) - (58,150 )
At 30 November 2023 163,489 385,022 1,040,653 1,589,164
DEPRECIATION
At 1 December 2022 18,959 124,360 231,231 374,550
Charge for year 16,348 56,878 133,301 206,527
Eliminated on disposal - (23,730 ) - (23,730 )
At 30 November 2023 35,307 157,508 364,532 557,347
NET BOOK VALUE
At 30 November 2023 128,182 227,514 676,121 1,031,817
At 30 November 2022 144,530 195,749 475,577 815,856

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Cost £1,035,326 (2022 £658,521),Depreciation to date £281,796 2022 £144,908) NBV £753,530 (2022 £513,613)

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 301,572 269,620
Other debtors 80,007 50,544
381,579 320,164

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 41,667 41,666
Hire purchase contracts (see note 8) 183,847 120,885
Trade creditors 75,742 88,883
Taxation and social security 89,122 59,732
Other creditors 68,055 78,370
458,433 389,536

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 104,167 145,834
Hire purchase contracts (see note 8) 400,755 272,939
504,922 418,773

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

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

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.11.23 30.11.22
£    £   
Net obligations repayable:
Within one year 183,847 120,885
Between one and five years 400,755 272,939
584,602 393,824

Non-cancellable operating leases
30.11.23 30.11.22
£    £   
Within one year 9,200 9,200
Between one and five years 36,800 36,800
In more than five years 26,067 35,267
72,067 81,267

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 145,834 187,500
Hire purchase contracts 584,602 393,824
730,436 581,324

Hire purchase contracts are secured over the related assets financed.
Bank loans are secured by a floating charge over the assets of the company.

10. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax 185,779 65,923

Deferred
tax
£   
Balance at 1 December 2022 65,923
Provided during year 119,856
Balance at 30 November 2023 185,779

AYRSHIRE TREE SURGEONS LIMITED (REGISTERED NUMBER: SC351860)

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

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 November 2023 and the period ended 30 November 2022:

30.11.23 30.11.22
£    £   
C E G Calvey
Balance outstanding at start of year - -
Amounts advanced 6,973 -
Amounts repaid (6,973 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

S A Leith
Balance outstanding at start of year 978 -
Amounts advanced 29,790 15,978
Amounts repaid (978 ) (15,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,790 978

Interest is charged at the rate of 2.25% on the monthly outstanding balance.