Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09611918 Mr P Heaton-Wright Mrs M Heaton-Wright Mr P Bradshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09611918 2023-05-31 09611918 2024-05-31 09611918 2023-06-01 2024-05-31 09611918 frs-core:CurrentFinancialInstruments 2024-05-31 09611918 frs-core:ComputerEquipment 2024-05-31 09611918 frs-core:ComputerEquipment 2023-06-01 2024-05-31 09611918 frs-core:ComputerEquipment 2023-05-31 09611918 frs-core:MotorVehicles 2024-05-31 09611918 frs-core:MotorVehicles 2023-06-01 2024-05-31 09611918 frs-core:MotorVehicles 2023-05-31 09611918 frs-core:PlantMachinery 2024-05-31 09611918 frs-core:PlantMachinery 2023-06-01 2024-05-31 09611918 frs-core:PlantMachinery 2023-05-31 09611918 frs-core:ShareCapital 2024-05-31 09611918 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09611918 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09611918 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09611918 frs-bus:SmallEntities 2023-06-01 2024-05-31 09611918 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09611918 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09611918 frs-bus:Director1 2023-06-01 2024-05-31 09611918 frs-bus:Director2 2023-06-01 2024-05-31 09611918 frs-bus:Director3 2023-06-01 2024-05-31 09611918 frs-countries:EnglandWales 2023-06-01 2024-05-31 09611918 2022-05-31 09611918 2023-05-31 09611918 2022-06-01 2023-05-31 09611918 frs-core:CurrentFinancialInstruments 2023-05-31 09611918 frs-core:ShareCapital 2023-05-31 09611918 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09611918
H-W Tree Surgeons Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Genio Accountants
33a Portsmouth Road
Southampton
Hampshire
SO19 9BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09611918
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,132 75,455
90,132 75,455
CURRENT ASSETS
Debtors 5 63,716 87,658
Cash at bank and in hand 118,355 108,627
182,071 196,285
Creditors: Amounts Falling Due Within One Year 6 (102,649 ) (133,043 )
NET CURRENT ASSETS (LIABILITIES) 79,422 63,242
TOTAL ASSETS LESS CURRENT LIABILITIES 169,554 138,697
NET ASSETS 169,554 138,697
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 168,554 137,697
SHAREHOLDERS' FUNDS 169,554 138,697
Page 1
Page 2
For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs M Heaton-Wright
Director
12th September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H-W Tree Surgeons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09611918 . The registered office is 7 Oakgrove Road, Bishopstoke, Eastleigh, Hampshire, SO50 6LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 65,801 58,969 1,372 126,142
Additions 32,241 34,100 457 66,798
As at 31 May 2024 98,042 93,069 1,829 192,940
Depreciation
As at 1 June 2023 29,739 19,581 1,367 50,687
Provided during the period 24,510 27,454 157 52,121
As at 31 May 2024 54,249 47,035 1,524 102,808
Net Book Value
As at 31 May 2024 43,793 46,034 305 90,132
As at 1 June 2023 36,062 39,388 5 75,455
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 61,776 87,058
Other taxes and social security 1,940 600
63,716 87,658
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 330 -
Corporation tax 41,361 44,921
VAT 39,277 40,203
Directors' loan accounts 21,681 47,919
102,649 133,043
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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