1 January 2023 false No description of principal activity Taxfiler 2024.5 SC340995business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC3409952022-12-31 SC3409952023-01-012023-12-31 SC340995business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC340995business:FilletedAccounts2023-01-012023-12-31 SC3409952023-12-31 SC340995business:Director12023-01-012023-12-31 SC340995business:RegisteredOffice2023-01-012023-12-31 SC3409952022-12-31 SC340995core:WithinOneYear2023-12-31 SC340995core:WithinOneYear2022-12-31 SC340995core:AfterOneYear2023-12-31 SC340995core:AfterOneYear2022-12-31 SC340995core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC340995core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC340995core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC340995core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC340995core:PreviouslyStatedAmount2023-12-31 SC340995core:PreviouslyStatedAmount2022-12-31 SC340995business:SmallEntities2023-01-012023-12-31 SC340995countries:Scotland2023-01-012023-12-31 SC340995core:PlantMachinery2023-01-012023-12-31 SC340995core:MotorVehicles2023-01-012023-12-31 SC340995core:ComputerEquipment2023-01-012023-12-31 SC340995core:PlantMachinery2022-12-31 SC340995core:MotorVehicles2022-12-31 SC340995core:PlantMachinery2023-12-31 SC340995core:MotorVehicles2023-12-31 SC3409952022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC340995 (Scotland)
247 TREE SURGERY LIMITED Unaudited accounts for the year ended 31 December 2023
247 TREE SURGERY LIMITED Unaudited accounts Contents
Page
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247 TREE SURGERY LIMITED Company Information for the year ended 31 December 2023
Director
Michael Briggs
Company Number
SC340995 (Scotland)
Registered Office
SCHOOLHOUSE 18 MAIN STREET CANNOCK FIFE KY12 9JG
Accountants
Tranquillity Tax 12 Peasehill Brae Rosyth Dunfermline KY11 2AP
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247 TREE SURGERY LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,721 
97,750 
Current assets
Debtors
723 
4,876 
Cash at bank and in hand
34,419 
10,341 
35,142 
15,217 
Creditors: amounts falling due within one year
(109,219)
(123,210)
Net current liabilities
(74,077)
(107,993)
Total assets less current liabilities
(21,356)
(10,243)
Creditors: amounts falling due after more than one year
(9,133)
(19,329)
Provisions for liabilities
Deferred tax
(18,573)
(18,573)
Net liabilities
(49,062)
(48,145)
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
(59,062)
(58,145)
Shareholders' funds
(49,062)
(48,145)
For the year ending 31 December 2023 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 director acknowledges his 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 and authorised for issue on 19 August 2024 and were signed on its behalf by
Michael Briggs Director Company Registration No. SC340995
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247 TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
247 TREE SURGERY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC340995. The registered office is SCHOOLHOUSE, 18 MAIN STREET, CANNOCK, FIFE, KY12 9JG.
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.
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
33% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
33.33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
248,453 
34,685 
283,138 
Disposals
(27,184)
- 
(27,184)
At 31 December 2023
221,269 
34,685 
255,954 
Depreciation
At 1 January 2023
158,855 
26,533 
185,388 
Charge for the year
22,940 
2,039 
24,979 
On disposals
(7,134)
- 
(7,134)
At 31 December 2023
174,661 
28,572 
203,233 
Net book value
At 31 December 2023
46,608 
6,113 
52,721 
At 31 December 2022
89,598 
8,152 
97,750 
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247 TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,328 
Trade debtors
723 
548 
723 
4,876 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,600 
1,600 
VAT
3,081 
- 
Obligations under finance leases and hire purchase contracts
4,916 
6,075 
Trade creditors
581 
2,394 
Taxes and social security
- 
100 
Other creditors
31,496 
31,496 
Loans from directors
67,545 
81,545 
109,219 
123,210 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
2,400 
4,000 
Obligations under finance leases and hire purchase contracts
6,733 
15,329 
9,133 
19,329 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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