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Registered number: 09510428
HILL-FORT TREE CARE LTD
Unaudited Financial Statements
For The Year Ended 31 March 2024
Brooks & Partners Accountants Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 09510428
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,867 60,303
49,867 60,303
CURRENT ASSETS
Debtors 5 25,769 32,141
Cash at bank and in hand 27,836 206
53,605 32,347
Creditors: Amounts Falling Due Within One Year 6 (77,941 ) (49,434 )
NET CURRENT ASSETS (LIABILITIES) (24,336 ) (17,087 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,531 43,216
Creditors: Amounts Falling Due After More Than One Year 7 (11,008 ) (29,309 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (10,564 ) (13,372 )
NET ASSETS 3,959 535
CAPITAL AND RESERVES
Called up share capital 10 110 110
Income Statement 3,849 425
SHAREHOLDERS' FUNDS 3,959 535
Page 1
Page 2
For the year ending 31 March 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 Income Statement.
On behalf of the board
M Ashman
Director
20 September 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HILL-FORT TREE CARE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09510428 . The registered office is 22 St Peter's Street, Stamford, Lincolnshire, PE9 2PF.
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 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. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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:
Leasehold 10% straight line
Plant & Machinery 25% reducing balance & 10% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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Page 4
2.5. 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 year 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 asset reflects 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 3,195 119,377 36,849 -
Additions - 5,277 2,225 1,327
As at 31 March 2024 3,195 124,654 39,074 1,327
...CONTINUED
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Page 5
Depreciation
As at 1 April 2023 1,278 72,550 25,927 -
Provided during the period 320 11,103 7,316 236
As at 31 March 2024 1,598 83,653 33,243 236
Net Book Value
As at 31 March 2024 1,597 41,001 5,831 1,091
As at 1 April 2023 1,917 46,827 10,922 -
Computer Equipment Total
£ £
Cost
As at 1 April 2023 1,161 160,582
Additions - 8,829
As at 31 March 2024 1,161 169,411
Depreciation
As at 1 April 2023 524 100,279
Provided during the period 290 19,265
As at 31 March 2024 814 119,544
Net Book Value
As at 31 March 2024 347 49,867
As at 1 April 2023 637 60,303
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 15,306 20,408
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,602 24,076
Prepayments and accrued income 3,167 8,046
Other taxes and social security - 19
25,769 32,141
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Page 6
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,117 11,610
Trade creditors 1,034 1,329
Bank loans and overdrafts 9,184 8,957
Corporation tax 13,206 12,217
Other taxes and social security 9 -
VAT 10,267 9,166
Other creditors 5,926 4,224
Accruals and deferred income 1,525 1,525
Directors' loan accounts 27,673 406
77,941 49,434
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 9,117
Bank loans 11,008 20,192
11,008 29,309
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,117 11,610
Later than one year and not later than five years - 9,117
9,117 20,727
9,117 20,727
9. Deferred Taxation
The provision for deferred tax is made up of accelerated capital allowances
2024 2023
£ £
Other timing differences 10,564 13,372
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £17 (2023: £17) were due to the fund. They are included in Other Creditors.
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 38,000 -
Final dividend paid - 39,000
38,000 39,000
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