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REGISTERED NUMBER: 05742952 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Arboricare Ltd

Arboricare Ltd (Registered number: 05742952)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Arboricare Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: C M Inder





SECRETARY: Mrs C Bedford





REGISTERED OFFICE: New Rendy Farm
Oake
TAUNTON
Somerset
TA4 1BB





REGISTERED NUMBER: 05742952 (England and Wales)





ACCOUNTANTS: A C Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Arboricare Ltd (Registered number: 05742952)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 607,722 465,425
607,722 465,425

CURRENT ASSETS
Stocks 11,834 41,009
Debtors 6 90,572 32,413
Cash at bank 142,350 173,759
244,756 247,181
CREDITORS
Amounts falling due within one year 7 79,620 55,783
NET CURRENT ASSETS 165,136 191,398
TOTAL ASSETS LESS CURRENT
LIABILITIES

772,858

656,823

PROVISIONS FOR LIABILITIES 151,930 116,356
NET ASSETS 620,928 540,467

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 620,828 540,367
SHAREHOLDERS' FUNDS 620,928 540,467

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.

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 5 October 2024 and were signed by:





C M Inder - Director


Arboricare Ltd (Registered number: 05742952)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Arboricare 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 represents net invoiced services provided, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools & Equipment - 15% on reducing balance
Motor vehicles - 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

Arboricare Ltd (Registered number: 05742952)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 50,000
AMORTISATION
At 1 May 2023
and 30 April 2024 50,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Tools & Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 May 2023 587,207 141,515 728,722
Additions 263,850 - 263,850
Disposals (62,000 ) (29,000 ) (91,000 )
At 30 April 2024 789,057 112,515 901,572
DEPRECIATION
At 1 May 2023 174,029 89,268 263,297
Charge for year 83,591 7,082 90,673
Eliminated on disposal (37,585 ) (22,535 ) (60,120 )
At 30 April 2024 220,035 73,815 293,850
NET BOOK VALUE
At 30 April 2024 569,022 38,700 607,722
At 30 April 2023 413,178 52,247 465,425

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 71,971 16,576
Other debtors 18,601 15,837
90,572 32,413

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,417 15,417
Trade creditors 31,870 12,149
Taxation and social security 21,918 21,650
Other creditors 15,415 6,567
79,620 55,783

Arboricare Ltd (Registered number: 05742952)

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
£    £   
C M Inder
Balance outstanding at start of year (6,567 ) 2,281
Amounts advanced 1,152 1,152
Amounts repaid - (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,415 ) (6,567 )

Repayable on demand.