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REGISTERED NUMBER: 08852753 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Special Branch Tree Surgeons Ltd

Special Branch Tree Surgeons Ltd (Registered number: 08852753)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Special Branch Tree Surgeons Ltd (Registered number: 08852753)

Statement of Financial Position
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,016 30,712

CURRENT ASSETS
Debtors 5 45,398 13,337
Cash at bank 39,350 75,415
84,748 88,752
CREDITORS
Amounts falling due within one year 6 78,680 59,821
NET CURRENT ASSETS 6,068 28,931
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,084

59,643

CREDITORS
Amounts falling due after more than
one year

7

(14,400

)

(24,000

)

PROVISIONS FOR LIABILITIES (6,653 ) (5,835 )
NET ASSETS 20,031 29,808

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,029 29,806
20,031 29,808

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Special Branch Tree Surgeons Ltd (Registered number: 08852753)

Statement of Financial Position - continued
31 January 2024


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 7 October 2024 and were signed on its behalf by:





Mr Christopher Ashton - Director


Special Branch Tree Surgeons Ltd (Registered number: 08852753)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Special Branch Tree Surgeons Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08852753

Registered office: Arrow Mill
Queensway
Rochdale
Lancashire
OL11 2YW

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 - 20% on cost
Motor vehicles - 33% on reducing balance
Computer equipment - 20% 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 statement of financial position date.


Special Branch Tree Surgeons Ltd (Registered number: 08852753)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 125,625 50,750 - 176,375
Additions 4,509 22,000 220 26,729
Disposals (2,358 ) (5,750 ) - (8,108 )
At 31 January 2024 127,776 67,000 220 194,996
DEPRECIATION
At 1 February 2023 104,309 41,354 - 145,663
Charge for year 11,108 10,296 44 21,448
Eliminated on disposal (1,886 ) (5,245 ) - (7,131 )
At 31 January 2024 113,531 46,405 44 159,980
NET BOOK VALUE
At 31 January 2024 14,245 20,595 176 35,016
At 31 January 2023 21,316 9,396 - 30,712

Special Branch Tree Surgeons Ltd (Registered number: 08852753)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 37,416 10,607
Other debtors 7,982 2,730
45,398 13,337

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 9,600 9,600
Hire purchase contracts - 1,778
Trade creditors 4,521 2,368
Taxation and social security 40,929 30,595
Other creditors 23,630 15,480
78,680 59,821

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 14,400 24,000