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REGISTERED NUMBER: 10020985 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

ARB ASPIRE TREE CARE LTD

ARB ASPIRE TREE CARE LTD (REGISTERED NUMBER: 10020985)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 29 February 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


ARB ASPIRE TREE CARE LTD

COMPANY INFORMATION
For The Year Ended 29 February 2024







DIRECTOR: J J Barney





REGISTERED OFFICE: Oakland Farm
Grayswood
Haslemere
Surrey
GU27 2DD





REGISTERED NUMBER: 10020985 (England and Wales)

ARB ASPIRE TREE CARE LTD (REGISTERED NUMBER: 10020985)

ABRIDGED BALANCE SHEET
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,477 53,041

CURRENT ASSETS
Stocks 3,000 2,500
Debtors 3,024 4,524
Cash at bank 3,797 14,815
9,821 21,839
CREDITORS
Amounts falling due within one year 26,491 25,941
NET CURRENT LIABILITIES (16,670 ) (4,102 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,807

48,939

CREDITORS
Amounts falling due after more than one year (16,433 ) (25,443 )

PROVISIONS FOR LIABILITIES (2,699 ) -
NET ASSETS 10,675 23,496

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 10,674 23,495
10,675 23,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 29 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2024 and were signed by:




J J Barney - Director


ARB ASPIRE TREE CARE LTD (REGISTERED NUMBER: 10020985)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 29 February 2024


1. STATUTORY INFORMATION

ARB Aspire Tree Care 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
The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents sales of tree surgery services, landscaping and other arboricultural support services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Plant and machinery-15% reducing balance
Motor vehicles-15% reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price, less costs to complete and sell. Cost includes all costs of purchase, including costs to bring stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments
The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation
Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

Hire purchase and leasing commitments
Assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. Payments are apportioned between the finance charge and the capital amount and the related obligations, net of future finance charges, are included in creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ARB ASPIRE TREE CARE LTD (REGISTERED NUMBER: 10020985)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 29 February 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023 77,420
Additions 1,518
At 29 February 2024 78,938
DEPRECIATION
At 1 March 2023 24,379
Charge for year 8,082
At 29 February 2024 32,461
NET BOOK VALUE
At 29 February 2024 46,477
At 28 February 2023 53,041

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 March 2023
and 29 February 2024 21,340
DEPRECIATION
At 1 March 2023 921
Charge for year 3,063
At 29 February 2024 3,984
NET BOOK VALUE
At 29 February 2024 17,356
At 28 February 2023 20,419