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Registered Number: 06400288


 

 

 

WASSELLS ARBORICULTURAL SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 121,599    106,793 
121,599    106,793 
Current assets      
Debtors 4 29,023    31,520 
Cash at bank and in hand (10,773)   12,583 
18,250    44,103 
Creditors: amount falling due within one year 5 (83,868)   (62,789)
Net current assets (65,618)   (18,686)
 
Total assets less current liabilities 55,981    88,107 
Creditors: amount falling due after more than one year 6 (74,923)   (78,367)
Provisions for liabilities 7 78    (1,738)
Net assets (18,864)   8,002 
 

Capital and reserves
     
Called up share capital 198    198 
Profit and loss account (19,062)   7,804 
Shareholders' funds (18,864)   8,002 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 October 2024 and were signed by:


-------------------------------
Andrew Michael WASSELL
Director
1
General Information
WASSELLS ARBORICULTURAL SERVICES LIMITED is a private company, limited by shares, registered in , registration number 06400288, registration address 32b Elizabeth Avenue, London, N1 3BJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 February 2023 103,602    97,460    201,062 
Additions 5,300    30,964    36,264 
Disposals    
At 31 January 2024 108,902    128,424    237,326 
Depreciation
At 01 February 2023 42,660    51,609    94,269 
Charge for year 9,936    11,522    21,458 
On disposals    
At 31 January 2024 52,596    63,131    115,727 
Net book values
Closing balance as at 31 January 2024 56,306    65,293    121,599 
Opening balance as at 01 February 2023 60,942    45,851    106,793 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 29,023    19,820 
Prepayments & Accrued Income   11,700 
29,023    31,520 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
PAYE & Social Security 57,886    40,212 
Wages & Salaries Control Account 4,700    3,744 
Directors' Current Accounts 8,419    8,069 
VAT 12,863    10,764 
83,868    62,789 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 30,000    45,000 
Obligations Under HP/Financial Leases 44,923    33,367 
74,923    78,367 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   1,922 
Pension Provisions (78)   (184)
(78)   1,738 

2