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BRANCH WALKERS TREE SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRANCH WALKERS TREE SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R Harrison
Mrs C Harrison





SECRETARY: Mrs C Harrison





REGISTERED OFFICE: Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE





REGISTERED NUMBER: 04359217 (England and Wales)





ACCOUNTANTS: Bowen Accountants Ltd
Chartered Accountants
Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 257,741 234,203

CURRENT ASSETS
Debtors 5 100,299 76,879
Cash at bank 5,698 64,181
105,997 141,060
CREDITORS
Amounts falling due within one year 6 254,888 264,788
NET CURRENT LIABILITIES (148,891 ) (123,728 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,850

110,475

CREDITORS
Amounts falling due after more than one
year

7

-

(30,069

)

PROVISIONS FOR LIABILITIES 8 (49,207 ) (36,431 )

ACCRUALS AND DEFERRED INCOME (2,905 ) (2,895 )
NET ASSETS 56,738 41,080

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,638 40,980
SHAREHOLDERS' FUNDS 56,738 41,080

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

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

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

BALANCE SHEET - continued
31 MARCH 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:




Mrs C Harrison - Director



R Harrison - Director


BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Branch Walkers Tree Services 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 the value of services provided under contracts to the extent that there is a right to consideration.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of services provided to date based on a proportion of the total expected consideration at completion. Where payments are received in advance from customers, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 25% on reducing balance
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 1,030 436,174 302,554 5,923 745,681
Additions - 40,526 44,166 - 84,692
Disposals - (31,602 ) - - (31,602 )
At 31 March 2024 1,030 445,098 346,720 5,923 798,771
DEPRECIATION
At 1 April 2023 1,025 234,984 271,092 4,377 511,478
Charge for year 1 31,049 14,307 386 45,743
Eliminated on disposal - (16,191 ) - - (16,191 )
At 31 March 2024 1,026 249,842 285,399 4,763 541,030
NET BOOK VALUE
At 31 March 2024 4 195,256 61,321 1,160 257,741
At 31 March 2023 5 201,190 31,462 1,546 234,203

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 96,448 73,697
Prepayments 3,851 3,182
100,299 76,879

BRANCH WALKERS TREE SERVICES LTD (REGISTERED NUMBER: 04359217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 18,377 28,993
Loan 7,500 7,500
Trade creditors 8,881 4,217
Tax 12,980 17,333
Social security and other taxes 4,353 3,241
VAT 29,333 23,902
Other creditors 3,154 2,586
Directors' current accounts 170,310 177,016
254,888 264,788

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years - 7,663
Bank loans - 2-5 years - 22,406
- 30,069

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 49,207 36,431

Deferred
tax
£   
Balance at 1 April 2023 36,431
Provided during year 12,776
Accelerated capital allowances
Balance at 31 March 2024 49,207

9. RELATED PARTY DISCLOSURES

Included within creditors is an amount of £170,311 (2023: £177,016) which is owed to the company's directors. There is no interest due on this amount, nor has it any fixed repayment date.

At the balance sheet date, the company owed £7,500 (2023: £7,500) to Mr T Harrison, a company shareholder.

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who act in concert.