Registered number
09414215
Bradshaw Trees Law Limited
Unaudited Filleted Accounts
30 April 2024
Bradshaw Trees Law Limited
Registered number: 09414215
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 8,068 22,222
Current assets
Debtors 4 19,571 38,894
Cash at bank and in hand 103,280 54,007
122,851 92,901
Creditors: amounts falling due within one year 5 (45,701) (41,583)
Net current assets 77,150 51,318
Total assets less current liabilities 85,218 73,540
Creditors: amounts falling due after more than one year 6 (10,298) (15,285)
Provisions for liabilities (1,452) (4,000)
Net assets 73,468 54,255
Capital and reserves
Called up share capital 100 100
Profit and loss account 73,368 54,155
Shareholder's funds 73,468 54,255
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Karen Sanderson
Director
Approved by the board on 9 October 2024
Bradshaw Trees Law Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and fittings 10% reducing balance
Tools and equipment over 4 years
Motor vehicle 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 4
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 9,304 33,563 42,867
Additions 5,591 - 5,591
Disposals - (33,563) (33,563)
At 30 April 2024 14,895 - 14,895
Depreciation
At 1 May 2023 4,267 16,378 20,645
Charge for the year 2,560 - 2,560
On disposals - (16,378) (16,378)
At 30 April 2024 6,827 - 6,827
Net book value
At 30 April 2024 8,068 - 8,068
At 30 April 2023 5,037 17,185 22,222
4 Debtors 2024 2023
£ £
Trade debtors 18,746 31,843
Other debtors 825 7,051
19,571 38,894
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,430 544
Taxation and social security costs 48,376 37,128
Other creditors (4,105) 3,911
45,701 41,583
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 10,298 15,285
7 Other information
Bradshaw Trees Law Limited is a private company limited by shares and incorporated in England. Its registered office is:
Bradshaw Trees Barn
Chatterton Lane
Stockport
Cheshire
SK6 5NF
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