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Company Registration No. 02820084 (England and Wales)
RUSKINS TREE SURGERY LIMITED Unaudited accounts for the year ended 31 May 2024
RUSKINS TREE SURGERY LIMITED Unaudited accounts Contents
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RUSKINS TREE SURGERY LIMITED Company Information for the year ended 31 May 2024
Directors
Peter John Crowe C Crowe P Langdown
Company Number
02820084 (England and Wales)
Registered Office
UNIT 7 WICK PLACE FARM BRENTWOOD ROAD BULPHAN UPMINSTER ESSEX RM14 3TL
Accountants
MT Nottingham Ltd 70 Crestview Drive Lowestoft Suffolk NR32 4EL
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RUSKINS TREE SURGERY LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
49,429 
60,280 
Current assets
Debtors
54,061 
30,051 
Cash at bank and in hand
- 
7,605 
54,061 
37,656 
Creditors: amounts falling due within one year
(95,876)
(90,430)
Net current liabilities
(41,815)
(52,774)
Net assets
7,614 
7,506 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
7,515 
7,407 
Shareholders' funds
7,614 
7,506 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2024 and were signed on its behalf by
Peter John Crowe Director Company Registration No. 02820084
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RUSKINS TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
RUSKINS TREE SURGERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02820084. The registered office is UNIT 7 WICK PLACE FARM BRENTWOOD ROAD, BULPHAN, UPMINSTER, ESSEX, RM14 3TL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets depreciation policy
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Plant and Machinery - 18% on cost, Fixtures and fittings - 18% on cost, Motor vehicles - 18% on cost.
Intangible fixed assets amortisation policy
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Valuation information and policy
Stocks and work -in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Other accounting policies
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 the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. Research and Development Expenditure on research and development is written off in the year in which it is incurred.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
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RUSKINS TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
145,207 
At 31 May 2024
145,207 
Depreciation
At 1 June 2023
84,927 
Charge for the year
10,851 
At 31 May 2024
95,778 
Net book value
At 31 May 2024
49,429 
At 31 May 2023
60,280 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,061 
30,051 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
95,876 
90,430 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
99 Ordinary shares of £1 each
99 
99 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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