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REGISTERED NUMBER: 06247048 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Acer Tree Surgeons Limited

Acer Tree Surgeons Limited (Registered number: 06247048)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Acer Tree Surgeons Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: N Cranston
Mrs V M Goodenough
A J Roberts
R Derham





SECRETARY: B20 Wessex Limited





REGISTERED OFFICE: The Old Post Office
85 High Street
Chapmanslade
Westbury
Wiltshire
BA13 4AN





REGISTERED NUMBER: 06247048 (England and Wales)





ACCOUNTANTS: B20 Wessex Limited
Unit 1C
1 Lancaster House
Bowerhill
Melksham
Wiltshire
SN12 6TT

Acer Tree Surgeons Limited (Registered number: 06247048)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 204,208 239,411

CURRENT ASSETS
Debtors 5 30,327 37,243
Cash at bank 52,374 88,552
82,701 125,795
CREDITORS
Amounts falling due within one year 6 115,771 129,554
NET CURRENT LIABILITIES (33,070 ) (3,759 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,138

235,652

CREDITORS
Amounts falling due after more than one
year

7

(74,121

)

(127,532

)

PROVISIONS FOR LIABILITIES (25,945 ) (26,377 )
NET ASSETS 71,072 81,743

CAPITAL AND RESERVES
Called up share capital 130 130
Retained earnings 70,942 81,613
SHAREHOLDERS' FUNDS 71,072 81,743

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

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

Acer Tree Surgeons Limited (Registered number: 06247048)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2024 and were signed on its behalf by:





N Cranston - Director


Acer Tree Surgeons Limited (Registered number: 06247048)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Acer Tree Surgeons Limited 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 net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred 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 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.

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.

Acer Tree Surgeons Limited (Registered number: 06247048)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 535,722
Additions 30,832
At 31 May 2024 566,554
DEPRECIATION
At 1 June 2023 296,311
Charge for year 66,035
At 31 May 2024 362,346
NET BOOK VALUE
At 31 May 2024 204,208
At 31 May 2023 239,411

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

Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 334,258
DEPRECIATION
At 1 June 2023 140,230
Charge for year 48,508
At 31 May 2024 188,738
NET BOOK VALUE
At 31 May 2024 145,520
At 31 May 2023 194,028

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 27,461 34,477
Other debtors 2,866 2,766
30,327 37,243

Acer Tree Surgeons Limited (Registered number: 06247048)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts and finance leases 53,406 53,412
Trade creditors 8,290 10,355
Taxation and social security 50,455 62,970
Other creditors 3,620 2,817
115,771 129,554

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts and finance leases 74,121 127,532

8. RELATED PARTY DISCLOSURES

During the year dividends were paid to N Cranston (director) amounted to £32,500 (2023: £27,500). A Roberts (director) received dividends of £23,750 (2023: £24,500) and R Derham (director) received dividends of £1,000 (2023: £1,000)..

9. ULTIMATE CONTROLLING PARTY

The controlling party is N Cranston.