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Registered Number: 10132846
England and Wales

 

 

 

CASTLE BROMWICH TREE & FENCING SERVICE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts CASTLE BROMWICH TREE & FENCING SERVICE LTD for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CASTLE BROMWICH TREE & FENCING SERVICE LTD for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of CASTLE BROMWICH TREE & FENCING SERVICE LTD , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of CASTLE BROMWICH TREE & FENCING SERVICE LTD and state those matters that we have agreed to state to the Board of Directors of CASTLE BROMWICH TREE & FENCING SERVICE LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CASTLE BROMWICH TREE & FENCING SERVICE LTD and its Board of Directors as a body for our work or for this report
It is your duty to ensure that CASTLE BROMWICH TREE & FENCING SERVICE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit CASTLE BROMWICH TREE & FENCING SERVICE LTD. You consider that CASTLE BROMWICH TREE & FENCING SERVICE LTD is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of CASTLE BROMWICH TREE & FENCING SERVICE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Doyles
51 Station Road
Marston Green
Birmingham
West Midlands
B37 7AB
07 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,728    1,311 
7,728    1,311 
Current assets      
Debtors: amounts falling due within one year 100    6 
Cash at bank and in hand 1   
101    6 
Creditors: amount falling due within one year (16,407)   (13,243)
Net current assets (16,306)   (13,237)
 
Total assets less current liabilities (8,578)   (11,926)
Creditors: amount falling due after more than one year (4,033)   (6,233)
Provisions for liabilities (1,562)   (49)
Net assets (14,173)   (18,208)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (14,273)   (18,308)
Shareholders' funds (14,173)   (18,208)
 


For the year ended 30 April 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 07 November 2024 and were signed by:


-------------------------------
Mark Butterworth
Director
2
General Information
CASTLE BROMWICH TREE & FENCING SERVICE LTD is a private company, limited by shares, registered in England and Wales, registration number 10132846, registration address 138 OLD CROFT LANE, BIRMINGHAM , WEST MIDLANDS, B34 7BX.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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 recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s 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 25% Straight Line
Motor Vehicles 25% Straight Line
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 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 10,433    17,104    499    28,036 
Additions   8,500      8,500 
Disposals      
At 30 April 2024 10,433    25,604    499    36,536 
Depreciation
At 01 May 2023 10,258    16,176    291    26,725 
Charge for year 100    1,858    125    2,083 
On disposals      
At 30 April 2024 10,358    18,034    416    28,808 
Net book values
Closing balance as at 30 April 2024 75    7,570    83    7,728 
Opening balance as at 01 May 2023 175    928    208    1,311 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Ultimate Controlling Party

The ultimate controlling party is the director, by virtue of his 100% shareholding of the company's issued share capital.
3