IRIS Accounts Production v24.2.0.383 09602981 director 1.6.23 31.5.24 31.5.24 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096029812023-05-31096029812024-05-31096029812023-06-012024-05-31096029812022-05-31096029812022-06-012023-05-31096029812023-05-3109602981ns15:EnglandWales2023-06-012024-05-3109602981ns14:PoundSterling2023-06-012024-05-3109602981ns10:Director12023-06-012024-05-3109602981ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3109602981ns10:SmallEntities2023-06-012024-05-3109602981ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3109602981ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3109602981ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3109602981ns10:FullAccounts2023-06-012024-05-310960298112023-06-012024-05-3109602981ns10:RegisteredOffice2023-06-012024-05-3109602981ns5:CurrentFinancialInstruments2024-05-3109602981ns5:CurrentFinancialInstruments2023-05-3109602981ns5:Non-currentFinancialInstruments2024-05-3109602981ns5:Non-currentFinancialInstruments2023-05-3109602981ns5:ShareCapital2024-05-3109602981ns5:ShareCapital2023-05-3109602981ns5:RetainedEarningsAccumulatedLosses2024-05-3109602981ns5:RetainedEarningsAccumulatedLosses2023-05-3109602981ns5:NetGoodwill2023-06-012024-05-3109602981ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109602981ns5:PlantMachinery2023-06-012024-05-3109602981ns5:NetGoodwill2023-05-3109602981ns5:NetGoodwill2024-05-3109602981ns5:NetGoodwill2023-05-3109602981ns5:PlantMachinery2023-05-3109602981ns5:PlantMachinery2024-05-3109602981ns5:PlantMachinery2023-05-3109602981ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-05-3109602981ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-012024-05-3109602981ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-05-3109602981ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-05-3109602981ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3109602981ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-31096029811ns10:Director12023-05-31096029811ns10:Director12022-05-31096029811ns10:Director12023-06-012024-05-31096029811ns10:Director12022-06-012023-05-31096029811ns10:Director12024-05-31096029811ns10:Director12023-05-31
REGISTERED NUMBER: 09602981 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

GK TREE SURGEONS LTD

GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)






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


GK TREE SURGEONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: G R Kourti





REGISTERED OFFICE: 2 Upperton Gardens
Eastbourne
East Sussex
TN33 0AG





REGISTERED NUMBER: 09602981 (England and Wales)





ACCOUNTANTS: Xeinadin
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH

GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,413 27,218
20,413 27,218

CURRENT ASSETS
Debtors 6 4,981 25,757
Cash at bank 5,702 1,312
10,683 27,069
CREDITORS
Amounts falling due within one year 7 13,882 20,413
NET CURRENT (LIABILITIES)/ASSETS (3,199 ) 6,656
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,214

33,874

CREDITORS
Amounts falling due after more than one year 8 6,667 10,667
NET ASSETS 10,547 23,207

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,447 23,107
SHAREHOLDERS' FUNDS 10,547 23,207

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 director acknowledges his 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.

GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)

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 director and authorised for issue on 23 September 2024 and were signed by:





G R Kourti - Director


GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)

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

1. STATUTORY INFORMATION

GK Tree Surgeons 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 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 has not been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with Financial Reporting Standard 102.

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.

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 NIL (2023 - 3 ).

GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 10,000
AMORTISATION
At 1 June 2023
and 31 May 2024 10,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 116,634
DEPRECIATION
At 1 June 2023 89,416
Charge for year 6,805
At 31 May 2024 96,221
NET BOOK VALUE
At 31 May 2024 20,413
At 31 May 2023 27,218

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

Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 23,500
DEPRECIATION
At 1 June 2023 17,923
Charge for year 1,395
At 31 May 2024 19,318
NET BOOK VALUE
At 31 May 2024 4,182
At 31 May 2023 5,577

GK TREE SURGEONS LTD (REGISTERED NUMBER: 09602981)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,700 20,140
Other debtors 1,281 5,617
4,981 25,757

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts - 910
Trade creditors 1,590 3,783
Taxation and social security 5,982 10,141
Other creditors 2,310 1,579
13,882 20,413

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,667 10,667

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
G R Kourti
Balance outstanding at start of year (3 ) (3,002 )
Amounts advanced 36,372 31,429
Amounts repaid (36,726 ) (28,430 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (357 ) (3 )

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £6,000 were paid to the director .

11. ULTIMATE CONTROLLING PARTY

The controlling party is G R Kourti.