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REGISTERED NUMBER: 11206318 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

LANGLEY ARBORICULTURE LTD

LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANGLEY ARBORICULTURE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: N Dearden





REGISTERED OFFICE: Unit 3 Shelley Farm
Shelley Lane
Ower
Romsey
Hampshire
SO51 6AS





REGISTERED NUMBER: 11206318 (England and Wales)





ACCOUNTANTS: Xeinadin South East Limited
First Floor Secure House
Lulworth Close
Chandler's Ford
Hampshire
SO53 3TL

LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

BALANCE SHEET
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 20,000
Tangible assets 5 168,485 213,794
188,485 233,794

CURRENT ASSETS
Debtors 6 661,019 146,222
Cash at bank 70,654 4,515
731,673 150,737
CREDITORS
Amounts falling due within one year 7 806,332 220,642
NET CURRENT LIABILITIES (74,659 ) (69,905 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,826

163,889

CREDITORS
Amounts falling due after more than one
year

8

113,822

98,992
NET ASSETS 4 64,897

LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

BALANCE SHEET - continued
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings - 64,893
SHAREHOLDERS' FUNDS 4 64,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

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 29 October 2024 and were signed by:





N Dearden - Director


LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Langley Arboriculture 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 0, is being amortised evenly over its estimated useful life of nil 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.

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.


LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


2. ACCOUNTING POLICIES - continued
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
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.

Going concern
The Directors have considered the possible effects on the company of the impacts of the worldwide pandemic caused by the coronavirus (Covid-19). On review of the period following this year-end, the Directors have a reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future, and for this reason will continue to adopt the going concern basis in the preparation of its Financial Statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 20,000
NET BOOK VALUE
At 29 February 2024 20,000
At 28 February 2023 20,000

LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2023 193,458 203,105 22,180 418,743
Additions 10,377 4,167 4,525 19,069
Disposals - (14,607 ) - (14,607 )
At 29 February 2024 203,835 192,665 26,705 423,205
DEPRECIATION
At 1 March 2023 107,899 86,705 10,345 204,949
Charge for year 23,984 28,087 4,090 56,161
Eliminated on disposal - (6,390 ) - (6,390 )
At 29 February 2024 131,883 108,402 14,435 254,720
NET BOOK VALUE
At 29 February 2024 71,952 84,263 12,270 168,485
At 28 February 2023 85,559 116,400 11,835 213,794

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 568,635 121,240
Other debtors 92,384 24,982
661,019 146,222

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 10,000 91,875
Hire purchase contracts 11,840 13,581
Trade creditors 113,744 45,032
Taxation and social security 267,698 61,384
Other creditors 403,050 8,770
806,332 220,642

LANGLEY ARBORICULTURE LTD (REGISTERED NUMBER: 11206318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans 49,974 23,304
Hire purchase contracts 63,848 75,688
113,822 98,992