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HEDGES N TREES LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2023






HEDGES N TREES LIMITED (REGISTERED NUMBER: 08762108)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HEDGES N TREES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTORS: W J Scanlon
L A King





REGISTERED OFFICE: 2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ





REGISTERED NUMBER: 08762108 (England and Wales)





ACCOUNTANTS: Halsey & Co (Accountants) Ltd.
Chartered Certified Accountants
Registered Auditors
2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ

HEDGES N TREES LIMITED (REGISTERED NUMBER: 08762108)

BALANCE SHEET
30TH NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 8,000
Tangible assets 5 37,959 51,574
43,959 59,574

CURRENT ASSETS
Debtors 6 12,816 10,450
Cash at bank 69,404 79,360
82,220 89,810
CREDITORS
Amounts falling due within one year 7 80,875 103,643
NET CURRENT ASSETS/(LIABILITIES) 1,345 (13,833 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,304

45,741

PROVISIONS FOR LIABILITIES 8,352 11,662
NET ASSETS 36,952 34,079

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 36,950 34,077
SHAREHOLDERS' FUNDS 36,952 34,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 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.

HEDGES N TREES LIMITED (REGISTERED NUMBER: 08762108)

BALANCE SHEET - continued
30TH NOVEMBER 2023


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 22nd November 2024 and were signed on its behalf by:




W J Scanlon - Director



L A King - Director


HEDGES N TREES LIMITED (REGISTERED NUMBER: 08762108)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Hedges N Trees 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill relates to the value of the business acquired in 2014. It is now being amortised over its remaining useful economic life, estimated by the directors as to being ten 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 9 ) .

HEDGES N TREES LIMITED (REGISTERED NUMBER: 08762108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st December 2022
and 30th November 2023 20,000
AMORTISATION
At 1st December 2022 12,000
Charge for year 2,000
At 30th November 2023 14,000
NET BOOK VALUE
At 30th November 2023 6,000
At 30th November 2022 8,000

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st December 2022
and 30th November 2023 135,529 51,509 54 187,092
DEPRECIATION
At 1st December 2022 106,776 28,728 14 135,518
Charge for year 7,188 6,414 13 13,615
At 30th November 2023 113,964 35,142 27 149,133
NET BOOK VALUE
At 30th November 2023 21,565 16,367 27 37,959
At 30th November 2022 28,753 22,781 40 51,574

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 12,816 10,450

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 39,393 44,906
Taxation and social security 25,988 31,298
Other creditors 15,494 27,439
80,875 103,643

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £3,103 (2022: £12,146) to W Scanlon and £10,935 (2022: £13939) to L King, the directors and shareholders of the company. The loans were interest free and repayable on demand.