Registered number
05727565
KW Boulton Tree Care Specialists Ltd
Filleted Accounts
31 March 2024
KW Boulton Tree Care Specialists Ltd
Registered number: 05727565
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 224,216 217,751
Current assets
Debtors 4 32,370 15,879
Cash at bank and in hand 66,024 75,354
98,394 91,233
Creditors: amounts falling due within one year 5 (149,322) (207,373)
Net current liabilities (50,928) (116,140)
Total assets less current liabilities 173,288 101,611
Creditors: amounts falling due after more than one year 6 (67,830) (29,277)
Provisions for liabilities (25,890) (25,890)
Net assets 79,568 46,444
Capital and reserves
Called up share capital 100 100
Profit and loss account 79,468 46,344
Shareholders' funds 79,568 46,444
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
KW Boulton
Director
Approved by the board on 27 December 2024
KW Boulton Tree Care Specialists Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Property improvements 10% reducing balance
Motor vehicles 25% reducing balance
Plant and machinery 10% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 6
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2023 19,889 516,284 46,764 582,937
Additions - 33,195 27,486 60,681
Disposals - (23,200) - (23,200)
At 31 March 2024 19,889 526,279 74,250 620,418
Depreciation
At 1 April 2023 9,318 318,229 37,639 365,186
Charge for the year 1,057 20,805 9,154 31,016
At 31 March 2024 10,375 339,034 46,793 396,202
Net book value
At 31 March 2024 9,514 187,245 27,457 224,216
At 31 March 2023 10,571 198,055 9,125 217,751
4 Debtors 2024 2023
£ £
Trade debtors 32,370 15,879
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 1,601
Trade creditors 61,306 48,806
Amounts owed to group undertakings and undertakings in which the company has a participating interest 35,805 35,805
Taxation and social security costs 33,800 80,491
Other creditors 18,411 40,670
149,322 207,373
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 19,492 29,277
Other creditors 48,338 -
67,830 29,277
7 Other information
KW Boulton Tree Care Specialists Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Parks
Wyre Hill
Wyre Piddle
Pershore
WR10 2HS
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