Company Registration No. 14074715 (England and Wales)
TOP TREE CUT SURGERY LIMITED
Unaudited accounts
for the year ended 30 April 2024
TOP TREE CUT SURGERY LIMITED
Unaudited accounts
Contents
TOP TREE CUT SURGERY LIMITED
Company Information
for the year ended 30 April 2024
Company Number
14074715 (England and Wales)
Registered Office
25 Court Close Aberthin
Cowbridge
CF71 7EH
Accountants
STAS Ltd
253 Cowbridge Road West
Cardiff
CF5 5TD
TOP TREE CUT SURGERY LIMITED
Accountants' report
Accountants' report to the director of TOP TREE CUT SURGERY LIMITED on the preparation of the unaudited statutory accounts 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
TOP TREE CUT SURGERY LIMITED for the year ended
30 April 2024 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of TOP TREE CUT SURGERY LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of TOP TREE CUT SURGERY LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TOP TREE CUT SURGERY LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TOP TREE CUT SURGERY LIMITED 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 of TOP TREE CUT SURGERY LIMITED. You consider that TOP TREE CUT SURGERY LIMITED 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 TOP TREE CUT SURGERY LIMITED. 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.
STAS Ltd
253 Cowbridge Road West
Cardiff
CF5 5TD
7 January 2025
TOP TREE CUT SURGERY LIMITED
Statement of financial position
as at 30 April 2024
Tangible assets
16,440
8,263
Cash at bank and in hand
9,277
5,183
Creditors: amounts falling due within one year
(24,067)
(12,140)
Net current liabilities
(14,790)
(6,957)
Called up share capital
1
1
Profit and loss account
1,649
1,305
Shareholders' funds
1,650
1,306
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 January 2025 and were signed on its behalf by
Harri Trotman
Director
Company Registration No. 14074715
TOP TREE CUT SURGERY LIMITED
Notes to the Accounts
for the year ended 30 April 2024
TOP TREE CUT SURGERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14074715. The registered office is 25 Court Close Aberthin, Cowbridge, CF71 7EH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2023
3,726
8,795
35
12,556
Additions
848
19,200
-
20,048
Disposals
-
(8,795)
-
(8,795)
At 30 April 2024
4,574
19,200
35
23,809
At 1 May 2023
2,059
2,199
35
4,293
Charge for the year
475
6,449
-
6,924
On disposals
-
(3,848)
-
(3,848)
At 30 April 2024
2,534
4,800
35
7,369
At 30 April 2024
2,040
14,400
-
16,440
At 30 April 2023
1,667
6,596
-
8,263
TOP TREE CUT SURGERY LIMITED
Notes to the Accounts
for the year ended 30 April 2024
5
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
4,262
722
Loans from directors
19,055
10,818
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).