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REGISTERED NUMBER: 04259132 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Lampeter Tree Services Ltd

Lampeter Tree Services Ltd (Registered number: 04259132)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lampeter Tree Services Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: G I D Williams
T M Williams
E I Williams





SECRETARY: E I Williams





REGISTERED OFFICE: Cae Celyn
Llanfair Road
LAMPETER
Ceredigion
SA48 8JX





REGISTERED NUMBER: 04259132 (England and Wales)





ACCOUNTANTS: Ashmole & Co
Manchester House
Grosvenor Hill
Cardigan
Ceredigion
SA43 1HY

Lampeter Tree Services Ltd (Registered number: 04259132)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,478,867 1,428,541
1,478,867 1,428,541

CURRENT ASSETS
Debtors 6 85,173 123,152
Investments 7 127,729 84,000
Cash at bank 260,142 66,673
473,044 273,825
CREDITORS
Amounts falling due within one year 8 451,707 527,478
NET CURRENT ASSETS/(LIABILITIES) 21,337 (253,653 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,500,204

1,174,888

CREDITORS
Amounts falling due after more than one
year

9

(173,014

)

(28,158

)

PROVISIONS FOR LIABILITIES (290,220 ) (208,911 )
NET ASSETS 1,036,970 937,819

CAPITAL AND RESERVES
Called up share capital 30 30
Retained earnings 1,036,940 937,789
SHAREHOLDERS' FUNDS 1,036,970 937,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Lampeter Tree Services Ltd (Registered number: 04259132)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:




G I D Williams - Director T M Williams - Director




E I Williams - Director


Lampeter Tree Services Ltd (Registered number: 04259132)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Lampeter Tree Services 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 2001, is being amortised evenly over its estimated useful life of 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 etc - 25% on reducing balance, 25% on cost and 10% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Lampeter Tree Services Ltd (Registered number: 04259132)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 60,000
AMORTISATION
At 1 October 2023
and 30 September 2024 60,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 273,393 1,220,009 15,821
Additions - 173,755 -
Disposals - (80,943 ) -
At 30 September 2024 273,393 1,312,821 15,821
DEPRECIATION
At 1 October 2023 - 439,848 -
Charge for year - 79,968 -
Eliminated on disposal - (28,378 ) -
At 30 September 2024 - 491,438 -
NET BOOK VALUE
At 30 September 2024 273,393 821,383 15,821
At 30 September 2023 273,393 780,161 15,821

Lampeter Tree Services Ltd (Registered number: 04259132)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 906,562 56,369 2,472,154
Additions 84,979 3,913 262,647
Disposals - - (80,943 )
At 30 September 2024 991,541 60,282 2,653,858
DEPRECIATION
At 1 October 2023 553,787 49,978 1,043,613
Charge for year 76,194 3,594 159,756
Eliminated on disposal - - (28,378 )
At 30 September 2024 629,981 53,572 1,174,991
NET BOOK VALUE
At 30 September 2024 361,560 6,710 1,478,867
At 30 September 2023 352,775 6,391 1,428,541

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 85,173 123,152

7. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
St. James's Place investment 127,729 84,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 180,918 228,730
Trade creditors 99,032 51,958
Taxation and social security 114,349 62,329
Other creditors 57,408 184,461
451,707 527,478

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 173,014 28,158