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Company registration number: 04500387
Airedale Tree Surgeons Ltd
Trading as Airedale Tree Surgeons Limited
Unaudited filleted financial statements
31 August 2024
Airedale Tree Surgeons Ltd
Contents
Statement of financial position
Notes to the financial statements
Airedale Tree Surgeons Ltd
Statement of financial position
31 August 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 5 - -
Tangible assets 6 458,195 331,102
_______ _______
458,195 331,102
Current assets
Stocks 75,436 65,400
Debtors 7 20,306 13,148
Cash at bank and in hand 23,727 36,505
_______ _______
119,469 115,053
Creditors: amounts falling due
within one year 8 ( 75,900) ( 35,223)
_______ _______
Net current assets 43,569 79,830
_______ _______
Total assets less current liabilities 501,764 410,932
Creditors: amounts falling due
after more than one year 9 ( 344,948) ( 206,222)
Provisions for liabilities ( 21,309) ( 23,909)
_______ _______
Net assets 135,507 180,801
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account 135,505 180,799
_______ _______
Shareholders funds 135,507 180,801
_______ _______
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 January 2025 , and are signed on behalf of the board by:
Mr D L Mitchell
Director
Company registration number: 04500387
Airedale Tree Surgeons Ltd
Notes to the financial statements
Year ended 31 August 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Four Colums, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2023: 6 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 September 2023 and 31 August 2024 15,000 15,000
_______ _______
Amortisation
At 1 September 2023 and 31 August 2024 15,000 15,000
_______ _______
Carrying amount
At 31 August 2024 - -
_______ _______
At 31 August 2023 - -
_______ _______
6. Tangible assets
Freehold property Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £ £
Cost
At 1 September 2023 203,482 255,671 14,842 111,599 585,594
Additions 147,220 - - - 147,220
_______ _______ _______ _______ _______
At 31 August 2024 350,702 255,671 14,842 111,599 732,814
_______ _______ _______ _______ _______
Depreciation
At 1 September 2023 - 141,777 12,234 100,481 254,492
Charge for the year - 17,086 261 2,780 20,127
_______ _______ _______ _______ _______
At 31 August 2024 - 158,863 12,495 103,261 274,619
_______ _______ _______ _______ _______
Carrying amount
At 31 August 2024 350,702 96,808 2,347 8,338 458,195
_______ _______ _______ _______ _______
At 31 August 2023 203,482 113,894 2,608 11,118 331,102
_______ _______ _______ _______ _______
7. Debtors
2024 2023
£ £
Trade debtors 18,590 7,097
Other debtors 1,716 6,051
_______ _______
20,306 13,148
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 4,342 8,762
Trade creditors 21,093 4,032
Corporation tax 13,613 1,750
Social security and other taxes 12,261 3,790
Other creditors 24,591 16,889
_______ _______
75,900 35,223
_______ _______
9. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans and overdrafts - 4,575
Other creditors 344,948 201,647
_______ _______
344,948 206,222
_______ _______