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Registered number: 09871505
Westbeams Tree Care Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09871505
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,199,461 1,379,162
1,199,461 1,379,162
CURRENT ASSETS
Stocks 5 890 971
Debtors 6 39,822 15,352
Cash at bank and in hand 170,385 181,285
211,097 197,608
Creditors: Amounts Falling Due Within One Year 7 (147,412 ) (96,847 )
NET CURRENT ASSETS (LIABILITIES) 63,685 100,761
TOTAL ASSETS LESS CURRENT LIABILITIES 1,263,146 1,479,923
Creditors: Amounts Falling Due After More Than One Year 8 (246,346 ) (291,314 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (246,259 ) (284,935 )
NET ASSETS 770,541 903,674
CAPITAL AND RESERVES
Called up share capital 11 10,000 10,000
Fair value reserve 13 627,433 702,433
Profit and Loss Account 133,108 191,241
SHAREHOLDERS' FUNDS 770,541 903,674
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Oliver Rickman
Director
31 January 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Westbeams Tree Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09871505 . The registered office is Westbeams Farm, Sway Road, Brockenhurst, Hampshire, SO42 7SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation charged
Leasehold 10% straight line
Plant & Machinery 18% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 18% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Financial Instruments
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 measured 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.
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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost or Valuation
As at 1 April 2023 1,200,000 17,629 301,377 36,813
Additions - - 4,340 18,788
Disposals - - (70,639 ) (4,329 )
Revaluation (100,000 ) - - -
As at 31 March 2024 1,100,000 17,629 235,078 51,272
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2023 24,000 7,052 126,532 21,357
Provided during the period 25,000 1,762 32,253 1,770
Disposals - - (32,998 ) -
As at 31 March 2024 49,000 8,814 125,787 23,127
Net Book Value
As at 31 March 2024 1,051,000 8,815 109,291 28,145
As at 1 April 2023 1,176,000 10,577 174,845 15,456
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2023 4,202 1,560,021
Additions 358 23,486
Disposals - (74,968 )
Revaluation - (100,000 )
As at 31 March 2024 4,560 1,408,539
Depreciation
As at 1 April 2023 1,918 180,859
Provided during the period 432 61,217
Disposals - (32,998 )
As at 31 March 2024 2,350 209,078
Net Book Value
As at 31 March 2024 2,210 1,199,461
As at 1 April 2023 2,284 1,379,162
Included above is freehold property held at fair value less accumulated depreciation. As at the Balance Sheet date, the freehold property was revalued by the director at £1,100,000 (2023 - £1,200,000). For comparable purposes if the cost basis were to be used the historical cost of freehold property would be £263,423 (2023 - £263,423).
5. Stocks
2024 2023
£ £
Materials 890 971
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,822 14,267
Other debtors - 1,085
39,822 15,352
Page 5
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,065 29,225
Trade creditors 10,546 491
Bank loans and overdrafts 14,863 13,972
Other taxes and social security 93,279 38,714
Other creditors 2,389 14,445
Accruals and deferred income 270 -
147,412 96,847
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 31,664 60,877
Bank loans 214,682 230,437
246,346 291,314
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 176,997 189,771
9. Secured Creditors
Of the creditors the following amounts are secured against freehold property and the assets to which they relate.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 57,729 90,102
Bank loans and overdrafts 206,317 211,204
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,065 29,225
Later than one year and not later than five years 31,664 60,877
57,729 90,102
57,729 90,102
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
12. Pension Commitments
The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £402 (2023 - £145) were due to the fund. They are included in Other Creditors.
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13. Reserves
Fair Value Reserve
£
As at 1 April 2023 702,433
Movements in fair value reserve (100,000)
Transfer to profit and loss 25,000
As at 31 March 2024 627,433
Page 7