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REGISTERED NUMBER: 03842184 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Keith Archer's Tree Care Specialists
Limited

Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)






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

Accountants' Report 8

Keith Archer's Tree Care Specialists
Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: K B Archer





REGISTERED OFFICE: Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ





REGISTERED NUMBER: 03842184 (England and Wales)





ACCOUNTANTS: Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ

Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 48,000 54,000
Tangible assets 5 479,367 498,285
527,367 552,285

CURRENT ASSETS
Debtors 6 367,933 279,523
Cash at bank 279,650 445,443
647,583 724,966
CREDITORS
Amounts falling due within one year 7 164,736 266,864
NET CURRENT ASSETS 482,847 458,102
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,010,214

1,010,387

PROVISIONS FOR LIABILITIES 119,842 124,571
NET ASSETS 890,372 885,816

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 890,272 885,716
SHAREHOLDERS' FUNDS 890,372 885,816

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 director acknowledges his 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.

Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 February 2025 and were signed by:





K B Archer - Director


Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

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

1. STATUTORY INFORMATION

Keith Archer's Tree Care Specialists Limited 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 represents net invoiced sales of tree care services, excluding value added tax (having regard to the fulfilment of contractual obligations).

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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


Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

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

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse , based on current tax rates and laws.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 35 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 60,000
AMORTISATION
At 1 October 2023 6,000
Charge for year 6,000
At 30 September 2024 12,000
NET BOOK VALUE
At 30 September 2024 48,000
At 30 September 2023 54,000

Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2023 1,634,776
Additions 153,458
Disposals (180,807 )
At 30 September 2024 1,607,427
DEPRECIATION
At 1 October 2023 1,136,491
Charge for year 158,544
Eliminated on disposal (166,975 )
At 30 September 2024 1,128,060
NET BOOK VALUE
At 30 September 2024 479,367
At 30 September 2023 498,285

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1 October 2023
and 30 September 2024 74,000
DEPRECIATION
At 1 October 2023 50,586
Charge for year 5,853
At 30 September 2024 56,439
NET BOOK VALUE
At 30 September 2024 17,561
At 30 September 2023 23,414

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 311,661 238,923
Other debtors 56,272 40,600
367,933 279,523

Keith Archer's Tree Care Specialists
Limited (Registered number: 03842184)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 20,009 134,802
Taxation and social security 122,539 107,094
Other creditors 22,188 24,968
164,736 266,864

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

9. OTHER FINANCIAL COMMITMENTS

As at 30 September 2024, the company had operating lease commitments over the remaining life of those leases totalling £150,000.

Accountants' Report to the Director
on the Unaudited Financial Statements of
Keith Archer's Tree Care Specialists
Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Keith Archer's Tree Care Specialists Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Keith Archer's Tree Care Specialists Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Keith Archer's Tree Care Specialists Limited and state those matters that we have agreed to state to the director of Keith Archer's Tree Care Specialists Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Keith Archer's Tree Care Specialists Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Keith Archer's Tree Care Specialists Limited. You consider that Keith Archer's Tree Care Specialists 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 financial statements of Keith Archer's Tree Care Specialists 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 financial statements.






Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ


10 February 2025