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COMPANY REGISTRATION NUMBER: 09295174
Hart Lee Tree Surgery Ltd
Filleted Unaudited Financial Statements
30 November 2024
Hart Lee Tree Surgery Ltd
Financial Statements
Year ended 30 November 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Hart Lee Tree Surgery Ltd
Statement of Financial Position
30 November 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
331,218
185,786
Current assets
Debtors
6
8,800
26,532
Cash at bank and in hand
110,557
179,691
---------
---------
119,357
206,223
Creditors: amounts falling due within one year
7
46,671
39,509
---------
---------
Net current assets
72,686
166,714
---------
---------
Total assets less current liabilities
403,904
352,500
Creditors: amounts falling due after more than one year
8
9,671
22,418
Provisions
40,439
40,362
---------
---------
Net assets
353,794
289,720
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
353,694
289,620
---------
---------
Shareholders funds
353,794
289,720
---------
---------
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.
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Hart Lee Tree Surgery Ltd
Statement of Financial Position (continued)
30 November 2024
These financial statements were approved by the board of directors and authorised for issue on 20 February 2025 , and are signed on behalf of the board by:
Mr T Clout-Hart
Director
Company registration number: 09295174
Hart Lee Tree Surgery Ltd
Notes to the Financial Statements
Year ended 30 November 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 2 Springfield Cottages, Bekesbourne Lane, Bekesbourne, Canterbury, Kent, CT4 5DX, United Kingdon.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:
Property improvements
-
10% straight line
Plant and machinery
-
25% straight line
Motor vehicles
-
20% straight line
Equipment
-
25% straight line
Impairment of fixed assets
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.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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.
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2023: 3 ).
5. Tangible assets
Property improvements
Land
Plant and machinery
Motor vehicles
Equipment
Total
£
£
£
£
£
£
Cost
At 1 Dec 2023
32,541
262,492
107,791
416
403,240
Additions
8,362
140,252
72,504
221,118
Disposals
( 14,500)
( 14,500)
--------
---------
---------
---------
----
---------
At 30 Nov 2024
40,903
140,252
320,496
107,791
416
609,858
--------
---------
---------
---------
----
---------
Depreciation
At 1 Dec 2023
8,203
169,096
40,116
39
217,454
Charge for the year
3,490
48,196
20,271
104
72,061
Disposals
( 10,875)
( 10,875)
--------
---------
---------
---------
----
---------
At 30 Nov 2024
11,693
206,417
60,387
143
278,640
--------
---------
---------
---------
----
---------
Carrying amount
At 30 Nov 2024
29,210
140,252
114,079
47,404
273
331,218
--------
---------
---------
---------
----
---------
At 30 Nov 2023
24,338
93,396
67,675
377
185,786
--------
---------
---------
---------
----
---------
Land is carried at cost and is not subject to depreciation, as it is considered to have an indefinite useful life. The carrying amount of land at year end was £140,252.
6. Debtors
2024
2023
£
£
Trade debtors
8,496
16,752
Other debtors
304
9,780
-------
--------
8,800
26,532
-------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
6,199
6,046
Trade creditors
160
127
Corporation tax
20,587
20,023
Social security and other taxes
11,073
5,013
Other creditors
8,652
8,300
--------
--------
46,671
39,509
--------
--------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
4,220
10,419
Other creditors
5,451
11,999
-------
--------
9,671
22,418
-------
--------
9. Related party transactions
At the balance sheet date the company owed the director £26 (2023: £606).