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REGISTERED NUMBER: 04789519 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE ALPHABET TREE LIMITED

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

BALANCE SHEET
30 JUNE 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 86,843 83,220

CURRENT ASSETS
Debtors 5 38,955 42,947
Cash at bank and in hand 100,742 111,559
139,697 154,506
CREDITORS
Amounts falling due within one year 6 75,360 84,501
NET CURRENT ASSETS 64,337 70,005
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,180

153,225

CREDITORS
Amounts falling due after more than one year 7 (39,103 ) (52,210 )

PROVISIONS FOR LIABILITIES (9,041 ) (9,041 )
NET ASSETS 103,036 91,974

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 102,934 91,872
SHAREHOLDERS' FUNDS 103,036 91,974

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

BALANCE SHEET - continued
30 JUNE 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 27 November 2024 and were signed by:





Mrs L S Lloyd - Director


THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

The Alphabet Tree Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04789519

Registered office: 13-14 Gelliwastad Road
Pontypridd
Mid Glamorgan
CF37 2BW

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.

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Therefore the financial statements have been prepared on a going concern basis.

Turnover
Turnover represents the child care services provided to its customers, excluding value added tax.

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.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost, 15% on reducing balance and 10% on cost

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.

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.

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.

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 27 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 1,363 229,725 231,088
Additions - 18,338 18,338
At 30 June 2024 1,363 248,063 249,426
DEPRECIATION
At 1 July 2023 - 147,868 147,868
Charge for year - 14,715 14,715
At 30 June 2024 - 162,583 162,583
NET BOOK VALUE
At 30 June 2024 1,363 85,480 86,843
At 30 June 2023 1,363 81,857 83,220

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 52,922
DEPRECIATION
At 1 July 2023 2,205
Charge for year 7,608
At 30 June 2024 9,813
NET BOOK VALUE
At 30 June 2024 43,109
At 30 June 2023 50,717

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 17,275 26,955
Other debtors 21,680 15,992
38,955 42,947

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 10,800 10,800
Hire purchase contracts 3,107 2,103
Trade creditors 1,711 1,397
Taxation and social security 45,618 26,713
Other creditors 14,124 43,488
75,360 84,501

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans 10,033 20,033
Hire purchase contracts 29,070 32,177
39,103 52,210

8. SECURED DEBTS

The following secured debts are included within creditors:

30/6/24 30/6/23
£    £   
Hire purchase contracts 32,177 34,280

THE ALPHABET TREE LIMITED (REGISTERED NUMBER: 04789519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

9. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 30/6/2024 30/6/2023
value: £ £
100 Ordinary shares £1 100 100
1 Ordinary D shares £1 1 1
1 Ordinary E shares £1 1 1
102 102