Company Registration No. 12427627 (England and Wales)
Arborglyph Tree Services Ltd
Unaudited accounts
for the year ended 31 January 2025
Arborglyph Tree Services Ltd
Unaudited accounts
Contents
Arborglyph Tree Services Ltd
Company Information
for the year ended 31 January 2025
Director
James Richard Newboult
Company Number
12427627 (England and Wales)
Registered Office
112-113 High Street
LINCOLN
LN5 7PY
ENGLAND
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
Arborglyph Tree Services Ltd
Statement of financial position
as at 31 January 2025
Tangible assets
40,173
42,618
Cash at bank and in hand
12,098
7,720
Creditors: amounts falling due within one year
(15,288)
(9,049)
Net current (liabilities)/assets
(2,155)
861
Total assets less current liabilities
38,018
43,479
Creditors: amounts falling due after more than one year
(7,769)
(9,535)
Provisions for liabilities
Deferred tax
(8,040)
(6,137)
Called up share capital
100
100
Capital contribution reserve
10,000
10,000
Profit and loss account
12,109
17,707
Shareholders' funds
22,209
27,807
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 February 2025 and were signed on its behalf by
James Richard Newboult
Director
Company Registration No. 12427627
Arborglyph Tree Services Ltd
Notes to the Accounts
for the year ended 31 January 2025
Arborglyph Tree Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12427627. The registered office is 112-113 High Street, LINCOLN, LN5 7PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
10% Reducing balance
Computer equipment
20% Reducing balance
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.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Arborglyph Tree Services Ltd
Notes to the Accounts
for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2024
45,345
20,512
1,641
3,049
70,547
Additions
7,445
-
-
-
7,445
At 31 January 2025
52,790
20,512
1,641
3,049
77,992
At 1 February 2024
15,805
10,243
451
1,430
27,929
Charge for the year
7,397
2,054
115
324
9,890
At 31 January 2025
23,202
12,297
566
1,754
37,819
At 31 January 2025
29,588
8,215
1,075
1,295
40,173
At 31 January 2024
29,540
10,269
1,190
1,619
42,618
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
15,870
15,610
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
8,101
6,075
Taxes and social security
2,179
-
Loans from directors
58
367
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
7,769
9,535
H. Purchase/Lease agreements
2yrs - 5yrs. - £7,769
Arborglyph Tree Services Ltd
Notes to the Accounts
for the year ended 31 January 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
8,040
6,137
Provision at start of year
6,137
6,688
Charged/(credited) to the profit and loss account
1,903
(551)
Provision at end of year
8,040
6,137
A cumulative deferred taxation reserve has been created of some £8,040 to date.
This reserve will reverse in future periods to create a tax liability at the prevailing rate on the day.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).