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Registration number: 10300461


Daniel James Tree Services Limited

Directors' Report and Unaudited Financial Statements

for the Year Ended 31 July 2024

 

Daniel James Tree Services Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Daniel James Tree Services Limited

Company Information

Director

Mr Daniel James McKeown

Registered office

61 The Covert
Keele
Newcastle under Lyme
Staffordshire
ST5 5AZ

Accountants

Howsons (Stoke) Limited
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

 

Daniel James Tree Services Limited

(Registration number: 10300461)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

75,902

110,175

Current assets

 

Stocks

5

-

4,975

Debtors

6

27,715

28,752

Cash at bank and in hand

 

46,531

1,972

 

74,246

35,699

Creditors: Amounts falling due within one year

7

(139,800)

(154,297)

Net current liabilities

 

(65,554)

(118,598)

Total assets less current liabilities

 

10,348

(8,423)

Creditors: Amounts falling due after more than one year

7

(1,625)

(19,192)

Provisions for liabilities

(2,000)

-

Net assets/(liabilities)

 

6,723

(27,615)

Capital and reserves

 

Called up share capital

1

1

Retained earnings

6,722

(27,616)

Shareholders' funds/(deficit)

 

6,723

(27,615)

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Daniel James Tree Services Limited

(Registration number: 10300461)
Balance Sheet as at 31 July 2024

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 March 2025
 

.........................................
Mr Daniel James McKeown
Director

 

Daniel James Tree Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
61 The Covert
Keele
Newcastle under Lyme
Staffordshire
ST5 5AZ

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Daniel James Tree Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Asset class

Depreciation method and rate

Plant and equipment

10% reducing balance basis

Motor vehicles

20% reducing balance basis

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2023 - 9).

 

Daniel James Tree Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Motor vehicles
 £

Plant and equipment
£

Total
£

Cost or valuation

At 1 August 2023

94,185

113,061

207,246

Disposals

(52,540)

(15,500)

(68,040)

At 31 July 2024

41,645

97,561

139,206

Depreciation

At 1 August 2023

64,987

32,084

97,071

Charge for the year

3,151

7,035

10,186

Eliminated on disposal

(39,093)

(4,860)

(43,953)

At 31 July 2024

29,045

34,259

63,304

Carrying amount

At 31 July 2024

12,600

63,302

75,902

At 31 July 2023

29,198

80,977

110,175

5

Stocks

2024
£

2023
£

Work in progress

-

4,975

6

Debtors

2024
£

2023
£

Trade debtors

27,715

28,752

 

Daniel James Tree Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Bank loans and overdrafts

3,900

7,107

Taxation and social security

 

16,042

22,119

Other creditors

 

2,132

1,931

Directors' loan account

 

117,726

123,140

 

139,800

154,297

Due after one year

 

Loans and borrowings

1,625

19,192