REGISTERED NUMBER: 04967853 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

DARTMOOR TREE SURGEONS LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

G M Joyce

S H Joyce

SECRETARY:

S H Joyce

REGISTERED OFFICE:

Venmore Barn

Woodbury

Exeter

Devon

EX5 1LD

REGISTERED NUMBER:

04967853 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

161,323

53,479

161,323

53,479

CURRENT ASSETS

Stocks

3,452

5,041

Debtors

6

15,206

42,743

Cash at bank and in hand

17,636

87,106

36,294

134,890

CREDITORS

Amounts falling due within one year

7

119,133

105,550

NET CURRENT (LIABILITIES)/ASSETS

(82,839

)

29,340

TOTAL ASSETS LESS CURRENT LIABILITIES

78,484

82,819

CREDITORS

Amounts falling due after more than one year

8

(52,000

)

(50,000

)

PROVISIONS FOR LIABILITIES

(2,295

)

(5,392

)

NET ASSETS

24,189

27,427

CAPITAL AND RESERVES

Called up share capital

9

783

783

Retained earnings

23,406

26,644

SHAREHOLDERS' FUNDS

24,189

27,427

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

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

The directors acknowledge their 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 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 Board of Directors and authorised for issue on 2 April 2025 and were signed on its behalf by:

G M Joyce - Director

1.	STATUTORY INFORMATION

Dartmoor Tree Surgeons Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

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.

Office Development

-

5% on cost

Plant and equipment

-

between 12.5% and 25% on cost

Office furniture and equipment

-

15% on cost

Motor vehicles

-

between 12.5% and 25% on cost

New office build

-

5% on cost

No depreciation has been provided on the office development which is still in the course of construction. Depreciation will be provided at the rate specified when the development has been completed and the office has been brought into use.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Going concern

The financial statements have been prepared on the going concern basis. The directors have confirmed that sufficient finance will be available to enable the company to continue trading for at least 12 months after the date of the approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2023

and 30 November 2024

60,000

AMORTISATION

At 1 December 2023

and 30 November 2024

60,000

NET BOOK VALUE

At 30 November 2024

-

At 30 November 2023

-

5.	TANGIBLE FIXED ASSETS

Office

furniture

Office

Plant and

and

Development

equipment

equipment

£

£

£

COST

At 1 December 2023

-

150,419

12,869

Additions

125,828

1,180

-

Disposals

-

(14,590

)

(6,926

)

At 30 November 2024

125,828

137,009

5,943

DEPRECIATION

At 1 December 2023

-

142,438

10,983

Charge for year

-

4,558

486

Eliminated on disposal

-

(14,590

)

(6,926

)

At 30 November 2024

-

132,406

4,543

NET BOOK VALUE

At 30 November 2024

125,828

4,603

1,400

At 30 November 2023

-

7,981

1,886

New

Motor

office

vehicles

build

Totals

£

£

£

COST

At 1 December 2023

102,262

28,945

294,495

Additions

936

-

127,944

Disposals

(11,231

)

-

(32,747

)

At 30 November 2024

91,967

28,945

389,692

DEPRECIATION

At 1 December 2023

79,788

7,807

241,016

Charge for year

13,608

1,448

20,100

Eliminated on disposal

(11,231

)

-

(32,747

)

At 30 November 2024

82,165

9,255

228,369

NET BOOK VALUE

At 30 November 2024

9,802

19,690

161,323

At 30 November 2023

22,474

21,138

53,479

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Trade debtors

14,130

36,920

Other debtors

1,076

5,823

15,206

42,743

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Hire purchase contracts

-

326

Trade creditors

4,503

11,146

Taxation and social security

31,607

31,717

Other creditors

83,023

62,361

119,133

105,550

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.24

30.11.23

£

£

Other creditors

52,000

50,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.24

30.11.23

value:

£

£

350

Ordinary A

£1

350

350

150

Ordinary B

£1

150

150

283

Ordinary C

£1

283

283

783

783

10.	RELATED PARTY DISCLOSURES

Included within other creditors falling due within one year is a loan account from the directors of £66,014 (2023 - £51,999). The loan is unsecured, interest free and repayable on demand.

Included in other creditors falling due after more than one year is a loan from the directors of £52,000 (2023 - £50,000). The loan is unsecured and the directors have confirmed that they will not seek repayment of this shareholders' loan for at least the next twelve months. Interest is charged on the unpaid balance of this loan at a market rate.

Included in other creditors falling due within one year is an amount of £2,589 (2023- debtor £3,019) due to a company in which the directors have a participating interest.