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REGISTERED NUMBER: 08702911 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Oak Tree Landscapes Limited

Oak Tree Landscapes Limited (Registered number: 08702911)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 4

Notes to the Financial Statements 5


Oak Tree Landscapes Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R R Jones
C R G Nicholson





REGISTERED OFFICE: The Old Stables
Sutton Manor Farm
Bishop's Sutton
Alresford
Hampshire
SO24 0AA





REGISTERED NUMBER: 08702911 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
The Old Stables
Sutton Manor Farm
Bishops Sutton
Alresford
Hampshire
SO24 0AA

Oak Tree Landscapes Limited (Registered number: 08702911)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 47,165 42,887

CURRENT ASSETS
Debtors 5 41,476 69,677
Cash at bank 76,881 29,717
118,357 99,394
CREDITORS
Amounts falling due within one year 6 108,618 102,214
NET CURRENT ASSETS/(LIABILITIES) 9,739 (2,820 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,904

40,067

CREDITORS
Amounts falling due after more than one
year

7

(31,418

)

(32,136

)

PROVISIONS FOR LIABILITIES 8 (9,921 ) (7,585 )
NET ASSETS 15,565 346

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 15,463 244
SHAREHOLDERS' FUNDS 15,565 346

Oak Tree Landscapes Limited (Registered number: 08702911)

Balance Sheet - continued
30 September 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 April 2025 and were signed on its behalf by:





R R Jones - Director


Oak Tree Landscapes Limited (Registered number: 08702911)

Statement of Changes in Equity
for the Year Ended 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 102 76 178

Changes in equity
Profit for the year - 23,338 23,338
Total comprehensive income - 23,338 23,338
Dividends - (23,170 ) (23,170 )
Balance at 30 September 2023 102 244 346

Changes in equity
Profit for the year - 56,119 56,119
Total comprehensive income - 56,119 56,119
Dividends - (40,900 ) (40,900 )
Balance at 30 September 2024 102 15,463 15,565

Oak Tree Landscapes Limited (Registered number: 08702911)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Oak Tree Landscapes Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance basis
Motor vehicles - 25% reducing balance basis
Computer equipment - 50% 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.

Hire purchase commitments
Assets held under hire purchase agreements are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum hire purchase payments. The related liability is included in the balance sheet as a hire purchase obligation. Hire purchase payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Oak Tree Landscapes Limited (Registered number: 08702911)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Revenue recognition
Debtors includes amounts recoverable on service contracts. Where the outcome of a transaction can be estimated reliably, revenue is recognised by reference to the stage of completion of the transaction at the balance sheet date (in accordance with FRS 102 paragraph 23.14).

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 102,079 18,800 8,272 129,151
Additions 20,000 - - 20,000
At 30 September 2024 122,079 18,800 8,272 149,151
DEPRECIATION
At 1 October 2023 64,288 14,137 7,839 86,264
Charge for year 14,448 1,166 108 15,722
At 30 September 2024 78,736 15,303 7,947 101,986
NET BOOK VALUE
At 30 September 2024 43,343 3,497 325 47,165
At 30 September 2023 37,791 4,663 433 42,887


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,650 45,891
Directors' current accounts - 19,550
Prepayments 4,826 4,236
41,476 69,677

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
BBLS (Bounce Back Loan Scheme) 7,510 7,000
Hire purchase contracts 8,509 6,851
Trade creditors 8,949 18,891
Corporation tax 14,431 3,124
Social security and other taxes 9,325 11,238
VAT 34,533 29,547
Other creditors 24,211 24,463
Accrued expenses 1,150 1,100
108,618 102,214

Oak Tree Landscapes Limited (Registered number: 08702911)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
BBLS (Bounce Back Loan Scheme) 10,500 17,500
Hire purchase contracts 20,918 14,636
31,418 32,136

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 9,921 7,585

Deferred
tax
£   
Balance at 1 October 2023 7,585
Accelerated capital allowances 2,336
Balance at 30 September 2024 9,921

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
1 Ordinary 'A' £1 1 1
1 Ordinary 'B' £1 1 1
102 102

The Ordinary shares, Ordinary 'A' shares and Ordinary 'B' shares rank pari passu in all respects except that dividends may be paid to the holders of one class of shares to the exclusion of the other at the director's discretion.

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,900 (2023 - £23,170) were paid to the directors .

2024 2023
£ £
Amount due from related party at balance sheet date:
Mr R R Jones - director - 19,550