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Company Registration No. 13033232 (England and Wales)
Fern Garden Tree Services Limited Unaudited accounts for the year ended 31 December 2024
Fern Garden Tree Services Limited Unaudited accounts Contents
Page
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Fern Garden Tree Services Limited Company Information for the year ended 31 December 2024
Directors
Scott Johnson Alice Edmonds
Company Number
13033232 (England and Wales)
Registered Office
North Buckham Farm Beaminster Dorset DT8 3SH England
Accountants
Wessex Commercial Solutions Limited Yeovil Innovation Centre Barracks Close Yeovil BA22 8RN
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Fern Garden Tree Services Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
137,486 
114,153 
Current assets
Debtors
18,640 
10,257 
Cash at bank and in hand
21,228 
38,266 
39,868 
48,523 
Creditors: amounts falling due within one year
(60,505)
(59,348)
Net current liabilities
(20,637)
(10,825)
Total assets less current liabilities
116,849 
103,328 
Creditors: amounts falling due after more than one year
(86,073)
(71,648)
Net assets
30,776 
31,680 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
30,774 
31,678 
Shareholders' funds
30,776 
31,680 
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 2 May 2025 and were signed on its behalf by
Alice Edmonds Director Company Registration No. 13033232
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Fern Garden Tree Services Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Fern Garden Tree Services Limited is a private company, limited by shares, registered in England and Wales, registration number 13033232. The registered office is North Buckham Farm, Beaminster, Dorset, DT8 3SH, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Leased assets
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.
Turnover
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% Straight line
Motor vehicles
15% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
20% Straight line
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Fern Garden Tree Services Limited Notes to the Accounts for the year ended 31 December 2024
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 January 2024
169,927 
71,002 
4,258 
957 
246,144 
Additions
50,293 
25,072 
- 
714 
76,079 
Disposals
- 
(17,995)
- 
- 
(17,995)
At 31 December 2024
220,220 
78,079 
4,258 
1,671 
304,228 
Depreciation
At 1 January 2024
81,083 
45,970 
4,258 
680 
131,991 
Charge for the year
38,099 
6,855 
- 
291 
45,245 
On disposals
- 
(10,494)
- 
- 
(10,494)
At 31 December 2024
119,182 
42,331 
4,258 
971 
166,742 
Net book value
At 31 December 2024
101,038 
35,748 
- 
700 
137,486 
At 31 December 2023
88,844 
25,032 
- 
277 
114,153 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,547 
5,304 
Accrued income and prepayments
93 
4,953 
18,640 
10,257 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
15,287 
10,929 
Obligations under finance leases and hire purchase contracts
33,930 
21,527 
Trade creditors
- 
16,257 
Taxes and social security
5,655 
2,036 
Other creditors
540 
372 
Loans from directors
5,093 
3,970 
Accruals
- 
4,257 
60,505 
59,348 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
86,073 
71,648 
8
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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