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Company Registration No. 06513975 (England and Wales)
Chelmsford Tree Services Ltd Unaudited accounts for the year ended 31 March 2025
Chelmsford Tree Services Ltd Unaudited accounts Contents
Page
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Chelmsford Tree Services Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,682 
21,548 
Current assets
Debtors
11,218 
8,824 
Cash at bank and in hand
41,303 
48,906 
52,521 
57,730 
Creditors: amounts falling due within one year
(20,675)
(22,423)
Net current assets
31,846 
35,307 
Total assets less current liabilities
50,528 
56,855 
Provisions for liabilities
Deferred tax
(3,057)
(4,045)
Net assets
47,471 
52,810 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
47,469 
52,808 
Shareholders' funds
47,471 
52,810 
For the year ending 31 March 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 8 April 2025 and were signed on its behalf by
N Creighton Director Company Registration No. 06513975
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Chelmsford Tree Services Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Chelmsford Tree Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 06513975. The registered office is HUNTINGDON'S FARM BACK LANE, EAST HANNINGFIELD, CHELMSFORD, CM3 8BL.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
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 is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Chelmsford Tree Services Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
39,577 
30,650 
70,227 
Additions
9,218 
- 
9,218 
Disposals
(18,724)
(6,300)
(25,024)
At 31 March 2025
30,071 
24,350 
54,421 
Depreciation
At 1 April 2024
30,208 
18,471 
48,679 
Charge for the year
5,843 
6,087 
11,930 
On disposals
(18,673)
(6,197)
(24,870)
At 31 March 2025
17,378 
18,361 
35,739 
Net book value
At 31 March 2025
12,693 
5,989 
18,682 
At 31 March 2024
9,369 
12,179 
21,548 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,218 
6,118 
Accrued income and prepayments
- 
2,706 
11,218 
8,824 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,105 
6,427 
Trade creditors
76 
307 
Taxes and social security
3,759 
12,765 
Other creditors
494 
671 
Loans from directors
10,101 
1,178 
Accruals
1,140 
1,075 
20,675 
22,423 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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