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Registered Number: 13613032
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 30 September 2024

for

T G BIRD TREE AND GARDEN SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 20,891    15,224 
20,891    15,224 
Current assets      
Debtors 4 4,380    5,617 
Cash at bank and in hand 3,701    5,944 
8,081    11,561 
Creditors: amount falling due within one year 5 (16,291)   (10,365)
Net current assets (8,210)   1,196 
 
Total assets less current liabilities 12,681    16,420 
Provisions for liabilities 6 (2,848)   (3,811)
Net assets 9,833    12,609 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 9,733    12,509 
Shareholders' funds 9,833    12,609 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 13 October 2024 and were signed on its behalf by:


-------------------------------
Thomas Bird
Director
1
General Information
T G Bird Tree and Garden Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13613032, registration address Laurels Farm, Rode Lane, Carleton Rode, NR16 1NW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 22,945    12,500    750    36,195 
Additions      
Disposals      
At 30 September 2024 22,945    12,500    750    36,195 
Depreciation
At 01 October 2023 5,588    5,469    414    11,471 
Charge for year 1,964    1,758    111    3,833 
On disposals      
At 30 September 2024 7,552    7,227    525    15,304 
Net book values
Closing balance as at 30 September 2024 15,393    5,273    225    20,891 
Opening balance as at 01 October 2023 7,857    7,031    336    15,224 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 4,380    5,617 
4,380    5,617 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 22    2,029 
PAYE & Social Security 497   
Accrued Expenses 1,000    1,000 
Other Creditors 2,135    1,889 
Directors' Current Accounts 12,637    5,447 
16,291    10,365 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 3,811    3,569 
Charged to Profit & Loss (963)   242 
2,848    3,811 

7.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2