Registered number
05901526
DNB Tree Surgery Limited
Filleted Accounts
31 August 2024
DNB Tree Surgery Limited
Registered number: 05901526
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 599,860 555,758
Investments 5 198,469 198,469
798,329 754,227
Current assets
Debtors 6 1,129,586 1,066,228
Cash at bank and in hand 36,521 (85,969)
1,166,107 980,259
Creditors: amounts falling due within one year (834,752) (383,075)
Net current assets 331,355 597,184
Total assets less current liabilities 1,129,684 1,351,411
Creditors: amounts falling due after more than one year 8 (130,180) (422,914)
Provisions for liabilities (46,322) (46,322)
Net assets 953,182 882,175
Capital and reserves
Called up share capital 2 2
Profit and loss account 953,180 882,173
Shareholders' funds 953,182 882,175
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Boorer
Director
Approved by the board on 28 May 2025
DNB Tree Surgery Limited
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% straight line
Motor Vehicles 25% straight line
Depreciation on the buildings is shown at market value. After consideration it was decided that no depreciation is required for the year ended 31 August 2018.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Directors Remuneration 2024 2023
£ £
D Boorer 24,517 7,718
24,517 7,718
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 17 17
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 September 2023 203,090 1,086,333 1,214,250 2,503,673
Additions - 116,003 178,279 294,282
Disposals - - - -
At 31 August 2024 203,090 1,202,336 1,392,529 2,797,955
Depreciation
At 1 September 2023 - 807,967 1,139,948 1,947,915
Charge for the year - 136,199 113,981 250,180
On disposals - - - -
At 31 August 2024 - 944,166 1,253,929 2,198,095
Net book value
At 31 August 2024 203,090 258,170 138,600 599,860
At 31 August 2023 203,090 278,366 74,302 555,758
.
5 Investments
Investments in
subsidiary
undertakings Total
£ £
Cost
At 1 September 2023 198,469 198,469
Additions - -
At 31 August 2024 198,469 198,469
6 Debtors 2024 2023
£ £
Amounts owed by Southcoast Firewood 8,000 5,000
Amounts owed by Alpine Tree Surgeons 36,090 34,790
Amounts owed by Sequoia Tree Surgeons 209 209
Trade debtors 306,704 238,642
Directors loan account 554,202 558,206
Other debtors 224,381 229,381
1,129,586 1,066,228
7 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts - -
Obligations under finance lease and hire purchase contracts 202,615 -
Trade creditors 325,302 140,832
Corporation tax 102,595 45,784
Other taxes and social security costs 101,642 93,861
Other creditors 102,598 102,598
834,752 383,075
8 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 130,180 138,940
Obligations under finance lease and hire purchase contracts - 283,974
130,180 422,914
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