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REGISTERED NUMBER: 03990790 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 August 2024

for

Cadeby Tree Sales Ltd

Cadeby Tree Sales Ltd (Registered number: 03990790)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Cadeby Tree Sales Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: T A Theobald
S L Flamson





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicestershire
LE19 1WP





REGISTERED NUMBER: 03990790 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cadeby Tree Sales Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cadeby Tree Sales Ltd for the year ended 31 August 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cadeby Tree Sales Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cadeby Tree Sales Ltd and state those matters that we have agreed to state to the Board of Directors of Cadeby Tree Sales Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cadeby Tree Sales Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cadeby Tree Sales Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cadeby Tree Sales Ltd. You consider that Cadeby Tree Sales Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cadeby Tree Sales Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


28 May 2025

Cadeby Tree Sales Ltd (Registered number: 03990790)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 937,647 616,734
Investments 5 4,037 4,037
941,684 620,771

CURRENT ASSETS
Stocks 765,051 1,091,633
Debtors 6 773,844 896,608
Cash at bank 2,348 30
1,541,243 1,988,271
CREDITORS
Amounts falling due within one year 7 711,456 890,823
NET CURRENT ASSETS 829,787 1,097,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,771,471

1,718,219

CREDITORS
Amounts falling due after more than
one year

8

(225,085

)

(141,621

)

PROVISIONS FOR LIABILITIES (137,434 ) (98,337 )
NET ASSETS 1,408,952 1,478,261

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 1,407,952 1,477,261
SHAREHOLDERS' FUNDS 1,408,952 1,478,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Cadeby Tree Sales Ltd (Registered number: 03990790)

Statement of Financial Position - continued
31 August 2024


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 28 May 2025 and were signed on its behalf by:





S L Flamson - Director


Cadeby Tree Sales Ltd (Registered number: 03990790)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Cadeby Tree Sales Ltd 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 represents the value on delivery of goods and services provided, 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.
Leasehold improvements - 10% on cost
Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line basis

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct costs incurred to grow the trees based on an average time in the ground of 7 years, less provisions for spoil and disease.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cadeby Tree Sales Ltd (Registered number: 03990790)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 September 2023 129,747 767,080 145,360
Additions 165,080 279,604 5,950
Disposals - (2,690 ) -
At 31 August 2024 294,827 1,043,994 151,310
DEPRECIATION
At 1 September 2023 14,172 400,158 101,495
Charge for year 29,483 129,187 9,963
Eliminated on disposal - (2,103 ) -
At 31 August 2024 43,655 527,242 111,458
NET BOOK VALUE
At 31 August 2024 251,172 516,752 39,852
At 31 August 2023 115,575 366,922 43,865

Cadeby Tree Sales Ltd (Registered number: 03990790)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 191,426 8,564 1,242,177
Additions 92,300 - 542,934
Disposals (18,333 ) - (21,023 )
At 31 August 2024 265,393 8,564 1,764,088
DEPRECIATION
At 1 September 2023 101,326 8,292 625,443
Charge for year 43,291 272 212,196
Eliminated on disposal (9,095 ) - (11,198 )
At 31 August 2024 135,522 8,564 826,441
NET BOOK VALUE
At 31 August 2024 129,871 - 937,647
At 31 August 2023 90,100 272 616,734

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2023
and 31 August 2024 4,037
NET BOOK VALUE
At 31 August 2024 4,037
At 31 August 2023 4,037

6. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 64,362 142,352
Other debtors 678,432 723,206
742,794 865,558

Cadeby Tree Sales Ltd (Registered number: 03990790)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


6. DEBTORS - continued
31.8.24 31.8.23
£    £   
Amounts falling due after more than one year:
Other debtors 31,050 31,050

Aggregate amounts 773,844 896,608

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 117,511 176,120
Hire purchase contracts 107,394 59,124
Trade creditors 202,227 135,394
Taxation and social security 64,044 149,385
Other creditors 220,280 370,800
711,456 890,823

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 13,951 24,111
Hire purchase contracts 211,134 117,510
225,085 141,621

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
600 Ordinary £1 600 600
400 'A' Ordinary £1 400 400
1,000 1,000

10. OTHER FINANCIAL COMMITMENTS

The company has total guarantees and commitments at the balance sheet date of £139,230 (2023 - £159,120), which are not included in the balance sheet and relates to the property lease agreement over the remaining 8 years. There is no break clause in the lease agreement. There is an agreement to be able to underlet until 2031.

Cadeby Tree Sales Ltd (Registered number: 03990790)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
S L Flamson
Balance outstanding at start of year 56,236 30,733
Amounts advanced 97,664 25,503
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 153,900 56,236

T A Theobald
Balance outstanding at start of year (18,007 ) (27,559 )
Amounts advanced 55,456 9,552
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 37,449 (18,007 )

The above loans are interest free and repayable on demand.