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REGISTERED NUMBER: 14416216 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

All Seasons Tree Care (East Midlands)
Limited

All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


All Seasons Tree Care (East Midlands)
Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: S E Creedy
Mrs G Creedy





REGISTERED OFFICE: 32 Leicester Street
Melton Mowbray
Leicestershire
LE13 0PP





REGISTERED NUMBER: 14416216 (England and Wales)





ACCOUNTANTS: RR Accountancy Ltd
Chartered Accountant
32 Leicester Street
Melton Mowbray
Leicestershire
LE13 0PP

All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,333 8,333
Tangible assets 5 137,402 161,034
143,735 169,367

CURRENT ASSETS
Stocks 1,197 1,197
Debtors 6 10,775 17,480
Cash at bank 12,593 34,654
24,565 53,331
CREDITORS
Amounts falling due within one year 7 140,039 163,491
NET CURRENT LIABILITIES (115,474 ) (110,160 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,261

59,207

CREDITORS
Amounts falling due after more than one
year

8

(36,091

)

(55,143

)

ACCRUALS AND DEFERRED INCOME (10,766 ) (13,108 )
NET LIABILITIES (18,596 ) (9,044 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (18,696 ) (9,144 )
(18,596 ) (9,044 )

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

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

All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

Balance Sheet - continued
31 October 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 14 June 2025 and were signed on its behalf by:





S E Creedy - Director


All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

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

1. STATUTORY INFORMATION

All Seasons Tree Care (East Midlands) Limited 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.

The financial statements have been prepared on the going concern basis. The company has net liabilities of £18,596 (2023 £9,044) but net current liabilities of £126,239 (2023 £123,268). The directors of the company have confirmed their continuing support for the company and believes it will be able to meet its liabilities as they fall due.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.


All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 10,000
AMORTISATION
At 1 November 2023 1,667
Charge for year 2,000
At 31 October 2024 3,667
NET BOOK VALUE
At 31 October 2024 6,333
At 31 October 2023 8,333

All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 188,246
Additions 6,976
Disposals (3,317 )
At 31 October 2024 191,905
DEPRECIATION
At 1 November 2023 27,212
Charge for year 27,626
Eliminated on disposal (335 )
At 31 October 2024 54,503
NET BOOK VALUE
At 31 October 2024 137,402
At 31 October 2023 161,034

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 65,000
DEPRECIATION
At 1 November 2023 11,667
Charge for year 11,666
At 31 October 2024 23,333
NET BOOK VALUE
At 31 October 2024 41,667
At 31 October 2023 53,333

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,406 14,136
Other debtors 2,369 3,344
10,775 17,480

All Seasons Tree Care (East Midlands)
Limited (Registered number: 14416216)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 22,743 22,743
Trade creditors 1,007 1,035
Taxation and social security 6,863 8,597
Other creditors 109,426 131,116
140,039 163,491

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 11,962 32,014
Other creditors 24,129 23,129
36,091 55,143