1 October 2023 false No description of principal activity Taxfiler 2024.6 08671746business:PrivateLimitedCompanyLtd2023-10-012024-09-30 086717462023-09-30 086717462023-10-012024-09-30 08671746business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 08671746business:FilletedAccounts2023-10-012024-09-30 086717462024-09-30 086717462023-09-30 08671746core:WithinOneYear2024-09-30 08671746core:WithinOneYear2023-09-30 08671746core:AfterOneYear2024-09-30 08671746core:AfterOneYear2023-09-30 08671746core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 08671746core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 08671746core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 08671746core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 08671746core:PreviouslyStatedAmount2024-09-30 08671746core:PreviouslyStatedAmount2023-09-30 08671746business:SmallEntities2023-10-012024-09-30 08671746business:Director12023-10-012024-09-30 08671746countries:EnglandWales2023-10-012024-09-30 08671746core:PlantMachinery2023-10-012024-09-30 08671746core:MotorVehicles2023-10-012024-09-30 08671746core:FurnitureFittings2023-10-012024-09-30 08671746core:PlantMachinery2023-09-30 08671746core:MotorVehicles2023-09-30 08671746core:FurnitureFittings2023-09-30 08671746core:PlantMachinery2024-09-30 08671746core:MotorVehicles2024-09-30 08671746core:FurnitureFittings2024-09-30 086717462022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 08671746 (England and Wales)
Mercer Tree Services Ltd Unaudited accounts for the year ended 30 September 2024
Mercer Tree Services Ltd Unaudited accounts Contents
Page
- 2 -
Mercer Tree Services Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
360,927 
282,070 
Current assets
Debtors
2,365 
- 
Cash at bank and in hand
203,719 
77,948 
206,084 
77,948 
Creditors: amounts falling due within one year
(181,497)
(124,697)
Net current assets/(liabilities)
24,587 
(46,749)
Total assets less current liabilities
385,514 
235,321 
Creditors: amounts falling due after more than one year
(49,780)
(79,079)
Net assets
335,734 
156,242 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
335,634 
156,142 
Shareholders' funds
335,734 
156,242 
For the year ending 30 September 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by
B Mercer Director Company Registration No. 08671746
- 3 -
Mercer Tree Services Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Mercer Tree Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08671746.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20
Motor vehicles
20
Fixtures & fittings
20
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
383,097 
309,921 
6,220 
699,238 
Additions
144,642 
24,450 
- 
169,092 
Disposals
- 
(12,475)
- 
(12,475)
At 30 September 2024
527,739 
321,896 
6,220 
855,855 
Depreciation
At 1 October 2023
213,496 
200,695 
2,977 
417,168 
Charge for the year
62,851 
26,736 
648 
90,235 
On disposals
- 
(12,475)
- 
(12,475)
At 30 September 2024
276,347 
214,956 
3,625 
494,928 
Net book value
At 30 September 2024
251,392 
106,940 
2,595 
360,927 
At 30 September 2023
169,601 
109,226 
3,243 
282,070 
- 4 -
Mercer Tree Services Ltd Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
2,365 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
18,337 
15,319 
Taxes and social security
64,981 
12,395 
Other creditors
- 
4 
Loans from directors
98,179 
96,979 
181,497 
124,697 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
49,780 
79,079 
8
Average number of employees
During the year the average number of employees was 11 (2023: 11).
9
Reconciliations on adoption of FRS 102
The company transitioned from FRS 105 to FRS 102 Section 1A on 1 October 2023. There was no impact on the financial performance or position as a result of the transition.
- 5 -