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REGISTERED NUMBER: 10426141 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Roscoe Tree Services Ltd

Roscoe Tree Services Ltd (Registered number: 10426141)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Roscoe Tree Services Ltd

Company Information
for the year ended 31 October 2024







DIRECTORS: B W Roscoe
D Roscoe





REGISTERED OFFICE: West End Cottage
South Dairy
Wiston
HAVERFORDWEST
Pembrokeshire
SA62 4BD





REGISTERED NUMBER: 10426141 (England and Wales)

Roscoe Tree Services Ltd (Registered number: 10426141)

Abridged Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 880,778 954,182
Investment property 5 403,287 282,930
1,284,065 1,237,112

CURRENT ASSETS
Debtors 179,704 157,414
Cash at bank and in hand 291,387 207,535
471,091 364,949
CREDITORS
Amounts falling due within one year 426,181 419,142
NET CURRENT ASSETS/(LIABILITIES) 44,910 (54,193 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,328,975

1,182,919

CREDITORS
Amounts falling due after more than one year (38,182 ) (154,582 )

PROVISIONS FOR LIABILITIES (159,165 ) (172,758 )
NET ASSETS 1,131,628 855,579

CAPITAL AND RESERVES
Called up share capital 75 75
Retained earnings 1,131,553 855,504
SHAREHOLDERS' FUNDS 1,131,628 855,579

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.

Roscoe Tree Services Ltd (Registered number: 10426141)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:




B W Roscoe - Director



D Roscoe - Director


Roscoe Tree Services Ltd (Registered number: 10426141)

Notes to the Financial Statements
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Roscoe Tree Services 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 is measured at the fair value of the consideration received or receivable, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Roscoe Tree Services Ltd (Registered number: 10426141)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

2. ACCOUNTING POLICIES - continued

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.

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 23 (2023 - 22 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2023 1,555,785
Additions 199,672
Disposals (201,862 )
At 31 October 2024 1,553,595
DEPRECIATION
At 1 November 2023 601,603
Charge for year 172,479
Eliminated on disposal (101,265 )
At 31 October 2024 672,817
NET BOOK VALUE
At 31 October 2024 880,778
At 31 October 2023 954,182

Roscoe Tree Services Ltd (Registered number: 10426141)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

4. TANGIBLE FIXED ASSETS - continued

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

Totals
£   
COST
At 1 November 2023
and 31 October 2024 310,800
DEPRECIATION
At 1 November 2023 50,794
Charge for year 39,001
At 31 October 2024 89,795
NET BOOK VALUE
At 31 October 2024 221,005
At 31 October 2023 260,006

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023 282,930
Additions 120,357
At 31 October 2024 403,287
NET BOOK VALUE
At 31 October 2024 403,287
At 31 October 2023 282,930

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
B W Roscoe
Balance outstanding at start of year (15,513 ) 1,045
Amounts advanced 65,190 49,256
Amounts repaid (69,219 ) (65,814 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (19,542 ) (15,513 )

Roscoe Tree Services Ltd (Registered number: 10426141)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The Directors Loan account will be repaid to the company withing 9 months of the year end. The loan account will also be charged interest at the official HMRC rates until repaid.