Registered number
09384584
Tom Patrick Tree Services Limited
Filleted Accounts
31 January 2025
Tom Patrick Tree Services Limited
Registered number: 09384584
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 462,842 455,893
Current assets
Debtors 4 57,102 46,585
Cash at bank and in hand 158,066 75,602
215,168 122,187
Creditors: amounts falling due within one year 5 (45,797) (16,537)
Net current assets 169,371 105,650
Total assets less current liabilities 632,213 561,543
Creditors: amounts falling due after more than one year 6 (137,799) (152,512)
Net assets 494,414 409,031
Capital and reserves
Called up share capital 1 1
Profit and loss account 494,413 409,030
Shareholder's funds 494,414 409,031
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Mr T Patrick
Director
Approved by the board on 29 June 2025
Tom Patrick Tree Services Limited
Notes to the Accounts
for the year ended 31 January 2025
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 15% Reducing Balance
Motor vehicles 15% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 714,224 106,655 820,879
Additions 122,842 - 122,842
Disposals (88,191) - (88,191)
At 31 January 2025 748,875 106,655 855,530
Depreciation
At 1 February 2024 289,945 75,041 364,986
Charge for the year 76,937 4,742 81,679
On disposals (53,977) - (53,977)
At 31 January 2025 312,905 79,783 392,688
Net book value
At 31 January 2025 435,970 26,872 462,842
At 31 January 2024 424,279 31,614 455,893
4 Debtors 2025 2024
£ £
Trade debtors 11,712 31,250
Other debtors 45,390 15,335
57,102 46,585
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 955 460
Trade creditors 13,937 6,428
Taxation and social security costs 19,890 145
Directors loan account 4,604 4,141
Deferred income from grant 4,713 4,713
Other creditors 1,698 650
45,797 16,537
6 Creditors: amounts falling due after one year 2025 2024
£ £
Capital introduced - directors loan 123,662 133,662
Deferred income from grant 14,137 18,850
137,799 152,512
7 Other information
Tom Patrick Tree Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
Dinton Mill Cottage
Hindon Road
Dinton
Wiltshire
SP3 5EQ
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