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REGISTERED NUMBER: SC678115 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

Imrie Tree Care Ltd

Imrie Tree Care Ltd (Registered number: SC678115)






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


Imrie Tree Care Ltd

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: Mrs P Imrie
D Imrie
Miss D Imrie





REGISTERED OFFICE: Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA





REGISTERED NUMBER: SC678115 (Scotland)





ACCOUNTANTS: Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA

Imrie Tree Care Ltd (Registered number: SC678115)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 586,144 728,430

CURRENT ASSETS
Stocks 199,276 111,465
Debtors 5 238,556 364,707
Cash at bank and in hand 279,506 425,664
717,338 901,836
CREDITORS
Amounts falling due within one year 6 477,687 677,342
NET CURRENT ASSETS 239,651 224,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

825,795

952,924

CREDITORS
Amounts falling due after more than one
year

7

85,451

170,377
NET ASSETS 740,344 782,547

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 740,242 782,445
740,344 782,547

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.

Imrie Tree Care Ltd (Registered number: SC678115)

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 27 June 2025 and were signed on its behalf by:




D Imrie - Director Mrs P Imrie - Director




Miss D Imrie - Director


Imrie Tree Care Ltd (Registered number: SC678115)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Imrie Tree Care Ltd is a private company, limited by shares , registered in Scotland. 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 amounts invoiced during the year net, exclusive of Value Added Tax.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Imrie Tree Care Ltd (Registered number: SC678115)

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 40 (2023 - 41 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 November 2023 105,082 394,294 16,615
Additions - - -
Disposals - - -
At 31 October 2024 105,082 394,294 16,615
DEPRECIATION
At 1 November 2023 - 209,187 8,539
Charge for year - 46,276 2,019
Eliminated on disposal - - -
At 31 October 2024 - 255,463 10,558
NET BOOK VALUE
At 31 October 2024 105,082 138,831 6,057
At 31 October 2023 105,082 185,107 8,076

Imrie Tree Care Ltd (Registered number: SC678115)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2023 777,514 9,288 1,302,793
Additions 33,400 1,577 34,977
Disposals (27,426 ) - (27,426 )
At 31 October 2024 783,488 10,865 1,310,344
DEPRECIATION
At 1 November 2023 352,453 4,184 574,363
Charge for year 99,249 1,669 149,213
Eliminated on disposal 624 - 624
At 31 October 2024 452,326 5,853 724,200
NET BOOK VALUE
At 31 October 2024 331,162 5,012 586,144
At 31 October 2023 425,061 5,104 728,430

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2023 152,700 777,514 930,214
Additions - 33,400 33,400
Disposals - (27,426 ) (27,426 )
At 31 October 2024 152,700 783,488 936,188
DEPRECIATION
At 1 November 2023 - 352,453 352,453
Charge for year - 99,249 99,249
Eliminated on disposal - 624 624
At 31 October 2024 - 452,326 452,326
NET BOOK VALUE
At 31 October 2024 152,700 331,162 483,862
At 31 October 2023 152,700 425,061 577,761

Imrie Tree Care Ltd (Registered number: SC678115)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 212,444 343,645
Directors' loan accounts 4,000 -
Prepayments 22,112 21,062
238,556 364,707

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 128,851 161,036
Trade creditors 32,614 44,767
Tax 70,019 102,052
Social security and other taxes 34,010 28,135
Pensions (10,198 ) 12,417
VAT 19,696 82,665
Directors' loan accounts 197,495 241,270
Accrued expenses 5,200 5,000
477,687 677,342

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 85,451 170,377

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
D Imrie
Balance outstanding at start of year 102,765 173,565
Amounts repaid (11,657 ) (70,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 91,108 102,765

Mrs P Imrie
Balance outstanding at start of year 138,505 172,745
Amounts advanced - 6,560
Amounts repaid (32,118 ) (40,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 106,387 138,505