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REGISTERED NUMBER: 08760398 (Wales)















Cardiff Treescapes Arboricultural
Contractors Limited

Unaudited Financial Statements

for the Year Ended 31 October 2024






Cardiff Treescapes Arboricultural
Contractors Limited (Registered number: 08760398)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cardiff Treescapes Arboricultural
Contractors Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: P W Owens





REGISTERED OFFICE: 21 Earls Court Road
Penylan
Cardiff
Glamorgam
CF23 9DE





REGISTERED NUMBER: 08760398 (Wales)





ACCOUNTANTS: Xeinadin South Wales & West Limited
Accountants & Business Advisors
Suite 2d,
Building 1 Eastern Business Park
St Mellons
Cardiff
CF3 5EA

Cardiff Treescapes Arboricultural
Contractors Limited (Registered number: 08760398)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 36,363 44,212

CURRENT ASSETS
Stocks 4,457 5,074
Debtors 5 19,782 13,191
Cash at bank - 6
24,239 18,271
CREDITORS
Amounts falling due within one year 6 51,923 37,610
NET CURRENT LIABILITIES (27,684 ) (19,339 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,679

24,873

CREDITORS
Amounts falling due after more than one year 7 - (4,467 )

PROVISIONS FOR LIABILITIES 9 (7,636 ) (10,169 )
NET ASSETS 1,043 10,237

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 943 10,137
SHAREHOLDERS' FUNDS 1,043 10,237

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 director acknowledges his 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.

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 director and authorised for issue on 17 July 2025 and were signed by:





P W Owens - Director


Cardiff Treescapes Arboricultural
Contractors Limited (Registered number: 08760398)

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

1. STATUTORY INFORMATION

Cardiff Treescapes Arboricultural Contractors Limited is a private company, limited by shares , registered in Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 company meets its working capital requirements through the ongoing support of its director. If this support is removed, it may not be appropriate for the financial statements to be prepared on a going concern basis and as such the company's assets and liabilities may have to be restated.

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

Revenue is recognised when services are provided or goods are delivered and legal title has passed. It is recognised at the fair value of the consideration received or receivable. Revenue is reduced for estimated customers returns, rebates and other similar allowances.

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 cost
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

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.

Cardiff Treescapes Arboricultural
Contractors Limited (Registered number: 08760398)

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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 141,457 34,111 1,035 176,603
Additions 954 10,478 - 11,432
At 31 October 2024 142,411 44,589 1,035 188,035
DEPRECIATION
At 1 November 2023 117,877 13,735 779 132,391
Charge for year 13,887 5,214 180 19,281
At 31 October 2024 131,764 18,949 959 151,672
NET BOOK VALUE
At 31 October 2024 10,647 25,640 76 36,363
At 31 October 2023 23,580 20,376 256 44,212

The net book value of assets held under hire purchase agreements as at the balance sheet date is £nil (2023: £7,729).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 17,784 11,448
Other debtors 1,998 1,743
19,782 13,191

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 7,128 -
Hire purchase contracts 4,467 7,000
Taxation and social security 24,326 27,765
Other creditors 16,002 2,845
51,923 37,610

Cardiff Treescapes Arboricultural
Contractors Limited (Registered number: 08760398)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Hire purchase contracts - 4,467

8. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 31.10.23
£    £   
Hire purchase contracts 4,467 11,467

9. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 7,636 10,169

Deferred
tax
£   
Balance at 1 November 2023 10,169
Credit to Income Statement during year (2,533 )
Balance at 31 October 2024 7,636

10. DIRECTOR'S 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
£    £   
P W Owens
Balance outstanding at start of year 21 1,924
Amounts advanced 69,734 87,014
Amounts repaid (81,035 ) (88,917 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (11,280 ) 21