Beechwood Trees and Landscapes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07075877 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BEECHWOOD TREES AND LANDSCAPES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S S Rotheram

REGISTERED OFFICE:

Oak Farm Nursery

Brinklow Road

Coventry

CV3 2AD

REGISTERED NUMBER:

07075877 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

1,170,761

1,182,891

1,170,761

1,182,891

CURRENT ASSETS

Stocks

98,914

45,954

Debtors

6

654,958

386,699

Cash at bank and in hand

202,140

294,491

956,012

727,144

CREDITORS

Amounts falling due within one year

7

755,651

576,512

NET CURRENT ASSETS

200,361

150,632

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,371,122

1,333,523

CREDITORS

Amounts falling due after more than one year

8

(306,069

)

(335,303

)

PROVISIONS FOR LIABILITIES

(238,570

)

(214,313

)

NET ASSETS

826,483

783,907

CAPITAL AND RESERVES

Called up share capital

1,100

Retained earnings

825,383

782,807

826,483

783,907

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 29 August 2025 and were signed by:

S S Rotheram - Director

1.	STATUTORY INFORMATION

Beechwood Trees and Landscapes 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Plant and machinery

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2023 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

145,000

AMORTISATION

At 1 January 2024

and 31 December 2024

145,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 January 2024

348,772

893,548

741,420

1,983,740

Additions

-

141,669

117,411

259,080

Disposals

-

(11,660

)

(104,233

)

(115,893

)

At 31 December 2024

348,772

1,023,557

754,598

2,126,927

DEPRECIATION

At 1 January 2024

23,134

486,991

290,724

800,849

Charge for year

4,924

102,579

119,827

227,330

Eliminated on disposal

-

(7,206

)

(64,807

)

(72,013

)

At 31 December 2024

28,058

582,364

345,744

956,166

NET BOOK VALUE

At 31 December 2024

320,714

441,193

408,854

1,170,761

At 31 December 2023

325,638

406,557

450,696

1,182,891

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

577,298

200,554

Amounts owed by participating interests

43,652

42,254

Other debtors

34,008

143,891

654,958

386,699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts

21,262

21,558

Hire purchase contracts

191,960

161,280

Trade creditors

207,209

239,048

Amounts owed to participating interests

1,096

-

Taxation and social security

218,071

104,335

Other creditors

116,053

50,291

755,651

576,512

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

Bank loans

81,808

95,075

Hire purchase contracts

224,261

211,965

Other creditors

-

28,263

306,069

335,303

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024

2023

£

S S Rotheram

Balance outstanding at start of year

19,239

(884

)

Amounts advanced

140,761

192,123

Amounts repaid

(160,000

)

(172,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

19,239

10.	RELATED PARTY DISCLOSURES

Included within debtors at the year end is an aggregated amount due from a company under common control £43,652 (2023 - £42,254). The loan is interest free and payable on demand.