1 January 2024 false No description of principal activity Taxfiler 2024.6 SC340995business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC3409952023-12-31 SC3409952024-01-012024-12-31 SC340995business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC340995business:FilletedAccounts2024-01-012024-12-31 SC3409952024-12-31 SC340995business:Director12024-01-012024-12-31 SC340995business:RegisteredOffice2024-01-012024-12-31 SC3409952023-12-31 SC340995core:WithinOneYear2024-12-31 SC340995core:WithinOneYear2023-12-31 SC340995core:AfterOneYear2024-12-31 SC340995core:AfterOneYear2023-12-31 SC340995core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC340995core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC340995core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC340995core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC340995core:PreviouslyStatedAmount2024-12-31 SC340995core:PreviouslyStatedAmount2023-12-31 SC340995business:SmallEntities2024-01-012024-12-31 SC340995countries:Scotland2024-01-012024-12-31 SC340995core:PlantMachinery2024-01-012024-12-31 SC340995core:MotorVehicles2024-01-012024-12-31 SC340995core:ComputerEquipment2024-01-012024-12-31 SC340995core:PlantMachinery2023-12-31 SC340995core:MotorVehicles2023-12-31 SC340995core:PlantMachinery2024-12-31 SC340995core:MotorVehicles2024-12-31 SC3409952023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC340995 (Scotland)
247 TREE SURGERY LIMITED Unaudited accounts for the year ended 31 December 2024
247 TREE SURGERY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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247 TREE SURGERY LIMITED Company Information for the year ended 31 December 2024
Director
Michael Briggs
Company Number
SC340995 (Scotland)
Registered Office
SCHOOLHOUSE 18 MAIN STREET CANNOCK FIFE KY12 9JG
Accountants
Tranquillity Tax 12 Peasehill Brae Rosyth Dunfermline KY11 2AP
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247 TREE SURGERY LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
40,799 
52,721 
Current assets
Debtors
5
247 
723 
Cash at bank and in hand
13,780 
34,419 
14,027 
35,142 
Creditors: amounts falling due within one year
6
(92,833)
(109,219)
Net current liabilities
(78,806)
(74,077)
Total assets less current liabilities
(38,007)
(21,356)
Creditors: amounts falling due after more than one year
7
(623)
(9,133)
Provisions for liabilities
Deferred tax
(18,573)
(18,573)
Net liabilities
(57,203)
(49,062)
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
(67,203)
(59,062)
Shareholders' funds
(57,203)
(49,062)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2025 and were signed on its behalf by
Michael Briggs Director Company Registration No. SC340995
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247 TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
247 TREE SURGERY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC340995. The registered office is SCHOOLHOUSE, 18 MAIN STREET, CANNOCK, FIFE, KY12 9JG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
33.33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
221,269 
34,685 
255,954 
Additions
7,842 
- 
7,842 
Disposals
(9,183)
- 
(9,183)
At 31 December 2024
219,928 
34,685 
254,613 
Depreciation
At 1 January 2024
174,661 
28,572 
203,233 
Charge for the year
9,053 
1,528 
10,581 
At 31 December 2024
183,714 
30,100 
213,814 
Net book value
At 31 December 2024
36,214 
4,585 
40,799 
At 31 December 2023
46,608 
6,113 
52,721 
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247 TREE SURGERY LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
247 
- 
Trade debtors
- 
723 
247 
723 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,674 
1,600 
VAT
- 
3,081 
Obligations under finance leases and hire purchase contracts
189 
4,916 
Trade creditors
- 
581 
Other creditors
45,496 
31,496 
Loans from directors
45,474 
67,545 
92,833 
109,219 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
434 
2,400 
Obligations under finance leases and hire purchase contracts
189 
6,733 
623 
9,133 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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