Amenity Trees Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05799635

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		6,151		8,201

			6,151		8,201
CURRENT ASSETS
Stocks	6	2,425		3,335
Debtors	7	38,456		47,059

		40,881		50,394
Creditors: Amounts Falling Due Within One Year	8	(87,299 )		(78,858 )

NET CURRENT ASSETS (LIABILITIES)			(46,418 )		(28,464 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(40,267 )		(20,263 )

Creditors: Amounts Falling Due After More Than One Year	9		(31,909 )		(32,342 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(1,060 )		(1,426 )

NET LIABILITIES			(73,236 )		(54,031 )

CAPITAL AND RESERVES
Called up share capital	12		1		1
Profit and Loss Account			(73,237 )		(54,032 )

SHAREHOLDERS' FUNDS			(73,236)		(54,031)

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Amenity Trees Limited

Balance Sheet (continued)

As At 31 August 2024

For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Beale

Director

24th September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Amenity Trees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05799635 . The registered office is Hedsor Golf Course Broad Lane, Wooburn Green, High Wycombe, Buckinghamshire, HP10 0JW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Amenity Trees Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2023	10,000

As at 31 August 2024	10,000

Amortisation
As at 1 September 2023	10,000

As at 31 August 2024	10,000

Net Book Value
As at 31 August 2024	-

As at 1 September 2023	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2023	6,344	78,125	2,920	87,389

As at 31 August 2024	6,344	78,125	2,920	87,389

Depreciation
As at 1 September 2023	5,832	70,582	2,774	79,188
Provided during the period	128	1,886	36	2,050

As at 31 August 2024	5,960	72,468	2,810	81,238

Net Book Value
As at 31 August 2024	384	5,657	110	6,151

As at 1 September 2023	512	7,543	146	8,201

6. Stocks

	2024	2023
	£	£
Stock	2,425	3,335

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Amenity Trees Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2024

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	13,899	10,914
Prepayments and accrued income	2,279	2,279
Corporation tax recoverable assets	12,911	12,911
VAT	9,367	8,318
Director's loan account	-	12,637

	38,456	47,059

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	16,763	15,551
Bank loans and overdrafts	22,114	26,475
Corporation tax	14,332	14,332
PAYE and NIC	8,762	11,236
Accruals and deferred income	11,643	11,264
Director's loan account	13,685	-

	87,299	78,858

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	31,909	32,342

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2024		2023
	£		£
Bank loans	4,653		-

10. Deferred Taxation

The provision for deferred tax relate to accelerated capital allowances.

	2024	2023
	£	£
Accelerated capital allowances	1,060	1,426

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2023	1,426	1,426
Deferred taxation	(366 )	(366 )

Balance at 31 August 2024	1,060	1,060

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Amenity Trees Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2024

12. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

13. Directors Advances, Credits and Guarantees

Included within Creditors is a loan outstanding to the director:

	As at 1 September 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2024
	£	£	£	£	£
Mr Robert Beale	12,637	-	(26,322 )	-	(13,685 )

The above loan is unsecured and repayable on demand.

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