Eden Tree Specialists Ltd - Filleted accounts

Registered number

10441870

Eden Tree Specialists Ltd

Report and Accounts

31 October 2024

Eden Tree Specialists Ltd
Registered number:		10441870
Balance Sheet
as at 31 October 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		128,166			124,958

Current assets
Debtors	4	50,421			58,246
Cash at bank and in hand		106,338			78,960
		156,759			137,206

Creditors: amounts falling due within one year	5	(149,175)			(90,574)

Net current assets			7,584			46,632

Total assets less current liabilities			135,750			171,590

Creditors: amounts falling due after more than one year	6		(66,784)			(97,992)

Provisions for liabilities			(32,041)			(23,169)


Net assets			36,925			50,429

Capital and reserves
Called up share capital			100			100
Profit and loss account			36,825			50,329

Shareholders' funds			36,925			50,429

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Dudley
Director
Approved by the board on 30 October 2025

Eden Tree Specialists Ltd
Notes to the Accounts
for the year ended 31 October 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment			20% straight line
	Plant and machinery			20% straight line
	Motor vehicles			25% reducing balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2024		2023
Number							Number

	Average number of persons employed by the company					11		10


3	Tangible fixed assets
		Office Equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2023	8,704		162,035		102,535		273,274
	Additions	6,405		14,000		28,757		49,162
	Disposals	(166)		(13,052)		-		(13,218)
	At 31 October 2024	14,943		162,983		131,292		309,218

	Depreciation
	At 1 November 2023	5,627		73,640		69,049		148,316
	Charge for the year	3,079		22,802		15,562		41,443
	On disposals	(116)		(8,591)		-		(8,707)
	At 31 October 2024	8,590		87,851		84,611		181,052

	Net book value
	At 31 October 2024	6,353		75,132		46,681		128,166
	At 31 October 2023	3,077		88,395		33,486		124,958


4	Debtors					2024		2023
£							£

	Trade debtors					47,822		53,094
	Other debtors					2,599		5,152
						50,421		58,246


5	Creditors: amounts falling due within one year					2024		2023
£							£

	Bank loans and overdrafts					10,354		10,098
	Obligations under finance lease and hire purchase contracts					28,430		16,983
	Trade creditors					32,213		26,363
	Taxation and social security costs					73,136		27,470
	Other creditors					5,042		9,660
						149,175		90,574


6	Creditors: amounts falling due after one year					2024		2023
£							£

	Bank loans					6,166		16,520
	Obligations under finance lease and hire purchase contracts					60,618		81,472
						66,784		97,992


7	Other information

	Eden Tree Specialists Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Goldington Road
	Bedford
	MK40 3JY