COMPANY REGISTRATION NUMBER:
08043616
|
Abbots Arboricultural Advice Ltd |
|
|
Filleted Unaudited Financial Statements |
|
|
Abbots Arboricultural Advice Ltd |
|
31 March 2025
Fixed assets
|
Tangible assets |
4 |
|
12,997 |
16,247 |
|
|
|
|
|
Current assets
|
Debtors |
5 |
8,182 |
|
8,327 |
|
Cash at bank and in hand |
154,448 |
|
171,764 |
|
--------- |
|
--------- |
|
162,630 |
|
180,091 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
75,716 |
|
100,693 |
|
--------- |
|
--------- |
|
Net current assets |
|
86,914 |
79,398 |
|
|
-------- |
-------- |
|
Total assets less current liabilities |
|
99,911 |
95,645 |
|
|
|
|
|
Provisions
|
Taxation including deferred tax |
|
2,860 |
3,330 |
|
|
-------- |
-------- |
|
Net assets |
|
97,051 |
92,315 |
|
|
-------- |
-------- |
|
|
|
|
Capital and reserves
|
Called up share capital |
|
100 |
100 |
|
Profit and loss account |
|
96,951 |
92,215 |
|
|
-------- |
-------- |
|
Shareholders funds |
|
97,051 |
92,315 |
|
|
-------- |
-------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
23 December 2025
, and are signed on behalf of the board by:
S Lanigan
_______________ Director
Company registration number:
08043616
|
Abbots Arboricultural Advice Ltd |
|
|
Notes to the Financial Statements |
|
Year ended 31 March 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bedmond Bungalow, Bedmond Road, Abbots Langley, WD5 0RP.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the amount earned for work carried out during the year. It is measured at the fair value of the receivables for goods supplied and services rendered, and takes account of the stage of completion of the work.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Computers |
- |
30% straight line |
|
Equipment |
- |
10% straight line |
|
|
|
|
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4.
Tangible assets
|
Computer equipment |
Equipment |
Total |
|
£ |
£ |
£ |
|
Cost |
|
|
|
|
At 1 April 2024 and 31 March 2025 |
4,986 |
27,465 |
32,451 |
|
------- |
-------- |
-------- |
|
Depreciation |
|
|
|
|
At 1 April 2024 |
3,730 |
12,474 |
16,204 |
|
Charge for the year |
504 |
2,746 |
3,250 |
|
------- |
-------- |
-------- |
|
At 31 March 2025 |
4,234 |
15,220 |
19,454 |
|
------- |
-------- |
-------- |
|
Carrying amount |
|
|
|
|
At 31 March 2025 |
752 |
12,245 |
12,997 |
|
------- |
-------- |
-------- |
|
At 31 March 2024 |
1,256 |
14,991 |
16,247 |
|
------- |
-------- |
-------- |
|
|
|
|
5.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Trade debtors |
6,048 |
7,188 |
|
Prepayments and accrued income |
2,134 |
1,139 |
|
------- |
------- |
|
8,182 |
8,327 |
|
------- |
------- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Accruals and deferred income |
2,268 |
2,166 |
|
Corporation tax |
15,274 |
13,014 |
|
Social security and other taxes |
4,213 |
3,534 |
|
Director loan accounts |
53,961 |
81,979 |
|
-------- |
--------- |
|
75,716 |
100,693 |
|
-------- |
--------- |
|
|
|
7.
Transactions with directors
During the year dividends of £29,400 (2024: £30,000) were paid to a director to whom a loan of £3,000 had been granted during the year and which was fully repaid during the year.
Dividends of £19,600 (2024: £20,000) were paid to another director to whom a loan of £3,000 had been granted during the year and which was fully repaid during the year.