G B Fencing and Tree Surgery Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08198331 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

G B Fencing and Tree Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G A Bicknell

SECRETARY:

REGISTERED OFFICE:

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

REGISTERED NUMBER:

08198331 (England and Wales)

ACCOUNTANTS:

Bernard Brace FCCA

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

FIXED ASSETS

Tangible assets

4

13,463

17,656

CURRENT ASSETS

Debtors

5

1,211

4,138

Cash at bank and in hand

232,477

208,578

233,688

212,716

CREDITORS

Amounts falling due within one year

6

47,018

30,300

NET CURRENT ASSETS

186,670

182,416

TOTAL ASSETS LESS CURRENT
LIABILITIES

200,133

200,072

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

200,132

200,071

SHAREHOLDERS' FUNDS

200,133

200,072

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 24 December 2025 and were signed by:

G A Bicknell - Director

1.	STATUTORY INFORMATION

G B Fencing and Tree Surgery Limited 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2024

and 31 March 2025

22,244

60,750

82,994

DEPRECIATION

At 1 April 2024

17,832

47,506

65,338

Charge for year

882

3,311

4,193

At 31 March 2025

18,714

50,817

69,531

NET BOOK VALUE

At 31 March 2025

3,530

9,933

13,463

At 31 March 2024

4,412

13,244

17,656

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

671

3,598

Other debtors

540

1,211

4,138

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Payments on account

1,194

Trade creditors

5,769

8,084

Taxation and social security

21,456

16,064

Other creditors

18,599

4,958

47,018

30,300

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1

Ordinary

1

8.

RESERVES

Retained

earnings

£

At 1 April 2024

200,071

Profit for the year

35,061

Dividends

(35,000

)

At 31 March 2025

200,132