REGISTERED NUMBER: 06623718 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2019

FOR

CORNTHWAITE TREE CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

T A Cornthwaite

REGISTERED OFFICE:

15 Market Street

Standish

Wigan

Lancashire

WN6 0HW

REGISTERED NUMBER:

06623718 (England and Wales)

ACCOUNTANTS:

ADC Accountants Limited

Chartered Cert. Accountants

15 Market Street

Standish

Wigan

Lancashire

WN6 0HW

FIXED ASSETS

Tangible assets

4

573,223

357,836

CURRENT ASSETS

Stocks

34,132

21,212

Debtors

5

311,453

230,818

Cash at bank and in hand

154,416

202,766

500,001

454,796

CREDITORS

Amounts falling due within one year

6

390,316

291,550

NET CURRENT ASSETS

109,685

163,246

TOTAL ASSETS LESS CURRENT LIABILITIES

682,908

521,082

CREDITORS

Amounts falling due after more than one year

7

(280,613

)

(156,388

)

PROVISIONS FOR LIABILITIES

(93,525

)

(45,673

)

NET ASSETS

308,770

319,021

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

308,670

318,921

SHAREHOLDERS' FUNDS

308,770

319,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 9 September 2019 and were signed by:

T A Cornthwaite - Director

1.	STATUTORY INFORMATION

Cornthwaite Tree Care 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and

handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement

of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the

balance sheet. Those held under hire purchase contracts are depreciated over their

estimated useful lives. Those held under finance leases are depreciated over their estimated

useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period.

The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over

the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to

the company's pension scheme are charged to profit or loss in the period to which they

relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2018 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2018

620,714

Additions

382,572

Disposals

(36,875

)

At 31 March 2019

966,411

DEPRECIATION

At 1 April 2018

262,878

Charge for year

146,443

Eliminated on disposal

(16,133

)

At 31 March 2019

393,188

NET BOOK VALUE

At 31 March 2019

573,223

At 31 March 2018

357,836

Fixed assets, included in the above, which are held under hire purchase contracts are as

follows:

Plant and

machinery

etc

£

COST

At 1 April 2018

152,085

Additions

371,690

Disposals

(36,875

)

At 31 March 2019

486,900

DEPRECIATION

At 1 April 2018

58,984

Charge for year

92,779

Eliminated on disposal

(16,133

)

At 31 March 2019

135,630

NET BOOK VALUE

At 31 March 2019

351,270

At 31 March 2018

93,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade debtors

306,352

229,259

Other debtors

5,101

1,559

311,453

230,818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Hire purchase contracts

158,285

72,273

Trade creditors

86,116

107,222

Taxation and social security

76,666

68,333

Other creditors

69,249

43,722

390,316

291,550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.19

31.3.18

£

£

Hire purchase contracts

280,613

156,388

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.19

31.3.18

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is T A Cornthwaite.

The following reproduces the text of the report prepared for the director in respect of the company's

annual unaudited financial statements. In accordance with the Companies Act 2006, the company

is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and

certain other primary statements and the Report of the Director are not required to be filed with the

Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2019 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

ADC Accountants Limited

Chartered Cert. Accountants

15 Market Street

Standish

Wigan

Lancashire

WN6 0HW

Date: .............................................