Abbreviated Company Accounts - THE ARBORIST LIMITED

04776161 THE ARBORIST LIMITED 2014-03-31 false 2013-04-01 2014-03-31 true 04776161 2013-04-01 2014-03-31 04776161 2014-03-31 04776161 2013-03-31 04776161 uk-gaap-cd-bus:Director1 2013-04-01 2014-03-31 04776161 uk-gaap-cd-bus:Director2 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-31 iso4217:GBP shares

Registered Number 04776161

THE ARBORIST LIMITED

Abbreviated Accounts

31 March 2014

THE ARBORIST LIMITED Registered Number 04776161

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	4,976	5,528
Tangible assets	3	32,034	15,853
		37,010	21,381
Current assets
Debtors		10,355	10,763
Cash at bank and in hand		7,403	3,993
		17,758	14,756
Creditors: amounts falling due within one year		(33,524)	(26,968)
Net current assets (liabilities)		(15,766)	(12,212)
Total assets less current liabilities		21,244	9,169
Total net assets (liabilities)		21,244	9,169
Capital and reserves
Called up share capital	4	2	2
Profit and loss account		21,242	9,167
Shareholders' funds		21,244	9,169

For the year ending 31 March 2014 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 1 December 2014

And signed on their behalf by:
T S Gascoyne, Director

THE ARBORIST LIMITED Registered Number 04776161

Notes to the Abbreviated Accounts for the period ended 31 March 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:

Plant and machinery - 25% Reducing balance basis
Fixtures & fittings - 25% Reducing balance basis
Motor vehicles - 25% Reducing balance basis

Intangible assets amortisation policy
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 20 years.

2Intangible fixed assets

	£
Cost
At 1 April 2013	11,048
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2014	11,048
Amortisation
At 1 April 2013	5,520
Charge for the year	552
On disposals	-
At 31 March 2014	6,072
Net book values
At 31 March 2014	4,976
At 31 March 2013	5,528

3Tangible fixed assets

	£
Cost
At 1 April 2013	67,645
Additions	34,980
Disposals	(23,419)
Revaluations	-
Transfers	-
At 31 March 2014	79,206
Depreciation
At 1 April 2013	51,792
Charge for the year	10,677
On disposals	(15,297)
At 31 March 2014	47,172
Net book values
At 31 March 2014	32,034
At 31 March 2013	15,853

4Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
2 Ordinary shares of £1 each	2	2