Registered Number 04776161

THE ARBORIST LIMITED

Abbreviated Accounts

31 March 2013

THE ARBORIST LIMITED Registered Number 04776161

Abbreviated Balance Sheet as at 31 March 2013

Notes 2013 2012
£ £
Fixed assets
Intangible assets 2 5,528 6,080
Tangible assets 3 15,853 29,041
21,381 35,121
Current assets
Debtors 10,763 8,289
Cash at bank and in hand 3,993 6,379
14,756 14,668
Creditors: amounts falling due within one year (26,968) (29,779)
Net current assets (liabilities) (12,212) (15,111)
Total assets less current liabilities 9,169 20,010
Total net assets (liabilities) 9,169 20,010
Capital and reserves
Called up share capital 2 2
Profit and loss account 9,167 20,008
Shareholders' funds 9,169 20,010
  • For the year ending 31 March 2013 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 10 December 2013

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 2013

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 2012 11,048
Additions -
Disposals -
Revaluations -
Transfers -
At 31 March 2013 11,048
Amortisation
At 1 April 2012 4,968
Charge for the year 552
On disposals -
At 31 March 2013 5,520
Net book values
At 31 March 2013 5,528
At 31 March 2012 6,080
3Tangible fixed assets
£
Cost
At 1 April 2012 80,383
Additions 5,462
Disposals (18,200)
Revaluations -
Transfers -
At 31 March 2013 67,645
Depreciation
At 1 April 2012 51,342
Charge for the year 5,285
On disposals (4,835)
At 31 March 2013 51,792
Net book values
At 31 March 2013 15,853
At 31 March 2012 29,041