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Registered number: 4485689
ARB (Tree Care Specialists) Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 July 2014
O'Hara Accounting & Tax Ltd

6/7 Ashdown House
Riverside Business Park
Benarth Road
Conwy
LL32 8UB
ARB (Tree Care Specialists) Ltd
Director's Report and Financial Statements
For The Year Ended 31 July 2014
Director's Report and Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Accounts 7
The following pages do not form part of the statutory accounts:
Trading Profit and Loss Account 10—11
ARB (Tree Care Specialists) Ltd
Company Information
For The Year Ended 31 July 2014
Company Information
Director Mr Anthony Bethell
Company Number 4485689
Registered Office 6/7 Ashdown House
Riverside Business Park
Benarth Road
Conwy
LL32 8UB
Accountants O'Hara Accounting & Tax Ltd
6/7 Ashdown House
Riverside Business Park
Benarth Road
Conwy
LL32 8UB
Page 1
ARB (Tree Care Specialists) Ltd
Company No. 4485689
Director's Report For The Year Ended 31 July 2014
Director's Report
The director presents his report and the financial statements for the year ended 31 July 2014
Statement of Director's Responsibilities
Company Law requires directors to prepare financial statements for each financial year, giving a true and fair view of the affairs of the Company. In preparing these financial statements directors are required to select suitable accounting policies, making judgments and estimates which are reasonable, and prepare financial statements on a going concern basis. The company qualifies as a small company under the Companies Act 2006 and the accounting standards of FRSSE have been applied.
Principal Activity
The company's principal activity continues to be that of arboricultural services and the sale of related products to the general public.
Directors
The directors who held office during the year were as follows:
Mr Anthony Bethell
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Anthony Bethell
16/02/2015
Page 2
ARB (Tree Care Specialists) Ltd
Accountant's Report
For The Year Ended 31 July 2014
Accountant's Report
Report to the Directors of ARB (Tree Care Specialists) Ltd on the unaudited financial statements In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company to its year end from the accounting records as supplied to us, and from explanations which you have given us. As practising members of the Association of Certified Public Accountants, we are subject to its ethical and professional requirements a copy of which is available from their offices in Manchester. Based on our work nothing has come to light to refute the directors confirmation that the statements give a true and fair view of the state of the company at its financial year end.
Mr V G OHara FCPA.
16/02/2015
O'Hara Accounting & Tax Ltd
6/7 Ashdown House
Riverside Business Park
Benarth Road
Conwy
LL32 8UB
Page 3
ARB (Tree Care Specialists) Ltd
Profit and Loss Account
For The Year Ended 31 July 2014
Profit and Loss Account
2014 2013
Notes £ £
TURNOVER 287,588 150,673
Cost of sales (154,050) (50,573)
GROSS PROFIT 133,538 100,100
Administrative expenses (124,725) (140,728)
OPERATING PROFIT/(LOSS) 2 8,813 (40,628)
PROFIT/(LOSS) ON ORDINARY ACTIVITIES BEFORE INTEREST 8,813 (40,628)
Interest payable and similar charges (2,256) (1,416)
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 9 6,557 (42,044)
Page 4
ARB (Tree Care Specialists) Ltd
Balance Sheet
As at 31 July 2014
Balance Sheet
2014 2013
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 55,562 61,113
55,562 61,113
CURRENT ASSETS
Stocks 3,880 3,880
Debtors 5 27,053 21,603
Cash at bank and in hand 25,251 10,379
56,184 35,862
Creditors: Amounts Falling Due Within One Year 6 (34,521) (76,320)
NET CURRENT ASSETS (LIABILITIES) 21,663 (40,458)
TOTAL ASSETS LESS CURRENT LIABILITIES 77,225 20,655
Creditors: Amounts Falling After More Than One Year 7 (100,079) (50,066)
NET ASSETS (22,854) (29,411)
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss account (22,856) (29,413)
SHAREHOLDERS' FUNDS 9 (22,854) (29,411)
Page 5
ARB (Tree Care Specialists) Ltd
Balance Sheet (continued)
As at 31 July 2014
For the year ending 31 July 2014 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his 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 and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).
On behalf of the board
Mr Anthony Bethell
16/02/2015
Page 6
ARB (Tree Care Specialists) Ltd
Notes to the Unaudited Accounts
For The Year Ended 31 July 2014
Notes to the Unaudited Accounts
Accounting Policies
Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% annually by reducing balance method
Motor Vehicles 20% annually by reducing balance method
Fixtures & Fittings 20% annually by reducing balance method
Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Operating Profit
The operating profit is stated after charging:
2014 2013
£ £
Bad debts 32,025 48,695
Depreciation of tangible fixed assets 13,891 15,278
Tax on Profit on Ordinary Activities
Tax Rate 2014 2013
2014 2013 £ £
UK Corporation Tax 20% 20% - -
Page 7
ARB (Tree Care Specialists) Ltd
Notes to the Unaudited Accounts (continued)
For The Year Ended 31 July 2014
Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2013 80,549 27,043 3,790 111,382
Additions 25,140 - - 25,140
Disposals (16,800) - - (16,800)
As at 31 July 2014 88,889 27,043 3,790 119,722
Depreciation
As at 1 August 2013 31,479 16,555 2,235 50,269
Provided during the period 11,482 2,098 311 13,891
As at 31 July 2014 42,961 18,653 2,546 64,160
Net Book Value
As at 31 July 2014 45,928 8,390 1,244 55,562
As at 1 August 2013 49,070 10,488 1,555 61,113
Debtors
2014 2013
£ £
Due within one year
Trade debtors 18,363 21,603
Other debtors 8,690 -
27,053 21,603
Creditors: Amounts Falling Due Within One Year
2014 2013
£ £
Trade creditors 20,704 22,262
VAT 13,817 48,245
Other creditors - 5,813
34,521 76,320
Page 8
ARB (Tree Care Specialists) Ltd
Notes to the Unaudited Accounts (continued)
For The Year Ended 31 July 2014
Creditors: Amounts Falling After More Than One Year
2014 2013
£ £
Other creditors 66,703 34,256
Directors loan account 33,376 15,810
100,079 50,066
Share Capital
Value Number 2014 2013
Allotted, called up and fully paid: £ £ £
Ordinary shares 1.000 2 2 2
Reconciliation of Reserves
Share Capital Profit & Loss Account
£ £
As at 1 August 2013 2 (29,413)
Profit for year - 6,557
As at 31 July 2014 2 (22,856)
Page 9
ARB (Tree Care Specialists) Ltd
Trading Profit and Loss Account
For The Year Ended 31 July 2014
Trading Profit and Loss Account
2014 2013
£ £ £ £
TURNOVER
Sales 287,588 150,673
COST OF SALES
Opening stock and work in progress 3,880 4,487
Purchases 23,050 16,425
Other vehicle costs 41,530 13,898
Other direct costs 89,470 19,643
Closing stock and work in progress (3,880) (3,880)
(154,050) (50,573)
GROSS PROFIT 133,538 100,100
Administrative Expenses
Wages and salaries 50,364 47,865
Staff training 1,630 1,102
Protective clothing 892 240
Staff expenses 117 184
Travel expenses 1,544 780
Rent and rates 6,803 4,789
Light and heat 1,077 323
Hire and leasing of plant, equipment and vehicles 1,222 2,265
Repairs, renewals and maintenance 187 460
Insurance 7,833 6,833
Printing, postage and stationery 3,349 2,886
Professional fees 2,773 8,307
Subscriptions 215 548
Bad debts written off 32,025 48,695
Depreciation 13,891 15,278
Sundry expenses 803 173
(124,725) (140,728)
PROFIT/(LOSS) ON ORDINARY ACTIVITIES BEFORE INTEREST 8,813 (40,628)
Finance Costs
Bank charges 2,256 1,416
(2,256) (1,416)
...CONTINUED
Page 10
ARB (Tree Care Specialists) Ltd
Trading Profit and Loss Account (continued)
For The Year Ended 31 July 2014
NET PROFIT/(LOSS) 6,557 (42,044)
Page 11