P Kernan Tree Surgery Ltd - Accounts to registrar (filleted) - small 18.2

P Kernan Tree Surgery Ltd - Accounts to registrar (filleted) - small 18.2

P KERNAN TREE SURGERY LTD - Company Information

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REGISTERED NUMBER: 08794868 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2019

FOR

P KERNAN TREE SURGERY LTD
P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

P KERNAN TREE SURGERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2019







DIRECTOR: P S Kernan





REGISTERED OFFICE: 35 Jackson Court
Rose Avenue
Hazlemere
High Wycombe
Buckinghamshire
HP15 7TZ





REGISTERED NUMBER: 08794868 (England and Wales)





ACCOUNTANTS: PCB Financial Ltd
1st & 2nd Floor Offices
1 The Highway
Beaconsfield
Buckinghamshire
HP9 1QD
Page 1
P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)

BALANCE SHEET
31 MARCH 2019

31/3/19 31/3/18
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 11,800
Tangible assets 5 20,624 26,338
20,624 38,138

CURRENT ASSETS
Debtors 6 28,796 16,154
Cash at bank and in hand 166,129 143,602
194,925 159,756
CREDITORS
Amounts falling due within one year 7 24,062 30,277
NET CURRENT ASSETS 170,863 129,479
TOTAL ASSETS LESS CURRENT
LIABILITIES
191,487
167,617

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 191,387 167,517
SHAREHOLDERS' FUNDS 191,487 167,617

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 notes form part of these financial statements

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P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)

BALANCE SHEET - continued
31 MARCH 2019


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 26 December 2019 and were signed by:





P S Kernan - Director


The notes form part of these financial statements

Page 3
P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2019

1. STATUTORY INFORMATION

P Kernan Tree Surgery Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets
are measured at cost less any accumulated amortisation and any accumulated impairment
losses.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2018 - 1 ) .

Page 4 continued...
P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2019

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2018
and 31 March 2019 59,000
AMORTISATION
At 1 April 2018 47,200
Charge for year 11,800
At 31 March 2019 59,000
NET BOOK VALUE
At 31 March 2019 -
At 31 March 2018 11,800

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2018 24,503 30,690 55,193
Additions 2,190 - 2,190
At 31 March 2019 26,693 30,690 57,383
DEPRECIATION
At 1 April 2018 14,002 14,853 28,855
Charge for year 2,625 5,279 7,904
At 31 March 2019 16,627 20,132 36,759
NET BOOK VALUE
At 31 March 2019 10,066 10,558 20,624
At 31 March 2018 10,501 15,837 26,338

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/3/19 31/3/18
£    £   
Trade debtors 28,796 16,154

Page 5 continued...
P KERNAN TREE SURGERY LTD (REGISTERED NUMBER: 08794868)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2019

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/19 31/3/18
£    £   
Trade creditors 1,203 1,322
Tax 13,812 13,160
VAT 9,016 4,397
Directors' current accounts 31 11,398
24,062 30,277

Page 6
P KERNAN TREE SURGERY LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
P KERNAN TREE SURGERY LTD

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.






PCB Financial Ltd
1st & 2nd Floor Offices
1 The Highway
Beaconsfield
Buckinghamshire
HP9 1QD


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

This page does not form part of the statutory financial statements

Page 7