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REGISTERED NUMBER: SC663593 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 June 2023

for

HM Tree & Landscapes Ltd

HM Tree & Landscapes Ltd (Registered number: SC663593)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


HM Tree & Landscapes Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: H Morgan





REGISTERED OFFICE: 19 Canmore Park
Stonehaven
Aberdeenshire
AB39 2WH





REGISTERED NUMBER: SC663593 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

HM Tree & Landscapes Ltd (Registered number: SC663593)

Report of the Director
for the Year Ended 30 June 2023

The director presents his report with the financial statements of the company for the year ended 30 June 2023.

DIRECTOR
H Morgan held office during the whole of the period from 1 July 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





H Morgan - Director


5 March 2024

HM Tree & Landscapes Ltd (Registered number: SC663593)

Income Statement
for the Year Ended 30 June 2023

30.6.23 30.6.22
Notes £    £   

TURNOVER 141,800 56,019

Cost of sales 44,670 23,010
GROSS PROFIT 97,130 33,009

Administrative expenses 52,022 23,016
OPERATING PROFIT 4 45,108 9,993


Interest payable and similar expenses 549 -
PROFIT BEFORE TAXATION 44,559 9,993

Tax on profit 848 1,657
PROFIT FOR THE FINANCIAL YEAR 43,711 8,336

HM Tree & Landscapes Ltd (Registered number: SC663593)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 41,575 5,700

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 6 1,176 870
Cash at bank 24,317 10,873
26,993 13,243
CREDITORS
Amounts falling due within one year 7 24,692 5,248
NET CURRENT ASSETS 2,301 7,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,876

13,695

CREDITORS
Amounts falling due after more than one
year

8

15,270

-
NET ASSETS 28,606 13,695

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 28,605 13,694
SHAREHOLDERS' FUNDS 28,606 13,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 5 March 2024 and were signed by:



H Morgan - Director


HM Tree & Landscapes Ltd (Registered number: SC663593)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

HM Tree & Landscapes Ltd is a private company, limited by shares , registered in Scotland. 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2022 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

30.6.23 30.6.22
£    £   
Depreciation - owned assets 7,085 1,900

HM Tree & Landscapes Ltd (Registered number: SC663593)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 10,160
Additions 42,960
At 30 June 2023 53,120
DEPRECIATION
At 1 July 2022 4,460
Charge for year 7,085
At 30 June 2023 11,545
NET BOOK VALUE
At 30 June 2023 41,575
At 30 June 2022 5,700

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 1,176 530
Other debtors - 340
1,176 870

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts 5,108 -
Taxation and social security 4,005 1,657
Other creditors 15,579 3,591
24,692 5,248

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts 15,270 -