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REGISTERED NUMBER: 04881676 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

MJC Tree Surgeons Limited

MJC Tree Surgeons Limited (Registered number: 04881676)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MJC Tree Surgeons Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: M Cross





REGISTERED OFFICE: The Hollies
Curdridge Lane
Curdridge
Hampshire
SO32 2BH





REGISTERED NUMBER: 04881676 (England and Wales)





ACCOUNTANTS: PD Accountancy Services Ltd
1 Post Office House
184 Bridge Road
Sarisbury Green
Southampton
Hampshire
SO31 7ED

MJC Tree Surgeons Limited (Registered number: 04881676)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 24,106 31,395
24,106 31,395

CURRENT ASSETS
Stocks 275 220
Debtors 6 1,296 4,462
Cash at bank 2,985 4,137
4,556 8,819
CREDITORS
Amounts falling due within one year 7 15,507 8,801
NET CURRENT (LIABILITIES)/ASSETS (10,951 ) 18
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,155

31,413

CAPITAL AND RESERVES
Called up share capital 3 3
Share premium 5,000 5,000
Retained earnings 8,152 26,410
SHAREHOLDERS' FUNDS 13,155 31,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 and authorised for issue on 14 March 2024 and were signed by:



M Cross - Director


MJC Tree Surgeons Limited (Registered number: 04881676)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

MJC Tree Surgeons Limited 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 2011, is being amortised evenly over its estimated useful life of twelve 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

MJC Tree Surgeons Limited (Registered number: 04881676)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 20,000
AMORTISATION
At 1 September 2022
and 31 August 2023 20,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 31,219 24,720 680 56,619
Additions 622 - - 622
At 31 August 2023 31,841 24,720 680 57,241
DEPRECIATION
At 1 September 2022 20,600 4,120 504 25,224
Charge for year 2,717 5,150 44 7,911
At 31 August 2023 23,317 9,270 548 33,135
NET BOOK VALUE
At 31 August 2023 8,524 15,450 132 24,106
At 31 August 2022 10,619 20,600 176 31,395

MJC Tree Surgeons Limited (Registered number: 04881676)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1 September 2022
and 31 August 2023 15,500
DEPRECIATION
At 1 September 2022 6,687
Charge for year 2,204
At 31 August 2023 8,891
NET BOOK VALUE
At 31 August 2023 6,609
At 31 August 2022 8,813

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 330 1,100
Tax - 2,589
Prepayments 966 773
1,296 4,462

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 754 332
Tax 3,972 -
Social security and other taxes - 499
Directors' current accounts 10,781 7,970
15,507 8,801

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £28,000 were paid to the director .

9. ULTIMATE CONTROLLING PARTY

The company is ultimately control by the directors by virtue of their 100% interest in the issued share capital of the company.