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REGISTERED NUMBER: 14012844 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

CJM TREE CARE LIMITED

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CJM TREE CARE LIMITED

Company Information
for the Year Ended 31st March 2024







DIRECTOR: Mr C J Martin





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 14012844 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Balance Sheet
31st March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 141,493 111,494

CURRENT ASSETS
Debtors 5 31,482 24,828
Cash at bank 31,633 46,475
63,115 71,303
CREDITORS
Amounts falling due within one year 6 60,639 100,547
NET CURRENT ASSETS/(LIABILITIES) 2,476 (29,244 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,969

82,250

CREDITORS
Amounts falling due after more than one
year

7

(83,779

)

(31,098

)

PROVISIONS FOR LIABILITIES (7,777 ) (6,949 )
NET ASSETS 52,413 44,203

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 52,313 44,103
SHAREHOLDERS' FUNDS 52,413 44,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Balance Sheet - continued
31st March 2024


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 27th August 2024 and were signed by:





Mr C J Martin - Director


CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

CJM Tree Care 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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.
Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them

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 - 10% on reducing balance
Motor vehicles - 10% on reducing balance
Computer equipment - 33.3% on cost

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

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.

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2023 61,789 59,950 2,324 124,063
Additions 22,750 20,417 - 43,167
At 31st March 2024 84,539 80,367 2,324 167,230
DEPRECIATION
At 1st April 2023 5,897 5,898 774 12,569
Charge for year 5,968 6,426 774 13,168
At 31st March 2024 11,865 12,324 1,548 25,737
NET BOOK VALUE
At 31st March 2024 72,674 68,043 776 141,493
At 31st March 2023 55,892 54,052 1,550 111,494

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st April 2023 52,845 - 52,845
Additions 22,750 20,417 43,167
At 31st March 2024 75,595 20,417 96,012
DEPRECIATION
At 1st April 2023 5,285 - 5,285
Charge for year 5,134 1,021 6,155
At 31st March 2024 10,419 1,021 11,440
NET BOOK VALUE
At 31st March 2024 65,176 19,396 84,572
At 31st March 2023 47,560 - 47,560

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 28,504 23,918
Tax refund due 2,068 -
Prepayments 910 910
31,482 24,828

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 6,438 6,086
Hire purchase contracts 25,029 14,908
Tax - 8,780
Social security and other taxes 15,233 9,132
Other creditors 350 258
Directors' current accounts 11,467 59,633
Accrued expenses 2,122 1,750
60,639 100,547

CJM TREE CARE LIMITED (REGISTERED NUMBER: 14012844)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 6,227 6,438
Bank loans - 2-5 years - 6,226
Hire purchase contracts 29,552 18,434
Directors' loan accounts 48,000 -
83,779 31,098

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans 12,665 18,750
Hire purchase contracts 54,581 33,342
67,246 52,092

The hire purchase contracts are secured on the asset to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary 1 100 100

10. RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed to its director £59,467 (2023 - £59,633). No interest has been charged to the company in respect of this loan.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr C J Martin.