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REGISTERED NUMBER: 07897792 (England and Wales)















J F TREE SPECIALIST LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024






J F TREE SPECIALIST LIMITED (REGISTERED NUMBER: 07897792)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


J F TREE SPECIALIST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: J Fryer
Mrs S Fryer





REGISTERED OFFICE: Sunflower Cottage
Spring Valley Lane
Ardleigh
Colchester
Essex
CO7 7SA





REGISTERED NUMBER: 07897792 (England and Wales)

J F TREE SPECIALIST LIMITED (REGISTERED NUMBER: 07897792)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 68,362 38,821

CURRENT ASSETS
Debtors 5 19,306 13,223
Cash at bank 34,568 10,812
53,874 24,035
CREDITORS
Amounts falling due within one year 6 (40,690 ) (25,790 )
NET CURRENT ASSETS/(LIABILITIES) 13,184 (1,755 )
TOTAL ASSETS LESS CURRENT LIABILITIES 81,546 37,066

CREDITORS
Amounts falling due after more than one year 7 (27,685 ) (4,767 )

PROVISIONS FOR LIABILITIES (12,989 ) (7,376 )
NET ASSETS 40,872 24,923

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 40,871 24,922
SHAREHOLDERS' FUNDS 40,872 24,923

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:





J Fryer - Director


J F TREE SPECIALIST LIMITED (REGISTERED NUMBER: 07897792)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

J F Tree Specialist 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.

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost

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 (2023 - 5 ) .

J F TREE SPECIALIST LIMITED (REGISTERED NUMBER: 07897792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
COST
At 1 April 2023 84,185
Additions 48,773
Disposals (12,500 )
At 31 March 2024 120,458
DEPRECIATION
At 1 April 2023 45,364
Charge for year 19,232
Eliminated on disposal (12,500 )
At 31 March 2024 52,096
NET BOOK VALUE
At 31 March 2024 68,362
At 31 March 2023 38,821

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,159 12,952
Other debtors 5,147 271
19,306 13,223

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 15,051 2,383
Taxation and social security 14,551 12,608
Other creditors 11,088 10,799
40,690 25,790

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 27,685 4,767