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REGISTERED NUMBER: SC663593 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 June 2024

for

HM Tree & Landscapes Ltd

HM Tree & Landscapes Ltd (Registered number: SC663593)






Contents of the Financial Statements
for the Year Ended 30 June 2024




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 2024







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 2024

The director presents his report with the financial statements of the company for the year ended 30 June 2024.

DIRECTOR
H Morgan held office during the whole of the period from 1 July 2023 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


6 March 2025

HM Tree & Landscapes Ltd (Registered number: SC663593)

Income Statement
for the Year Ended 30 June 2024

30.6.24 30.6.23
Notes £    £   

TURNOVER 153,091 141,800

Cost of sales 37,110 44,670
GROSS PROFIT 115,981 97,130

Administrative expenses 72,725 52,022
OPERATING PROFIT 4 43,256 45,108


Interest payable and similar expenses 1,363 549
PROFIT BEFORE TAXATION 41,893 44,559

Tax on profit 3,705 848
PROFIT FOR THE FINANCIAL YEAR 38,188 43,711

HM Tree & Landscapes Ltd (Registered number: SC663593)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 63,970 41,575

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 6 2,636 1,176
Cash at bank 44,174 24,317
48,310 26,993
CREDITORS
Amounts falling due within one year 7 50,778 24,692
NET CURRENT (LIABILITIES)/ASSETS (2,468 ) 2,301
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,502

43,876

CREDITORS
Amounts falling due after more than one
year

8

25,108

15,270
NET ASSETS 36,394 28,606

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 36,393 28,605
SHAREHOLDERS' FUNDS 36,394 28,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 6 March 2025 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 2024

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.

Hire purchase and leasing commitments
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 (2023 - 1 ) .

HM Tree & Landscapes Ltd (Registered number: SC663593)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. OPERATING PROFIT

The operating profit is stated after charging:

30.6.24 30.6.23
£    £   
Depreciation - owned assets 21,330 7,085

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 53,120
Additions 56,225
Disposals (16,203 )
At 30 June 2024 93,142
DEPRECIATION
At 1 July 2023 11,545
Charge for year 21,330
Eliminated on disposal (3,703 )
At 30 June 2024 29,172
NET BOOK VALUE
At 30 June 2024 63,970
At 30 June 2023 41,575

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 2,636 1,176

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 9,007 5,108
Taxation and social security 5,989 4,005
Other creditors 35,782 15,579
50,778 24,692

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 25,108 15,270