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REGISTERED NUMBER: 11222079 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

EJM Tree Services Limited

EJM Tree Services Limited (Registered number: 11222079)

Contents of the Financial Statements

for the Year Ended 30 September 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

EJM Tree Services Limited

Company Information

for the Year Ended 30 September 2024

| DIRECTORS: | E C Mant

| Mrs J Mant

| S Mitchell

| REGISTERED OFFICE: | Briar Lea

| Long Labe

| Newbury

| Berkshire

| RG14 2TG

| REGISTERED NUMBER: | 11222079 (England and Wales)

| ACCOUNTANTS: | K H Accounting

| 12 Montgomery Road

| Newbury

| Berkshire

| RG14 6HU

EJM Tree Services Limited (Registered number: 11222079)

Balance Sheet

30 September 2024

| 30.9.24 | 30.9.23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 987,184 |  | 744,154 |  |

987,184 |  | 744,154 |  |

CURRENT ASSETS

Debtors | 6 | 127,104 |  | 213,423 |  |

Cash at bank and in hand | 40,504 |  | 157,890 |  |

167,608 |  | 371,313 |  |

CREDITORS

Amounts falling due within one year | 7 | 256,592 |  | 305,144 |  |

NET CURRENT (LIABILITIES)/ASSETS | (88,984 | ) | 66,169 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 898,200 |  | 810,323 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (273,540 | ) | (190,469 | ) |

PROVISIONS FOR LIABILITIES | (187,565 | ) | (141,208 | ) |

NET ASSETS | 437,095 |  | 478,646 |  |

EJM Tree Services Limited (Registered number: 11222079)

Balance Sheet - continued

30 September 2024

| 30.9.24 | 30.9.23 |

| Notes | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 110 |  | 110 |  |

Retained earnings | 436,985 |  | 478,536 |  |

SHAREHOLDERS' FUNDS | 437,095 |  | 478,646 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 May 2025 and were signed on its behalf by:

Mrs J Mant - Director

E C Mant - Director

EJM Tree Services Limited (Registered number: 11222079)

Notes to the Financial Statements

for the Year Ended 30 September 2024

1. | STATUTORY INFORMATION

| EJM Tree Services 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 2018, is being amortised evenly over its estimated useful life of five 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.

| Improvements to property | - | 25% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 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.

EJM Tree Services Limited (Registered number: 11222079)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

2. | ACCOUNTING POLICIES - continued

| 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 16 (2023 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2023

| and 30 September 2024 | 23,000 |  |

| AMORTISATION

| At 1 October 2023

| and 30 September 2024 | 23,000 |  |

| NET BOOK VALUE

| At 30 September 2024 | - |  |

| At 30 September 2023 | - |  |

EJM Tree Services Limited (Registered number: 11222079)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2023 | 17,185 |  | 906,185 |  | 27,244 |  |

| Additions | - |  | 556,375 |  | 483 |  |

| Disposals | - |  | (242,000 | ) | - |  |

| At 30 September 2024 | 17,185 |  | 1,220,560 |  | 27,727 |  |

| DEPRECIATION

| At 1 October 2023 | 17,185 |  | 501,622 |  | 19,773 |  |

| Charge for year | - |  | 222,318 |  | 3,157 |  |

| Eliminated on disposal | - |  | (170,334 | ) | - |  |

| At 30 September 2024 | 17,185 |  | 553,606 |  | 22,930 |  |

| NET BOOK VALUE

| At 30 September 2024 | - |  | 666,954 |  | 4,797 |  |

| At 30 September 2023 | - |  | 404,563 |  | 7,471 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2023 | 482,277 |  | 13,744 |  | 1,446,635 |  |

| Additions | 72,927 |  | 833 |  | 630,618 |  |

| Disposals | (19,000 | ) | - |  | (261,000 | ) |

| At 30 September 2024 | 536,204 |  | 14,577 |  | 1,816,253 |  |

| DEPRECIATION

| At 1 October 2023 | 156,703 |  | 7,198 |  | 702,481 |  |

| Charge for year | 81,817 |  | 2,618 |  | 309,910 |  |

| Eliminated on disposal | (12,988 | ) | - |  | (183,322 | ) |

| At 30 September 2024 | 225,532 |  | 9,816 |  | 829,069 |  |

| NET BOOK VALUE

| At 30 September 2024 | 310,672 |  | 4,761 |  | 987,184 |  |

| At 30 September 2023 | 325,574 |  | 6,546 |  | 744,154 |  |

EJM Tree Services Limited (Registered number: 11222079)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Trade debtors | 74,172 |  | 178,386 |  |

| Tax | 9,692 |  | 3,248 |  |

| VAT | 5,883 |  | - |  |

| Prepayments | 37,357 |  | 31,789 |  |

127,104 |  | 213,423 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Bank loans and overdrafts (see note 9) | 10,000 |  | 10,000 |  |

| Other loans (see note 9) | 5,970 |  | 5,522 |  |

| Hire purchase contracts | 136,920 |  | 86,192 |  |

| Trade creditors | 67,565 |  | 62,868 |  |

| Tax | - |  | 48,370 |  |

| Social security and other taxes | 5,977 |  | 4,217 |  |

| VAT | - |  | 39,888 |  |

| Other creditors | 3,044 |  | 3,088 |  |

| Directors' current accounts | 19,930 |  | 42,203 |  |

| Accrued expenses | 7,186 |  | 2,796 |  |

256,592 |  | 305,144 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Bank loans (see note 9) | 7,500 |  | 17,500 |  |

| Other loans (see note 9) | 27,354 |  | 33,530 |  |

| Hire purchase contracts | 238,686 |  | 139,439 |  |

273,540 |  | 190,469 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.24 |  | 30.9.23

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,000 |  | 10,000 |  |

| Other loans | 5,970 |  | 5,522 |  |

15,970 |  | 15,522 |  |

EJM Tree Services Limited (Registered number: 11222079)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

9. | LOANS - continued

| 30.9.24 |  | 30.9.23

£ | £ |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 7,500 |  | 10,000 |  |

| Other loans - 1-2 years | 27,354 |  | 33,530 |  |

34,854 |  | 43,530 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 7,500 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.24 |  | 30.9.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 10 | B Ordinary | £1 | 10 |  | 10 |  |

110 |  | 110 |  |