REGISTERED NUMBER: 11222079 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

EJM Tree Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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

-

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

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

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