REGISTERED NUMBER: 08945670 (England and Wales)

J RENNISON TREE CONTRACTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

J Rennison

SECRETARY:

Mrs R Rennison

REGISTERED OFFICE:

Ives Farm

Legram Lane

Marton cum Grafton

York

YO51 9PS

REGISTERED NUMBER:

08945670 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

141,267

158,505

141,267

158,505

CURRENT ASSETS

Stocks

-

1,250

Debtors

6

1,055,163

1,080,750

Cash at bank

309,637

69,220

1,364,800

1,151,220

CREDITORS

Amounts falling due within one year

7

154,786

223,446

NET CURRENT ASSETS

1,210,014

927,774

TOTAL ASSETS LESS CURRENT LIABILITIES

1,351,281

1,086,279

PROVISIONS FOR LIABILITIES

35,316

39,626

NET ASSETS

1,315,965

1,046,653

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,315,865

1,046,553

SHAREHOLDERS' FUNDS

1,315,965

1,046,653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2025 and were signed by:

J Rennison - Director

1.	STATUTORY INFORMATION

J Rennison Tree Contractors 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. Income received in advance for provision of services in the future is deferred and recognised in the relevant period.

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

336,132

Additions

37,000

Disposals

(31,250

)

At 31 March 2025

341,882

DEPRECIATION

At 1 April 2024

177,627

Charge for year

42,977

Eliminated on disposal

(19,989

)

At 31 March 2025

200,615

NET BOOK VALUE

At 31 March 2025

141,267

At 31 March 2024

158,505

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,764

94,240

Other debtors

1,005,399

986,510

1,055,163

1,080,750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

268

22

Taxation and social security

94,609

75,882

Other creditors

59,909

147,542

154,786

223,446

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

J Rennison

Balance outstanding at start of year

-

-

Amounts advanced

22,125

-

Amounts repaid

(22,125

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest has been charged on the overdrawn balance at approved HMRC rates.

9.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount due of £949,813 (2024 - £959,813) from a company that is controlled by the director. The loan is interest free and repayable on demand.