REGISTERED NUMBER: 14012844 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

CJM TREE CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C J Martin

REGISTERED OFFICE:

41 St Thomas's Road

Chorley

Lancashire

PR7 1JE

REGISTERED NUMBER:

14012844 (England and Wales)

ACCOUNTANTS:

BK Plus - Chorley

Chartered Certified Accountants

41 St Thomas's Road

Chorley

Lancashire

PR7 1JE

FIXED ASSETS

Tangible assets

4

299,787

141,493

CURRENT ASSETS

Debtors

5

96,504

31,482

Cash at bank

33,171

31,633

129,675

63,115

CREDITORS

Amounts falling due within one year

6

86,005

60,639

NET CURRENT ASSETS

43,670

2,476

TOTAL ASSETS LESS CURRENT LIABILITIES

343,457

143,969

CREDITORS

Amounts falling due after more than one year

7

(202,910

)

(83,779

)

PROVISIONS FOR LIABILITIES

(49,204

)

(7,777

)

NET ASSETS

91,343

52,413

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

91,243

52,313

SHAREHOLDERS' FUNDS

91,343

52,413

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

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

The financial statements were approved by the director and authorised for issue on 3rd October 2025 and were signed by:

Mr C J Martin - Director

1.	STATUTORY INFORMATION

CJM Tree Care 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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.

Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33.3% on cost

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held with banks and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

84,539

-

80,367

2,324

167,230

Additions

58,885

596

144,785

-

204,266

Disposals

(16,900

)

-

-

-

(16,900

)

At 31st March 2025

126,524

596

225,152

2,324

354,596

DEPRECIATION

At 1st April 2024

11,865

-

12,324

1,548

25,737

Charge for year

10,602

37

20,867

776

32,282

Eliminated on disposal

(3,210

)

-

-

-

(3,210

)

At 31st March 2025

19,257

37

33,191

2,324

54,809

NET BOOK VALUE

At 31st March 2025

107,267

559

191,961

-

299,787

At 31st March 2024

72,674

-

68,043

776

141,493

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st April 2024

75,595

20,417

96,012

Additions

49,899

144,785

194,684

Transfer to ownership

(52,845

)

-

(52,845

)

At 31st March 2025

72,649

165,202

237,851

DEPRECIATION

At 1st April 2024

10,419

1,021

11,440

Charge for year

8,671

13,570

22,241

Transfer to ownership

(14,407

)

-

(14,407

)

At 31st March 2025

4,683

14,591

19,274

NET BOOK VALUE

At 31st March 2025

67,966

150,611

218,577

At 31st March 2024

65,176

19,396

84,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

92,931

28,504

Other debtors

2,663

-

Tax refund due

-

2,068

Prepayments

910

910

96,504

31,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,227

6,438

Hire purchase contracts

46,400

25,029

Social security and other taxes

16,283

15,233

Other creditors

370

350

Directors' current accounts

14,267

11,467

Accrued expenses

2,458

2,122

86,005

60,639

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

-

6,227

Hire purchase contracts

154,910

29,552

Directors' loan accounts

48,000

48,000

202,910

83,779

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

6,227

12,665

Hire purchase contracts

201,310

54,581

207,537

67,246

The bank loan relates to a government backed Bounce Back Loan.

The hire purchase contracts are secured on the asset to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed to its director £62,267 (2024 - £59,467). No interest has been charged to the company in respect of this loan.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C J Martin.