Joe Rice Tree Services Ltd - Filleted accounts

Registered number

12158618

Joe Rice Tree Services Ltd

Filleted Accounts

31 July 2025

Joe Rice Tree Services Ltd
Registered number:		12158618
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		105,546			60,107

Current assets
Debtors	4	10,236			4,457
Cash at bank and in hand		21,278			25,877
		31,514			30,334

Creditors: amounts falling due within one year	5	(22,692)			(17,338)

Net current assets			8,822			12,996

Total assets less current liabilities			114,368			73,103

Creditors: amounts falling due after more than one year	6		(41,780)			(4,896)



Net assets			72,588			68,207

Capital and reserves
Called up share capital			100			100
Profit and loss account			72,488			68,107

Shareholders' funds			72,588			68,207

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Joe Rice
Director
Approved by the board on 14 October 2025

Joe Rice Tree Services Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	54,688		41,569		96,257
	Additions	9,440		70,230		79,670
	Disposals	-		(15,000)		(15,000)
	At 31 July 2025	64,128		96,799		160,927

	Depreciation
	At 1 August 2024	10,123		26,027		36,150
	Charge for the year	8,101		17,693		25,794
	On disposals	-		(6,563)		(6,563)
	At 31 July 2025	18,224		37,157		55,381

	Net book value
	At 31 July 2025	45,904		59,642		105,546
	At 31 July 2024	44,565		15,542		60,107


4	Debtors			2025		2024
£					£

	Trade debtors			10,236		-
	Other debtors			-		4,457
				10,236		4,457


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			8,038		16,117
	Directors Loan Account			13,329		-
	Other creditors			1,325		1,221
				22,692		17,338


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			2,180		4,896
	Obligations under finance lease and hire purchase contracts			39,600		-
				41,780		4,896


7	Other information

	Joe Rice Tree Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	32 Beech Lane
	West Hallam
	Derbyshire
	DE7 6GU