| L & M Tree Services Limited |
| Registered Number:05715893 |
For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 April 2025
L & M Tree Services Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
L & M Tree Services Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
7
80,207
2
7
80,207
| Trade and other receivables |
34,267
3,282
3
38,945
| Cash and cash equivalents |
135,075
138,357
73,212
| Trade and other payables: amounts falling due within one |
| year |
(58,482)
(53,661)
4
14,730
84,696
Net current assets
| Total assets less current liabilities |
84,703
94,937
| Trade and other payables: amounts falling due after more |
| than one year |
(37,568)
-
5
(123)
(15,239)
| Provisions for liabilities |
84,580
Net assets
42,130
500
500
84,080
41,630
84,580
42,130
Shareholders' funds
| For the year ended 30 April 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 20 November 2025 and were signed by: |
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For the year ended 30 April 2025
L & M Tree Services Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 30 April 2025
L & M Tree Services Limited
Notes to the Financial Statements
Statutory Information
| L & M Tree Services Limited is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 05715893. |
15 Clydesdale Close
Whitchurch
Bristol
BS14 0RN
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. An appropriate amount of income is included for services performed but not yet invoiced at the balance sheet date. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Fixtures and fittings
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. |
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 30 April 2025
L & M Tree Services Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
339,422
6,076
1,629
86,517
245,200
-
(1,629)
(86,517)
(245,200)
(333,346)
-
-
6,076
6,076
-
| Provision for depreciation and impairment |
259,215
5,758
981
68,336
184,140
Charge for year
311
311
-
-
-
(253,457)
-
(981)
(68,336)
(184,140)
6,069
6,069
-
-
-
-
-
-
7
7
61,060
18,181
648
318
80,207
| 3. Trade and other receivables |
2024
2025
-
32,937
| Prepayments and accrued income |
883
330
| Taxation and social security |
1,072
-
1,327
1,000
34,267
3,282
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
-
14,279
-
1,171
| Taxation and social security |
32,620
24,022
| Accruals and deferred income |
650
613
2,946
2,896
| Obligations under HP/Financial leases |
-
14,546
17,445
955
53,661
58,482
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For the year ended 30 April 2025
L & M Tree Services Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due after more than one year |
2024
2025
-
27,794
9,774
-
| Obligations under HP/Financial leases |
-
37,568
| 6. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 8)
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