Company registration number SC741981 (Scotland)
B & M TREE SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
B & M TREE SERVICES LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
B & M TREE SERVICES LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED FINANCIAL STATEMENTS OF B & M TREE SERVICES LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B & M Tree Services Ltd for the year ended 31 July 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of B & M Tree Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of B & M Tree Services Ltd and state those matters that we have agreed to state to the board of directors of B & M Tree Services Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & M Tree Services Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that B & M Tree Services Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that B & M Tree Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B & M Tree Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

MMG Chartered Accountants
182 High Street
Montrose
ANGUS
DD10 8PH
Scotland
6 February 2026
B & M TREE SERVICES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 2 -
2025
2024
£
£
£
£
Fixed assets
75,475
95,513
Current assets
15,870
8,134
Creditors: amounts falling due within one year
(96,630)
(102,528)
Net current liabilities
(80,760)
(94,394)
Total assets less current liabilities
(5,285)
1,119
Net (liabilities)/assets
(5,285)
1,119
Capital and reserves
(5,285)
1,119
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
1
1

B & M Tree Services Ltd is a private company limited by shares incorporated in Scotland. The registered office is Pitmikie Farm House, Muirside of Kinnell, Arbroath, ANGUS, Scotland, DD11 4UQ.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

B & M TREE SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 6 February 2026
Mr M Clark
Director
Company registration number SC741981 (Scotland)
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