Company registration number: 11222079
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
EJM Tree Services Limited
Pages for filing with the Registrar
Company registration number: 11222079
EJM Tree Services Limited
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 867,637 987,184
867,637 987,184
Current assets
Debtors 6 242,914 127,104
Cash at bank and in hand 221,750 40,504
464,664 167,608
Creditors: amounts falling due within one
year 		7 (448,275) (256,591)
Net current assets/(liabilities) 16,389 (88,983)
Total assets less current liabilities 884,026 898,201
Creditors: Amounts falling due after more
than one year 		8 (111,560) (273,540)
Provisions for liabilities (164,851) (187,565)
NET ASSETS 607,615 437,096
Capital and reserves
Called up share capital 110 110
Profit and loss account 607,505 436,986
TOTAL EQUITY 607,615 437,096
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11222079
EJM Tree Services Limited
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 23 June 2026 and signed on its behalf by:
Mrs J Mant, Director Mr E Mant, Director
23 June 2026 23 June 2026
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EJM Tree Services Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
EJM Tree Services Limited is a private company registered in England and Wales. Its registered number is 11222079. The company is limited by shares. Its registered office is Briar Lea, Long Labe, Newbury, Berkshire, RG14 2TG.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
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 etc.:
Leasehold improvements - 25% straight line
Plant and machinery - 25% reducing balance
Fixtures & fittings - 20% straight line
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line
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EJM Tree Services Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 16 (2024 - 16).
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EJM Tree Services Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
4 Intangible assets
Goodwill
£
Cost
At 1 October 2024 23,000
At 30 September 2025 23,000
Amortisation
At 1 October 2024 23,000
At 30 September 2025 23,000
Net book value
At 30 September 2025 -
At 30 September 2024 -
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 1,816,253
Additions 180,420
Disposals (33,114)
At 30 September 2025 1,963,559
Depreciation
At 1 October 2024 829,069
Charge for year 292,363
Eliminated on disposal (25,510)
At 30 September 2025 1,095,922
Net book value
At 30 September 2025 867,637
At 30 September 2024 987,184
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EJM Tree Services Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
6 Debtors
2025 2024
£ £
Trade debtors 137,780 74,172
Taxation 72,000 15,575
Prepayments and accrued income 33,134 37,357
242,914 127,104
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 7,515 10,000
Other loans 26,914 5,970
Hire purchase and finance leases 127,127 136,920
Trade creditors 87,434 67,564
Amounts owed to directors 7,200 19,930
Other creditors 3,985 3,044
Taxation 119,363 -
VAT payable 45,460 -
Social security and other tax 19,370 5,977
Accruals and deferred income 3,907 7,186
448,275 256,591
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 7,500
Other loans - 27,354
Hire purchase and finance leases 111,560 238,686
111,560 273,540
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