Jl Tree Services Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC705817

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,860		9,432
Tangible Assets	5		24,543		24,252

			32,403		33,684
CURRENT ASSETS
Debtors	6	1,659		1,227
Cash at bank and in hand		27,432		23,905

		29,091		25,132
Creditors: Amounts Falling Due Within One Year	7	(26,411 )		(26,327 )

NET CURRENT ASSETS (LIABILITIES)			2,680		(1,195 )

TOTAL ASSETS LESS CURRENT LIABILITIES			35,083		32,489

NET ASSETS			35,083		32,489

CAPITAL AND RESERVES
Called up share capital	9		120		120
Profit and Loss Account			34,963		32,369

SHAREHOLDERS' FUNDS			35,083		32,489

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Jl Tree Services Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jack Lynch

Director

23/06/2026

The notes on pages 4 to 6 form part of these financial statements.

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Jl Tree Services Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Jl Tree Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC705817 . The registered office is Suite 14 Ellismuir House, Ellismuir Way, Tannochside, G71 5PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	25% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Jl Tree Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	15,720

As at 31 March 2026	15,720

Amortisation
As at 1 April 2025	6,288
Provided during the period	1,572

As at 31 March 2026	7,860

Net Book Value
As at 31 March 2026	7,860

As at 1 April 2025	9,432

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	24,235	17,940	42,175
Additions	11,000	-	11,000

As at 31 March 2026	35,235	17,940	53,175

Depreciation
As at 1 April 2025	3,751	14,172	17,923
Provided during the period	6,224	4,485	10,709
Transfers	2,400	(2,400 )	-

As at 31 March 2026	12,375	16,257	28,632

Net Book Value
As at 31 March 2026	22,860	1,683	24,543

As at 1 April 2025	20,484	3,768	24,252

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,304	1,071
Other debtors	355	-
Other taxes and social security	-	156

	1,659	1,227

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Jl Tree Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	3,366
Trade creditors	-	(1 )
Corporation tax	2,172	3,719
Other taxes and social security	421	-
VAT	6,151	2,733
Accruals and deferred income	1,400	950
Director's loan account	16,267	15,560

	26,411	26,327

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	3,366
Later than one year and not later than five years	-	-

	-	3,366

	-	3,366

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	120	120

10. Related Party Transactions

At 31 August 2022 the director had a credit balance on his directors loan account.This is effectively an interest free loan from the director whcih he could ask the company to repay at any time.

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Director	Mr Jack Lynch

Company Number	SC705817

Registered Office	Suite 14 Ellismuir House
	Ellismuir Way
	Tannochside
	G71 5PW

Accountants	Almond Valley Accounting Limited
	CIMA
	Suite 14 Ellismuir House
	Ellismuir Way
	Tannochside
	G71 5PW