REGISTERED NUMBER: 08945670 (England and Wales)

J RENNISON TREE CONTRACTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

J Rennison

SECRETARY:

Mrs R Rennison

REGISTERED OFFICE:

Ives Farm

Legram Lane

Marton cum Grafton

York

YO51 9PS

REGISTERED NUMBER:

08945670 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

200,817

141,267

200,817

141,267

CURRENT ASSETS

Debtors

6

1,217,612

1,055,163

Cash at bank

317,280

309,637

1,534,892

1,364,800

CREDITORS

Amounts falling due within one year

7

94,278

154,786

NET CURRENT ASSETS

1,440,614

1,210,014

TOTAL ASSETS LESS CURRENT LIABILITIES

1,641,431

1,351,281

PROVISIONS FOR LIABILITIES

50,204

35,316

NET ASSETS

1,591,227

1,315,965

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,591,127

1,315,865

SHAREHOLDERS' FUNDS

1,591,227

1,315,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

J Rennison - Director

1.	STATUTORY INFORMATION

J Rennison Tree Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Income received in advance for provision of services in the future is deferred and recognised in the relevant period.

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

100,000

AMORTISATION

At 1 April 2025

and 31 March 2026

100,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

341,882

Additions

179,656

Disposals

(140,325

)

At 31 March 2026

381,213

DEPRECIATION

At 1 April 2025

200,615

Charge for year

37,155

Eliminated on disposal

(57,374

)

At 31 March 2026

180,396

NET BOOK VALUE

At 31 March 2026

200,817

At 31 March 2025

141,267

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

64,824

49,764

Other debtors

1,152,788

1,005,399

1,217,612

1,055,163

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

516

268

Taxation and social security

77,297

94,609

Other creditors

16,465

59,909

94,278

154,786

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

J Rennison

Balance outstanding at start of year

-

-

Amounts advanced

27,077

22,125

Amounts repaid

(27,077

)

(22,125

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest has been charged on the overdrawn balance at approved HMRC rates.

9.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount due of £1,099,813 (2025 - £949,813) from a company that is controlled by the director. The loan is interest free and repayable on demand.