REGISTERED NUMBER: 15455283 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 January 2026

for

Jones Tree Specialists Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Jones

REGISTERED OFFICE:

C/O Fuller Spurling

58 Guildford Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

15455283 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Intangible assets

4

3,000

4,000

Tangible assets

5

33,941

50,555

36,941

54,555

CURRENT ASSETS

Debtors

6

13,890

5,440

Cash at bank

17,139

23,667

31,029

29,107

CREDITORS

Amounts falling due within one year

7

23,160

18,844

NET CURRENT ASSETS

7,869

10,263

TOTAL ASSETS LESS CURRENT LIABILITIES

44,810

64,818

CREDITORS

Amounts falling due after more than one year

8

26,484

37,948

NET ASSETS

18,326

26,870

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

18,325

26,869

SHAREHOLDERS' FUNDS

18,326

26,870

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

D Jones - Director

1.	STATUTORY INFORMATION

Jones Tree Specialists Ltd 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 and is recognised as services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the businesses is capitalised at cost and amortised over its estimated useful life of 5 years.

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.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

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.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

5,000

AMORTISATION

At 1 February 2025

1,000

Amortisation for year

1,000

At 31 January 2026

2,000

NET BOOK VALUE

At 31 January 2026

3,000

At 31 January 2025

4,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

18,000

913

48,495

67,408

Additions

317

-

-

317

At 31 January 2026

18,317

913

48,495

67,725

DEPRECIATION

At 1 February 2025

4,500

228

12,125

16,853

Charge for year

4,579

229

12,123

16,931

At 31 January 2026

9,079

457

24,248

33,784

NET BOOK VALUE

At 31 January 2026

9,238

456

24,247

33,941

At 31 January 2025

13,500

685

36,370

50,555

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

as restated

£

£

Trade debtors

13,890

3,390

VAT

-

2,050

13,890

5,440

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

as restated

£

£

Hire purchase contracts

11,464

10,069

Corporation tax

8,259

7,642

Social security and other taxes

38

-

VAT

346

-

Directors' current accounts

753

133

Accrued expenses

2,300

1,000

23,160

18,844

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

as restated

£

£

Hire purchase contracts

26,484

37,948