Company Registration No. SC638893 (Scotland)
K Trees Limited
Unaudited accounts
for the year ended 31 August 2026
K Trees Limited
Unaudited accounts
Contents
K Trees Limited
Company Information
for the year ended 31 August 2026
Directors
Kenneth Turnbull
Alisha Turnbull
Company Number
SC638893 (Scotland)
Registered Office
48 Castle Drive
Lochyside
Fort William
INVERNESS-SHIRE
PH33 7NS
SCOTLAND
Accountants
Sarah Kennedy
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
K Trees Limited
for the year ended 31 August 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
K Trees Limited for the year ended
31 August 2026 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of K Trees Limited, as a body, in accordance with the terms of our engagement letter dated 22 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of K Trees Limited and state those matters that we have agreed to state to the Board of Directors of K Trees Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K Trees Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that K Trees Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of K Trees Limited. You consider that K Trees Limited 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 accounts of K Trees Limited. 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 accounts.
Sarah Kennedy
Chartered Certified Accountants
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
3 November 2026
K Trees Limited
Statement of financial position
as at 31 August 2026
Tangible assets
40,408
49,073
Cash at bank and in hand
14,660
19,362
Creditors: amounts falling due within one year
(3,158)
(12,822)
Net current assets
20,721
20,785
Total assets less current liabilities
61,129
69,858
Creditors: amounts falling due after more than one year
(18,851)
(9,989)
Called up share capital
1,000
1,000
Profit and loss account
41,278
58,869
Shareholders' funds
42,278
59,869
For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by
Kenneth Turnbull
Director
Company Registration No. SC638893
K Trees Limited
Notes to the Accounts
for the year ended 31 August 2026
K Trees Limited is a private company, limited by shares, registered in Scotland, registration number SC638893. The registered office is 48 Castle Drive, Lochyside, Fort William, INVERNESS-SHIRE, PH33 7NS, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years
Computer equipment
3 years
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
K Trees Limited
Notes to the Accounts
for the year ended 31 August 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2025
66,964
52,295
9,054
774
129,087
Additions
14,860
-
-
-
14,860
Disposals
-
(15,000)
-
-
(15,000)
At 31 August 2026
81,824
37,295
9,054
774
128,947
At 1 September 2025
40,455
31,457
7,451
651
80,014
Charge for the year
14,345
7,459
1,603
118
23,525
On disposals
-
(15,000)
-
-
(15,000)
At 31 August 2026
54,800
23,916
9,054
769
88,539
At 31 August 2026
27,024
13,379
-
5
40,408
At 31 August 2025
26,509
20,838
1,603
123
49,073
Amounts falling due within one year
Accrued income and prepayments
5,611
7,337
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
521
2,183
Obligations under finance leases and hire purchase contracts
5,778
5,779
Trade creditors
1,502
2,885
Taxes and social security
1,719
1,757
Loans from directors
(7,819)
(6,318)
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
3,370
9,150
K Trees Limited
Notes to the Accounts
for the year ended 31 August 2026
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).