JJJ Arborist And Forestry Services Limit - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 12773628 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2023

for

JJJ Arborist And Forestry Services

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Harris

J A J Tanser-Harvey

REGISTERED OFFICE:

Peacock Farm Hopton Bank

Hopton Wafers

Kidderminster

Worcestershire

DY14 0QE

REGISTERED NUMBER:

12773628 (England and Wales)

ACCOUNTANTS:

Derek Young & Co Accountants LLP

Chartered Accountants

Estate House

Evesham Street

Redditch

Worcestershire

B97 4HP

FIXED ASSETS

Tangible assets

4

116,988

55,374

CURRENT ASSETS

Stocks

46,150

20,800

Debtors

8,361

48,933

Cash at bank

4,315

9,205

58,826

78,938

CREDITORS

Amounts falling due within one year

75,460

51,656

NET CURRENT (LIABILITIES)/ASSETS

(16,634

)

27,282

TOTAL ASSETS LESS CURRENT LIABILITIES

100,354

82,656

CREDITORS

Amounts falling due after more than one year

(48,537

)

(38,936

)

PROVISIONS FOR LIABILITIES

(9,677

)

(10,403

)

NET ASSETS

42,140

33,317

CAPITAL AND RESERVES

Called up share capital

5

100

99

Retained earnings

42,040

33,218

SHAREHOLDERS' FUNDS

42,140

33,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2023 and were signed on its behalf by:

J Harris - Director

1.	STATUTORY INFORMATION

JJJ Arborist And Forestry Services 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 represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are stated at cost less depreciation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2022

84,695

Additions

91,337

At 31 July 2023

176,032

DEPRECIATION

At 1 August 2022

29,321

Charge for year

29,723

At 31 July 2023

59,044

NET BOOK VALUE

At 31 July 2023

116,988

At 31 July 2022

55,374

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 August 2022

65,295

Additions

34,607

At 31 July 2023

99,902

DEPRECIATION

At 1 August 2022

22,596

Charge for year

19,327

At 31 July 2023

41,923

NET BOOK VALUE

At 31 July 2023

57,979

At 31 July 2022

42,699

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2023

2022

value:

£

£

100

Ordinary

£1

100

99

6.	ULTIMATE CONTROLLING PARTY