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REGISTERED NUMBER: 05288658 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

NOTTINGHAM PEST CONTROL LTD

NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NOTTINGHAM PEST CONTROL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: P J Swift
D Widdowson





REGISTERED OFFICE: 29 Arboretum Street
Nottingham
Nottinghamshire
NG1 4JA





REGISTERED NUMBER: 05288658 (England and Wales)





ACCOUNTANTS: Lemans
29 Arboretum Street
Nottingham
Nottinghamshire
NG1 4JA

NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,890 38,021
Tangible assets 5 112,823 195,418
136,713 233,439

CURRENT ASSETS
Stocks 24,644 6,000
Debtors 6 441,328 387,531
Cash at bank 627,047 412,509
1,093,019 806,040
CREDITORS
Amounts falling due within one year 7 262,470 236,141
NET CURRENT ASSETS 830,549 569,899
TOTAL ASSETS LESS CURRENT
LIABILITIES

967,262

803,338

PROVISIONS FOR LIABILITIES 15,882 35,744
NET ASSETS 951,380 767,594

CAPITAL AND RESERVES
Called up share capital 9 50 50
Capital redemption reserve 50 50
Retained earnings 951,280 767,494
SHAREHOLDERS' FUNDS 951,380 767,594

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Board of Directors and authorised for issue on 25 January 2024 and were signed on its behalf by:





P J Swift - Director


NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Nottingham Pest Control 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 and value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2005 and 2006, is being amortised evenly over their estimated useful lives of twenty 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 - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 33% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase and attributable costs in bringing stocks to their present location and condition.

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.


NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at the transaction price.

Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 35 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 282,626
AMORTISATION
At 1 January 2023 244,605
Amortisation for year 14,131
At 31 December 2023 258,736
NET BOOK VALUE
At 31 December 2023 23,890
At 31 December 2022 38,021

NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 11,712 5,608 338,248 33,617 389,185
Additions - - 16,160 3,352 19,512
At 31 December 2023 11,712 5,608 354,408 36,969 408,697
DEPRECIATION
At 1 January 2023 11,712 5,608 145,056 31,391 193,767
Charge for year - - 99,925 2,182 102,107
At 31 December 2023 11,712 5,608 244,981 33,573 295,874
NET BOOK VALUE
At 31 December 2023 - - 109,427 3,396 112,823
At 31 December 2022 - - 193,192 2,226 195,418

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 174,380 144,379
Other debtors 64,615 69,359
Directors' loan accounts 196,134 170,660
Prepayments 6,199 3,133
441,328 387,531

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts - 34,448
Trade creditors 10,818 19,498
Corporation Tax 110,124 52,791
Social security and other taxes 134,793 127,831
Other creditors 1,060 -
Accrued expenses 5,675 1,573
262,470 236,141

NOTTINGHAM PEST CONTROL LTD (REGISTERED NUMBER: 05288658)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.23 31.12.22
£    £   
Within one year 7,520 6,873
Between one and five years 6,267 12,600
13,787 19,473

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
50 Ordinary £1 50 50

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
P J Swift
Balance outstanding at start of year 170,660 100,293
Amounts advanced 135,474 70,367
Amounts repaid (110,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 196,134 170,660

Interest is being charged on the loan at a rate of 2.5% above base per annum. The amount charged on this loan during the year and credited to the profit and loss account was £11,882 (2022 - £5,323).

11. PENSIONS

The company operates defined contribution schemes. The assets are managed independently of the company and contributions are charged to the Profit and Loss account in the period they are made. The charge for the year was £20,565 (2022 - £19,325).