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REGISTERED NUMBER: SC504612 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

RCA Pest Services Ltd

RCA Pest Services Ltd (Registered number: SC504612)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RCA Pest Services Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: A G Hart
C A Cagienard





REGISTERED OFFICE: Upper Floor, Unit 1
82 Muir Street
Hamilton
Lanarkshire
ML3 6BJ





REGISTERED NUMBER: SC504612 (Scotland)





ACCOUNTANTS: Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

RCA Pest Services Ltd (Registered number: SC504612)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 345,817 235,131
Investments 5 - 125,000
345,817 360,131

CURRENT ASSETS
Stocks 39,768 10,023
Debtors 6 408,136 260,440
Cash at bank and in hand 130,000 154,745
577,904 425,208
CREDITORS
Amounts falling due within one year 7 406,378 365,453
NET CURRENT ASSETS 171,526 59,755
TOTAL ASSETS LESS CURRENT
LIABILITIES

517,343

419,886

CREDITORS
Amounts falling due after more than
one year

8

253,728

197,317
NET ASSETS 263,615 222,569

CAPITAL AND RESERVES
Called up share capital 88 88
Retained earnings 263,527 222,481
263,615 222,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

RCA Pest Services Ltd (Registered number: SC504612)

Balance Sheet - continued
30 June 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 15 February 2024 and were signed on its behalf by:




A G Hart - Director



C A Cagienard - Director


RCA Pest Services Ltd (Registered number: SC504612)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

RCA Pest Services Ltd is a private company, limited by shares , registered in Scotland. 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, rebates, value added tax and other sales taxes.

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 cost and 20% on cost

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

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and bank balances
Cash and bank balances are measured at the transaction price.

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.

RCA Pest Services Ltd (Registered number: SC504612)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2022 - 30 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 435,527
Additions 170,536
At 30 June 2023 606,063
DEPRECIATION
At 1 July 2022 200,396
Charge for year 59,850
At 30 June 2023 260,246
NET BOOK VALUE
At 30 June 2023 345,817
At 30 June 2022 235,131

RCA Pest Services Ltd (Registered number: SC504612)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
At 1 July 2022 125,000
Disposals (125,000 )
At 30 June 2023 -
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 125,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 327,393 232,729
Amounts owed by group undertakings 58,877 19,848
Other debtors 8,301 7,271
Marion Cagienard 10,400 -
Directors' current accounts 3,165 592
408,136 260,440

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 8,351 5,000
Hire purchase contracts 89,629 68,245
Trade creditors 97,356 106,869
Amounts owed to group undertakings 65,200 37,216
Social security and other taxes 26,627 75,081
VAT 80,534 68,994
Other creditors 3,829 3,599
Capital on tap credit card 29,171 -
Accruals and deferred income 5,681 449
406,378 365,453

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans - 2-5 years 33,429 39,583
Hire purchase contracts 220,299 157,734
253,728 197,317