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REGISTERED NUMBER: 03636793 (England and Wales)















Unaudited Financial Statements

for the Period 1 May 2023 to 31 January 2024

for

Monitor Pest Control Limited

Monitor Pest Control Limited (Registered number: 03636793)






Contents of the Financial Statements
for the Period 1 May 2023 to 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountant's Report 9

Monitor Pest Control Limited

Company Information
for the Period 1 May 2023 to 31 January 2024







DIRECTORS: J Blake
Mrs J V Blake





REGISTERED OFFICE: Hawkfield House
20, Chapel Road
Morley St. Botolph
Wymondham
Norfolk
NR18 9TF





REGISTERED NUMBER: 03636793 (England and Wales)





ACCOUNTANT: Annatrice Limited
Chartered Certified Accountant
Registered Auditor
10 The Thoroughfare
Harleston
Norfolk
IP20 9AX

Monitor Pest Control Limited (Registered number: 03636793)

Balance Sheet
31 January 2024

31.1.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 174,138

CURRENT ASSETS
Stocks - 23,000
Debtors 5 91,357 247,857
Prepayments and accrued income 16,799 -
Cash at bank 170,809 137,040
278,965 407,897
CREDITORS
Amounts falling due within one year 6 206,477 251,502
NET CURRENT ASSETS 72,488 156,395
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,488

330,533

CREDITORS
Amounts falling due after more than
one year

7

-

(168,374

)

PROVISIONS FOR LIABILITIES - (43,535 )
NET ASSETS 72,488 118,624

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 72,484 118,620
SHAREHOLDERS' FUNDS 72,488 118,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2024 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.

Monitor Pest Control Limited (Registered number: 03636793)

Balance Sheet - continued
31 January 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by:




J Blake - Director



Mrs J V Blake - Director


Monitor Pest Control Limited (Registered number: 03636793)

Notes to the Financial Statements
for the Period 1 May 2023 to 31 January 2024

1. STATUTORY INFORMATION

Monitor Pest Control 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Monitor Pest Control Limited (Registered number: 03636793)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 January 2024

2. ACCOUNTING POLICIES - continued

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.

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.

Cessation of trade
During the period the company transferred all of its trade, employees, tangible assets and hire purchase agreements to the parent company Abate Limited at net book value and declared a dividend in specie to clear the remaining inter-company loan account. The directors will apply to strike the company off the register after all remaining third-party debts have been settled and any remaining cash at bank has been paid to the parent company as a final dividend.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 274,587
Disposals (274,587 )
At 31 January 2024 -
DEPRECIATION
At 1 May 2023 100,449
Charge for period 25,700
Eliminated on disposal (126,149 )
At 31 January 2024 -
NET BOOK VALUE
At 31 January 2024 -
At 30 April 2023 174,138

Monitor Pest Control Limited (Registered number: 03636793)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 January 2024

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 May 2023 255,614
Disposals (255,614 )
At 31 January 2024 -
DEPRECIATION
At 1 May 2023 92,783
Charge for period 23,656
Eliminated on disposal (116,439 )
At 31 January 2024 -
NET BOOK VALUE
At 31 January 2024 -
At 30 April 2023 162,831

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 30.4.23
£    £   
Trade debtors 89,499 129,450
Amounts owed by group undertakings - 112,065
Other debtors 1,858 6,342
91,357 247,857

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 30.4.23
£    £   
Bank loans and overdrafts - 25,340
Hire purchase contracts (see note 8)
-

54,292
Trade creditors 1,291 19,779
Taxation and social security 202,936 145,182
Other creditors 2,250 6,909
206,477 251,502

Monitor Pest Control Limited (Registered number: 03636793)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.24 30.4.23
£    £   
Bank loans - 58,602
Hire purchase contracts (see note 8)
-

109,772
- 168,374

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.1.24 30.4.23
£    £   
Net obligations repayable:
Within one year - 54,292
Between one and five years - 109,772
- 164,064

Non-cancellable operating leases
31.1.24 30.4.23
£    £   
Within one year - 486
Between one and five years - 973
- 1,459

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 30.4.23
£    £   
Hire purchase contracts - 164,064

10. RELATED PARTY DISCLOSURES

During the period the company transferred all of its trade, employees, tangible assets and hire purchase agreements to the parent company Abate Limited at net book value and declared a dividend in specie to clear the remaining inter-company loan account. The directors will apply to strike the company off the register after all remaining third-party debts have been settled and any remaining cash at bank has been paid to the parent company as a final dividend.

Monitor Pest Control Limited (Registered number: 03636793)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 January 2024

11. ULTIMATE CONTROLLING PARTY

The controlling party is Abate Limited.

The ultimate controlling party is Mr Jon Blake and Mrs Jill Blake.

Chartered Certified Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
Monitor Pest Control Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Monitor Pest Control Limited for the period ended 31 January 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Monitor Pest Control Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Monitor Pest Control Limited and state those matters that I have agreed to state to the Board of Directors of Monitor Pest Control 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/factsheet163. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Monitor Pest Control Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Monitor Pest Control Limited. You consider that Monitor Pest Control Limited is exempt from the statutory audit requirement for the period.

I have not been instructed to carry out an audit or a review of the financial statements of Monitor Pest Control Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Annatrice Limited
Chartered Certified Accountant
Registered Auditor
10 The Thoroughfare
Harleston
Norfolk
IP20 9AX


20 March 2024