Company Registration No. 13742554 (England and Wales)
Kent Pest Management Limited
Unaudited accounts
for the year ended 30 November 2023
Kent Pest Management Limited
Unaudited accounts
Contents
Kent Pest Management Limited
Company Information
for the year ended 30 November 2023
Company Number
13742554 (England and Wales)
Registered Office
Room 3, First Floor
54 Holly Bush Lane
Sevenoaks
Kent
TN13 3TL
United Kingdom
Accountants
Rustrick Accountants Limited
380A New Hythe lane
Larkfield
Maidstone
Kent
ME20 6RZ
Kent Pest Management Limited
Statement of financial position
as at 30 November 2023
Cash at bank and in hand
6,905
2,388
Creditors: amounts falling due within one year
(8,063)
(4,490)
Net current assets/(liabilities)
3,226
(1,056)
Called up share capital
2
2
Profit and loss account
3,707
3,600
Shareholders' funds
3,709
3,602
For the year ending 30 November 2023 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 director acknowledges his 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 and authorised for issue on 26 February 2024 and were signed on its behalf by
Matthew Homden
Director
Company Registration No. 13742554
Kent Pest Management Limited
Notes to the Accounts
for the year ended 30 November 2023
Kent Pest Management Limited is a private company, limited by shares, registered in England and Wales, registration number 13742554. The registered office is Room 3, First Floor, 54 Holly Bush Lane, Sevenoaks, Kent, TN13 3TL, United Kingdom.
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:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Kent Pest Management Limited
Notes to the Accounts
for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2022
149
5,175
-
5,324
Disposals
-
(5,175)
-
(5,175)
At 30 November 2023
149
-
515
664
At 1 December 2022
19
647
-
666
Charge for the year
33
1,132
129
1,294
On disposals
-
(1,779)
-
(1,779)
At 30 November 2023
52
-
129
181
At 30 November 2023
97
-
386
483
At 30 November 2022
130
4,528
-
4,658
Amounts falling due within one year
Accrued income and prepayments
2,593
-
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
4,385
2,052
Loans from directors
1,082
386
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).