1 01/09/2022 31/08/2023 2023-08-31 false false false false false false false true false false true false false false false true true false No description of principal activities is disclosed 2022-09-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 09234406 2022-09-01 2023-08-31 09234406 2023-08-31 09234406 2022-08-31 09234406 2021-09-01 2022-08-31 09234406 2022-08-31 09234406 2021-08-31 09234406 core:PlantMachinery 2022-09-01 2023-08-31 09234406 core:FurnitureFittingsToolsEquipment 2022-09-01 2023-08-31 09234406 core:MotorVehicles 2022-09-01 2023-08-31 09234406 bus:RegisteredOffice 2022-09-01 2023-08-31 09234406 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 09234406 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 09234406 bus:Director1 2022-09-01 2023-08-31 09234406 core:PlantMachinery 2022-08-31 09234406 core:FurnitureFittingsToolsEquipment 2022-08-31 09234406 core:MotorVehicles 2022-08-31 09234406 core:PlantMachinery 2023-08-31 09234406 core:FurnitureFittingsToolsEquipment 2023-08-31 09234406 core:MotorVehicles 2023-08-31 09234406 core:WithinOneYear 2023-08-31 09234406 core:WithinOneYear 2022-08-31 09234406 core:AfterOneYear 2023-08-31 09234406 core:AfterOneYear 2022-08-31 09234406 core:ShareCapital 2023-08-31 09234406 core:ShareCapital 2022-08-31 09234406 core:RetainedEarningsAccumulatedLosses 2023-08-31 09234406 core:RetainedEarningsAccumulatedLosses 2022-08-31 09234406 bus:OrdinaryShareClass1 core:ShareCapital 2023-08-31 09234406 bus:OrdinaryShareClass1 core:ShareCapital 2022-08-31 09234406 core:PlantMachinery 2022-08-31 09234406 core:FurnitureFittingsToolsEquipment 2022-08-31 09234406 core:MotorVehicles 2022-08-31 09234406 bus:SmallEntities 2022-09-01 2023-08-31 09234406 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 09234406 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09234406 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09234406 bus:FullAccounts 2022-09-01 2023-08-31
Company registration number: 09234406
Pestinator UK Ltd
Unaudited filleted financial statements
31 August 2023
Pestinator UK Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Pestinator UK Ltd
Directors and other information
Director Mr Luke John Stanley
Company number 09234406
Registered office Hunters Moon
Crowhall Lane
Benington
Boston
PE22 0DP
Business address Hunters Moon
Crowhall Lane
Benington
Boston
PE22 0DP
Accountants Lister & Co
75 High Street
Boston
Lincs
PE21 8SX
Pestinator UK Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Pestinator UK Ltd
Year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pestinator UK Ltd for the year ended 31 August 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of Pestinator UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Pestinator UK Ltd and state those matters that we have agreed to state to them, 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/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pestinator UK Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Pestinator UK Ltd 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 loss of Pestinator UK Ltd. You consider that Pestinator UK Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Pestinator UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Lister & Co
75 High Street
Boston
Lincs
PE21 8SX
21 December 2023
Pestinator UK Ltd
Statement of financial position
31 August 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 29,701 35,288
_______ _______
29,701 35,288
Current assets
Stocks 1,500 2,050
Debtors 6 3,119 2,964
Cash at bank and in hand 4,904 10,681
_______ _______
9,523 15,695
Creditors: amounts falling due
within one year 7 ( 11,448) ( 14,847)
_______ _______
Net current (liabilities)/assets ( 1,925) 848
_______ _______
Total assets less current liabilities 27,776 36,136
Creditors: amounts falling due
after more than one year 8 ( 13,008) ( 17,169)
Provisions for liabilities ( 2,980) ( 3,404)
_______ _______
Net assets 11,788 15,563
_______ _______
Capital and reserves
Called up share capital 9 1 1
Profit and loss account 11,787 15,562
_______ _______
Shareholders funds 11,788 15,563
_______ _______
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 21 December 2023 , and are signed on behalf of the board by:
Mr Luke John Stanley
Director
Company registration number: 09234406
Pestinator UK Ltd
Notes to the financial statements
Year ended 31 August 2023
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Hunters Moon, Crowhall Lane, Benington, Boston, PE22 0DP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total invoice value, of sales made during the period and derives from the provison of services falling within the company's ordinary activities. The total turnover of the company for the year has been derived from its principle activity wholly undertaken in the UK.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 15 % reducing balance
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 20 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 September 2022 14,884 2,675 25,934 43,493
Additions 493 - 516 1,009
_______ _______ _______ _______
At 31 August 2023 15,377 2,675 26,450 44,502
_______ _______ _______ _______
Depreciation
At 1 September 2022 5,125 1,084 1,996 8,205
Charge for the year 1,484 239 4,873 6,596
_______ _______ _______ _______
At 31 August 2023 6,609 1,323 6,869 14,801
_______ _______ _______ _______
Carrying amount
At 31 August 2023 8,768 1,352 19,581 29,701
_______ _______ _______ _______
At 31 August 2022 9,759 1,591 23,938 35,288
_______ _______ _______ _______
6. Debtors
2023 2022
£ £
Trade debtors 2,622 2,737
Other debtors 497 227
_______ _______
3,119 2,964
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 2,500 2,544
Trade creditors - 1,039
Social security and other taxes 40 40
Other creditors 8,908 11,224
_______ _______
11,448 14,847
_______ _______
8. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts 5,543 7,724
Other creditors 7,465 9,445
_______ _______
13,008 17,169
_______ _______
9. Called up share capital
Issued, called up and fully paid
2023 2022
No £ No £
Ordinary shares shares of £ 1.00 each 1 1 1 1
_______ _______ _______ _______