Acorah Software Products - Accounts Production 14.5.601 true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06962391 Mr Allan Steward Mr Allan Steward Allan Steward true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06962391 2023-03-31 06962391 2024-03-31 06962391 2023-04-01 2024-03-31 06962391 frs-core:ShareCapital 2024-03-31 06962391 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06962391 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06962391 frs-bus:SmallEntities 2023-04-01 2024-03-31 06962391 frs-bus:EntityHasNeverTraded 2023-04-01 2024-03-31 06962391 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06962391 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06962391 1 2023-04-01 2024-03-31 06962391 frs-bus:Director1 2023-04-01 2024-03-31 06962391 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06962391 frs-countries:EnglandWales 2023-04-01 2024-03-31 06962391 2022-03-31 06962391 2023-03-31 06962391 2022-04-01 2023-03-31 06962391 frs-core:ShareCapital 2023-03-31
Registered number: 06962391
Shield Pest Control Limited
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 06962391
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 2 2
2 2
NET CURRENT ASSETS (LIABILITIES) 2 2
TOTAL ASSETS LESS CURRENT LIABILITIES 2 2
NET ASSETS 2 2
CAPITAL AND RESERVES
Called up share capital 5 2 2
SHAREHOLDERS' FUNDS 2 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Allan Steward
Director
1 May 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Shield Pest Control Limited Registered number 06962391 is a limited by shares company incorporated in England & Wales. The Registered Office is 39 High Street, Orpington, BR6 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.3. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
6. Ultimate Controlling Party
The company's ultimate controlling party is Allan Steward by virtue of his ownership of 100% of the issued share capital in the company.
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