1 January 2023 false Taxfiler 2024.4 07022158business:PrivateLimitedCompanyLtd2023-01-012023-12-31 070221582022-12-31 070221582023-01-012023-12-31 07022158business:AuditExemptWithAccountantsReport2023-01-012023-12-31 07022158business:FilletedAccounts2023-01-012023-12-31 070221582023-12-31 07022158business:Director12023-01-012023-12-31 07022158business:Director22023-01-012023-12-31 07022158business:RegisteredOffice2023-01-012023-12-31 070221582022-12-31 07022158core:WithinOneYear2023-12-31 07022158core:WithinOneYear2022-12-31 07022158core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 07022158core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 07022158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 07022158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 07022158core:PreviouslyStatedAmount2023-12-31 07022158core:PreviouslyStatedAmount2022-12-31 07022158business:SmallEntities2023-01-012023-12-31 07022158countries:EnglandWales2023-01-012023-12-31 07022158core:PlantMachinery2023-01-012023-12-31 07022158core:MotorVehicles2023-01-012023-12-31 07022158core:Goodwill2022-12-31 07022158core:Goodwill2023-12-31 07022158core:Goodwill2023-01-012023-12-31 07022158core:LandBuildings2022-12-31 07022158core:PlantMachinery2022-12-31 07022158core:MotorVehicles2022-12-31 07022158core:LandBuildings2023-01-012023-12-31 07022158core:LandBuildings2023-12-31 07022158core:PlantMachinery2023-12-31 07022158core:MotorVehicles2023-12-31 07022158core:AdditionsToInvestments2023-12-31 07022158core:AcceleratedTaxDepreciationDeferredTax2023-12-31 07022158core:AcceleratedTaxDepreciationDeferredTax2022-12-31 070221582021-12-31 070221582022-01-012022-12-31 07022158business:OrdinaryShareClass12023-01-012023-12-31 07022158business:OrdinaryShareClass12022-01-012022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07022158 (England and Wales)
Pest Control Supermarket.com Ltd Unaudited accounts for the year ended 31 December 2023
Pest Control Supermarket.com Ltd Unaudited accounts Contents
Page
- 2 -
Pest Control Supermarket.com Ltd Company Information for the year ended 31 December 2023
Directors
Mr Allister John Ashmore Mrs Claire Ashmore
Company Number
07022158 (England and Wales)
Registered Office
Longbourn Burwash Road Heathfield TN21 8XG United Kingdom
Accountants
Symmetry Accounting Services Limited 124 Hungerhill Road Rotherham South Yorkshire S61 3NP
- 3 -
Pest Control Supermarket.com Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,400 
5,100 
Tangible assets
629,404 
583,545 
Investments
1,072,378 
1,069,476 
1,705,182 
1,658,121 
Current assets
Inventories
439,432 
710,801 
Debtors
203,237 
22,365 
Cash at bank and in hand
3,592,493 
2,813,515 
4,235,162 
3,546,681 
Creditors: amounts falling due within one year
(1,062,779)
(837,397)
Net current assets
3,172,383 
2,709,284 
Total assets less current liabilities
4,877,565 
4,367,405 
Provisions for liabilities
Deferred tax
(8,674)
(10,544)
Net assets
4,868,891 
4,356,861 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
4,868,889 
4,356,859 
Shareholders' funds
4,868,891 
4,356,861 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by
Mrs Claire Ashmore Director Company Registration No. 07022158
- 4 -
Pest Control Supermarket.com Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Pest Control Supermarket.com Ltd is a private company, limited by shares, registered in England and Wales, registration number 07022158. The registered office is Longbourn, Burwash Road, Heathfield, TN21 8XG, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
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.
Deferred taxation
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.
- 5 -
Pest Control Supermarket.com Ltd Notes to the Accounts for the year ended 31 December 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
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.
Investments
Investments in shares are included at fair value.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
17,000 
At 31 December 2023
17,000 
Amortisation
At 1 January 2023
11,900 
Charge for the year
1,700 
At 31 December 2023
13,600 
Net book value
At 31 December 2023
3,400 
At 31 December 2022
5,100 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
529,468 
168,792 
- 
698,260 
Additions
- 
18,684 
153,160 
171,844 
Disposals
- 
- 
(92,673)
(92,673)
At 31 December 2023
529,468 
187,476 
60,487 
777,431 
Depreciation
At 1 January 2023
- 
114,715 
- 
114,715 
Charge for the year
- 
18,190 
15,122 
33,312 
At 31 December 2023
- 
132,905 
15,122 
148,027 
Net book value
At 31 December 2023
529,468 
54,571 
45,365 
629,404 
At 31 December 2022
529,468 
54,077 
- 
583,545 
- 6 -
Pest Control Supermarket.com Ltd Notes to the Accounts for the year ended 31 December 2023
6
Investments
Other investments 
£ 
Valuation at 1 January 2023
1,069,476 
Additions
2,902 
Valuation at 31 December 2023
1,072,378 
Pest Control Supermarket.com Ltd has a total investment of £1,072,378 (2022: 1,069,476) for share capital in SCI La Prade, a French resident business. SCI La Prade is a Societe Civile Immobiliere (SCI) based in France. The business has shareholders, but is set up with the sole purpose of managing property held in France. Under French law the business is not subject to corporation tax, but the shareholders are personally subject to tax on their share of the profits of the business. Pest Control Supermarket.com Ltd holds 99.9% of the share capital of SCI La Prade. For the current year, SCI La Prade had profits of £NIL (2022: NIL).
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
44,413 
5,404 
Other debtors
158,824 
16,961 
203,237 
22,365 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
257,089 
113,068 
Trade creditors
461,042 
489,461 
Taxes and social security
276,746 
209,279 
Other creditors
64,568 
21,682 
Loans from directors
334 
907 
Accruals
3,000 
3,000 
1,062,779 
837,397 
9
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
8,674 
10,544 
2023 
2022 
£ 
£ 
Provision at start of year
10,544 
10,775 
Credited to the profit and loss account
(1,870)
(231)
Provision at end of year
8,674 
10,544 
- 7 -
Pest Control Supermarket.com Ltd Notes to the Accounts for the year ended 31 December 2023
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
11
Transactions with related parties
Transactions with Directors During the year dividends of £351,200 (£266,000 in the previous year) were paid to key management personnel. Transactions with Pest Expert Limited Sales amounting to £130,139 (excluding VAT) (£37,776 in the previous year (excluding VAT)) were invoiced to Pest Expert Limited during the year, for procurement services. Pest Expert Limited is a company owned and controlled by the directors of the reporting company. Advertising expenses amounting to £200,000 (excluding VAT) (£250,000 in the previous year (excluding VAT)) were invoiced by Pest Expert Limited during the year, for use of the Pest Expert brand name. Trade debtors included £44,413 (£5,010 at the previous year end) owed from Pest Expert Limited as at the year end. Trade creditors included £240,000 (£300,000 at the previous year end) owed to Pest Expert Limited as at the year end. Transactions with SCI La Prade Other debtors included £158,824 (£16,961 at the previous year end) owed from SCI La Prade as at the year end. SCI La Prade is a Societe Civile Immobiliere (SCI) based in France and owned and controlled by the reporting company.
12
Controlling party
The company is controlled by the directors, Mrs C Ashmore and Mr A Ashmore, by virtue of their 100% holding of the issued share capital.
13
Average number of employees
During the year the average number of employees was 15 (2022: 11).
- 8 -