IRIS Accounts Production v24.3.0.553 SC280047 Board of Directors Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2800472023-04-30SC2800472024-04-30SC2800472023-05-012024-04-30SC2800472022-04-30SC2800472022-05-012023-04-30SC2800472023-04-30SC280047ns15:Scotland2023-05-012024-04-30SC280047ns14:PoundSterling2023-05-012024-04-30SC280047ns10:Director12023-05-012024-04-30SC280047ns10:Director22023-05-012024-04-30SC280047ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC280047ns10:SmallEntities2023-05-012024-04-30SC280047ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC280047ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC280047ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC280047ns10:FullAccounts2023-05-012024-04-30SC280047ns10:CompanySecretary12023-05-012024-04-30SC280047ns10:RegisteredOffice2023-05-012024-04-30SC280047ns5:CurrentFinancialInstruments2024-04-30SC280047ns5:CurrentFinancialInstruments2023-04-30SC280047ns5:ShareCapital2024-04-30SC280047ns5:ShareCapital2023-04-30SC280047ns5:RetainedEarningsAccumulatedLosses2024-04-30SC280047ns5:RetainedEarningsAccumulatedLosses2023-04-30SC280047ns5:LeaseholdImprovements2023-05-012024-04-30SC280047ns5:PlantMachinery2023-05-012024-04-30SC280047ns5:FurnitureFittings2023-05-012024-04-30SC280047ns5:MotorVehicles2023-05-012024-04-30SC280047ns5:ComputerEquipment2023-05-012024-04-30SC280047ns5:LandBuildings2023-04-30SC280047ns5:LeaseholdImprovements2023-04-30SC280047ns5:PlantMachinery2023-04-30SC280047ns5:LandBuildings2023-05-012024-04-30SC280047ns5:LandBuildings2024-04-30SC280047ns5:LeaseholdImprovements2024-04-30SC280047ns5:PlantMachinery2024-04-30SC280047ns5:LandBuildings2023-04-30SC280047ns5:LeaseholdImprovements2023-04-30SC280047ns5:PlantMachinery2023-04-30SC280047ns5:FurnitureFittings2023-04-30SC280047ns5:MotorVehicles2023-04-30SC280047ns5:ComputerEquipment2023-04-30SC280047ns5:FurnitureFittings2024-04-30SC280047ns5:MotorVehicles2024-04-30SC280047ns5:ComputerEquipment2024-04-30SC280047ns5:FurnitureFittings2023-04-30SC280047ns5:MotorVehicles2023-04-30SC280047ns5:ComputerEquipment2023-04-30
REGISTERED NUMBER: SC280047 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Presly Pest Control Limited

Presly Pest Control Limited (Registered number: SC280047)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Presly Pest Control Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S D Presly
E G Bruce





SECRETARY: Mrs S M Presly





REGISTERED OFFICE: Mains of Auquhorthies
Oldmeldrum
Aberdeenshire
AB51 0DQ





REGISTERED NUMBER: SC280047 (Scotland)





ACCOUNTANTS: Add Accountancy Limited
6 Market Square
Oldmeldrum
Aberdeenshire
AB51 0AA

Presly Pest Control Limited (Registered number: SC280047)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 175,480 199,546

CURRENT ASSETS
Stocks 57,809 38,689
Debtors 5 366,185 243,819
Cash at bank 625,655 681,816
1,049,649 964,324
CREDITORS
Amounts falling due within one year 6 643,066 625,503
NET CURRENT ASSETS 406,583 338,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

582,063

538,367

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 581,963 538,267
SHAREHOLDERS' FUNDS 582,063 538,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Presly Pest Control Limited (Registered number: SC280047)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:




S D Presly - Director



E G Bruce - Director


Presly Pest Control Limited (Registered number: SC280047)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Presly Pest Control Limited is a private company, limited by shares , registered in Scotland. 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.
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Presly Pest Control Limited (Registered number: SC280047)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 May 2023 19,796 52,170 36,369
Additions - - 1,100
Disposals - - (11,773 )
Reclassification/transfer - (4,680 ) -
At 30 April 2024 19,796 47,490 25,696
DEPRECIATION
At 1 May 2023 - 23,691 20,102
Charge for year - 7,120 4,130
Eliminated on disposal - - (10,924 )
Reclassification/transfer - (4,680 ) -
At 30 April 2024 - 26,131 13,308
NET BOOK VALUE
At 30 April 2024 19,796 21,359 12,388
At 30 April 2023 19,796 28,479 16,267

Presly Pest Control Limited (Registered number: SC280047)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 35,990 392,468 12,427 549,220
Additions - 41,085 1,408 43,593
Disposals - (122,096 ) (4,944 ) (138,813 )
Reclassification/transfer - 8,184 (170 ) 3,334
At 30 April 2024 35,990 319,641 8,721 457,334
DEPRECIATION
At 1 May 2023 32,704 263,628 9,549 349,674
Charge for year 305 41,622 1,027 54,204
Eliminated on disposal - (109,667 ) (4,767 ) (125,358 )
Reclassification/transfer - 8,184 (170 ) 3,334
At 30 April 2024 33,009 203,767 5,639 281,854
NET BOOK VALUE
At 30 April 2024 2,981 115,874 3,082 175,480
At 30 April 2023 3,286 128,840 2,878 199,546

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 366,185 243,819

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 83,748 89,082
Trade creditors 56,215 30,937
Tax 116,546 54,995
Social security and other taxes 11,722 14,450
VAT 96,892 68,050
Directors' current accounts 264,643 289,689
Accrued expenses 13,300 78,300
643,066 625,503