IRIS Accounts Production v24.3.0.553 03336706 director 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033367062023-03-31033367062024-03-31033367062023-04-012024-03-31033367062022-03-31033367062022-04-012023-03-31033367062023-03-3103336706ns15:EnglandWales2023-04-012024-03-3103336706ns14:PoundSterling2023-04-012024-03-3103336706ns10:Director12023-04-012024-03-3103336706ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3103336706ns10:SmallEntities2023-04-012024-03-3103336706ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3103336706ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3103336706ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3103336706ns10:FullAccounts2023-04-012024-03-310333670612023-04-012024-03-3103336706ns10:OrdinaryShareClass12023-04-012024-03-3103336706ns10:RegisteredOffice2023-04-012024-03-3103336706ns5:CurrentFinancialInstruments2024-03-3103336706ns5:CurrentFinancialInstruments2023-03-3103336706ns5:ShareCapital2024-03-3103336706ns5:ShareCapital2023-03-3103336706ns5:RetainedEarningsAccumulatedLosses2024-03-3103336706ns5:RetainedEarningsAccumulatedLosses2023-03-3103336706ns5:NetGoodwill2023-04-012024-03-3103336706ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3103336706ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-04-012024-03-3103336706ns5:LeaseholdImprovements2023-04-012024-03-3103336706ns5:PlantMachinery2023-04-012024-03-3103336706ns5:MotorVehicles2023-04-012024-03-3103336706ns5:NetGoodwill2023-03-3103336706ns5:NetGoodwill2024-03-3103336706ns5:NetGoodwill2023-03-3103336706ns5:LandBuildings2023-03-3103336706ns5:LeaseholdImprovements2023-03-3103336706ns5:PlantMachinery2023-03-3103336706ns5:MotorVehicles2023-03-3103336706ns5:LandBuildings2023-04-012024-03-3103336706ns5:LandBuildings2024-03-3103336706ns5:LeaseholdImprovements2024-03-3103336706ns5:PlantMachinery2024-03-3103336706ns5:MotorVehicles2024-03-3103336706ns5:LandBuildings2023-03-3103336706ns5:LeaseholdImprovements2023-03-3103336706ns5:PlantMachinery2023-03-3103336706ns5:MotorVehicles2023-03-3103336706ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3103336706ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3103336706ns10:OrdinaryShareClass12024-03-31033367061ns10:Director12023-03-31033367061ns10:Director12022-03-31033367061ns10:Director12023-04-012024-03-31033367061ns10:Director12022-04-012023-03-31033367061ns10:Director12024-03-31033367061ns10:Director12023-03-31
REGISTERED NUMBER: 03336706 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Command Pest Control Limited

Command Pest Control Limited (Registered number: 03336706)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Command Pest Control Limited

Company Information
for the year ended 31 March 2024







DIRECTOR: M Ward





REGISTERED OFFICE: Command House
Church Lane
Preston St Mary
Sudbury
Suffolk
CO10 9NQ





REGISTERED NUMBER: 03336706 (England and Wales)





ACCOUNTANTS: FWD Accounts Limited
7 Forbes Business Centre
Kempson Way
Bury St Edmunds
Suffolk
IP32 7AR

Command Pest Control Limited (Registered number: 03336706)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - 45,000
Tangible assets 4 266,710 397,873
266,710 442,873

CURRENT ASSETS
Stocks 5 217,751 210,665
Debtors 6 4,237,731 3,634,865
Cash at bank and in hand 727,555 486,586
5,183,037 4,332,116
CREDITORS
Amounts falling due within one year 7 768,541 568,619
NET CURRENT ASSETS 4,414,496 3,763,497
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,681,206

4,206,370

PROVISIONS FOR LIABILITIES 35,980 68,771
NET ASSETS 4,645,226 4,137,599

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 4,645,224 4,137,597
SHAREHOLDERS' FUNDS 4,645,226 4,137,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 22 October 2024 and were signed by:





M Ward - Director


Command Pest Control Limited (Registered number: 03336706)

Notes to the Financial Statements
for the year ended 31 March 2024


1. 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.

Goodwill
Purchased goodwill is amortised on a straight line basis over its estimated useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 50 years
Improvements to property - 20% on cost
Plant and machinery - at varying rates on cost
Motor vehicles - 25% on cost

No depreciation is provided on freehold properties which is a departure from the requirements of the Companies Act 2006. In the opinion of the director these properties are held primarily for their investment potential and so their current value is of more significance than any measure of consumption and to depreciate them would not give a true and fair view.

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

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 81 (2023 - 81 ) .

Command Pest Control Limited (Registered number: 03336706)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 177,250
AMORTISATION
At 1 April 2023 132,250
Amortisation for year 45,000
At 31 March 2024 177,250
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 45,000

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Motor
property property machinery vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 122,790 84,646 187,531 1,349,204 1,744,171
Additions - - 7,290 19,750 27,040
At 31 March 2024 122,790 84,646 194,821 1,368,954 1,771,211
DEPRECIATION
At 1 April 2023 - 84,646 176,683 1,084,969 1,346,298
Charge for year - - 8,664 149,539 158,203
At 31 March 2024 - 84,646 185,347 1,234,508 1,504,501
NET BOOK VALUE
At 31 March 2024 122,790 - 9,474 134,446 266,710
At 31 March 2023 122,790 - 10,848 264,235 397,873

5. STOCKS
31/3/24 31/3/23
£    £   
Stocks 217,751 210,665

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 1,210,031 869,402
Other debtors 107,660 89,732
Other loans receivable 2,868,427 2,624,637
Loan to related company 25,624 25,797
Prepayments 25,989 25,297
4,237,731 3,634,865

Command Pest Control Limited (Registered number: 03336706)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 250,743 81,185
Tax 226,025 165,700
Social security and other taxes 46,000 41,187
VAT 179,968 162,110
Other creditors 24,264 23,513
Pension creditor 665 2,288
Directors' current accounts 5,424 3,319
Accrued expenses 35,452 89,317
768,541 568,619

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
2 Ordinary 1 2 2

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31/3/24 31/3/23
£    £   
M Ward
Balance outstanding at start of year (3,319 ) (1,389 )
Amounts repaid (2,105 ) (1,930 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,424 ) (3,319 )

10. ULTIMATE CONTROLLING PARTY

Mr M Ward is considered to be the ultimate controlling party by virtue of his 100% shareholding in the company.