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Registered number: 07252316
Attackpests Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
TMT Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07252316
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 368,765 422,405
368,765 422,405
CURRENT ASSETS
Debtors 6 848,601 79,000
Cash at bank and in hand 107,739 544,562
956,340 623,562
Creditors: Amounts Falling Due Within One Year 7 (166,392 ) (94,617 )
NET CURRENT ASSETS (LIABILITIES) 789,948 528,945
TOTAL ASSETS LESS CURRENT LIABILITIES 1,158,713 951,350
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,213 ) (29,213 )
NET ASSETS 1,129,500 922,137
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 1,129,499 922,136
SHAREHOLDERS' FUNDS 1,129,500 922,137
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 Giles Sharley
Director
19/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Attackpests Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07252316 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Straight Line - 2%
Plant & Machinery Straight Line - 25%
Motor Vehicles Straight Line - 20%
Fixtures & Fittings Straight Line - 25%
Computer Equipment Straight Line - 33.33%
2.5. 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 years 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 10)
12 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 3,000
As at 31 May 2024 3,000
Amortisation
As at 1 June 2023 3,000
As at 31 May 2024 3,000
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 June 2023 283,315 72,070 178,604 27,749
Additions - - - -
As at 31 May 2024 283,315 72,070 178,604 27,749
Depreciation
As at 1 June 2023 6,955 22,241 101,055 13,783
Provided during the period 4,533 17,382 27,258 5,241
As at 31 May 2024 11,488 39,623 128,313 19,024
Net Book Value
As at 31 May 2024 271,827 32,447 50,291 8,725
As at 1 June 2023 276,360 49,829 77,549 13,966
Computer Equipment Total
£ £
Cost
As at 1 June 2023 13,559 575,297
Additions 4,453 4,453
As at 31 May 2024 18,012 579,750
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 June 2023 8,858 152,892
Provided during the period 3,679 58,093
As at 31 May 2024 12,537 210,985
Net Book Value
As at 31 May 2024 5,475 368,765
As at 1 June 2023 4,701 422,405
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,613 52,001
Prepayments and accrued income 10,195 12,948
Other debtors 4,793 6,769
Other taxes and social security - 7,282
48,601 79,000
Due after more than one year
Other debtors 800,000 -
848,601 79,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,155 9,382
Corporation tax 113,920 64,828
Other taxes and social security 8,115 -
VAT 18,192 9,554
Other creditors 6,717 6,560
Director's loan account 4,293 4,293
166,392 94,617
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2023 29,213 29,213
Balance at 31 May 2024 29,213 29,213
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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