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REGISTERED NUMBER: 06176296 (England and Wales)















LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: W W Mears
Mrs S M Mears





REGISTERED OFFICE: Unit 1, Sandford Court
Enterprise Way
Leominster
Herefordshire
HR6 0LZ





REGISTERED NUMBER: 06176296 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 448,782 408,799
448,782 408,799

CURRENT ASSETS
Stocks and work in progress 77,946 39,219
Debtors 6 117,917 140,926
Cash at bank and in hand 179,879 107,775
375,742 287,920
CREDITORS
Amounts falling due within one year 7 252,873 232,535
NET CURRENT ASSETS 122,869 55,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

571,651

464,184

CREDITORS
Amounts falling due after more than one
year

8

(371,321

)

(324,036

)

PROVISIONS FOR LIABILITIES (42,830 ) (42,174 )
NET ASSETS 157,500 97,974

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 157,400 97,874
SHAREHOLDERS' FUNDS 157,500 97,974

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.

LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2024 and were signed on its behalf by:





W W Mears - Director


LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Leo Pest Control Environment Services Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Fixtures and fittings - 10% on reducing balance
Equipment - 20% on reducing balance
Office equipment - 33% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress 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 and work in progress 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 statement of financial position date.


LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 170,000
AMORTISATION
At 1 May 2023
and 30 April 2024 170,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Equipment
£    £    £   
COST
At 1 May 2023 341,443 34,042 72,556
Additions 19,125 519 3,235
Disposals - - -
At 30 April 2024 360,568 34,561 75,791
DEPRECIATION
At 1 May 2023 101,340 16,764 48,381
Charge for year 7,197 1,781 5,483
Eliminated on disposal - - -
At 30 April 2024 108,537 18,545 53,864
NET BOOK VALUE
At 30 April 2024 252,031 16,016 21,927
At 30 April 2023 240,103 17,278 24,175

Office Motor
equipment vehicles Totals
£    £    £   
COST
At 1 May 2023 14,153 260,583 722,777
Additions 416 88,955 112,250
Disposals - (21,400 ) (21,400 )
At 30 April 2024 14,569 328,138 813,627
DEPRECIATION
At 1 May 2023 11,724 135,769 313,978
Charge for year 1,064 52,351 67,876
Eliminated on disposal - (17,009 ) (17,009 )
At 30 April 2024 12,788 171,111 364,845
NET BOOK VALUE
At 30 April 2024 1,781 157,027 448,782
At 30 April 2023 2,429 124,814 408,799

LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 194,435
Additions 74,391
Transfer to ownership (56,738 )
At 30 April 2024 212,088
DEPRECIATION
At 1 May 2023 87,062
Charge for year 39,460
Transfer to ownership (32,803 )
At 30 April 2024 93,719
NET BOOK VALUE
At 30 April 2024 118,369
At 30 April 2023 107,373

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 107,234 135,859
Prepayments 10,683 5,067
117,917 140,926

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 15,856 19,614
Hire purchase contracts 46,038 40,981
Trade creditors 33,900 36,577
Receipts in advance 45,465 25,087
Tax 17,258 17,131
PAYE and NIC 6,236 7,353
VAT 61,048 61,473
Credit card 4,161 4,750
Wages creditor 6,621 6,272
Pension creditor 560 417
Directors' current accounts 10,689 6,600
Accruals 5,041 6,280
252,873 232,535

LEO PEST CONTROL ENVIRONMENT SERVICES
LIMITED (REGISTERED NUMBER: 06176296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 11,250 14,250
Bounce back loan 1 - 2 years 5,556 5,556
Bank loans - 2-5 years 39,000 42,750
Bounce back loans 2 - 5 yr 16,667 16,667
Bank loans more 5 yr by instal 131,576 56,469
Bounce back loan - over 5 year 6,019 11,574
Hire purchase contracts 51,253 46,770
Directors loan account 110,000 130,000
371,321 324,036

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 131,576 56,469
Bounce back loan - over 5 year 6,019 11,574
137,595 68,043

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 May 2023 97,874
Profit for the year 81,526
Dividends (22,000 )
At 30 April 2024 157,400