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REGISTERED NUMBER: 05700136 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

BERKSHIRE PEST CONTROL LIMITED

BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BERKSHIRE PEST CONTROL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: S Hyslop
L P Minter
C L Minter
A J Minter
L Minter





REGISTERED OFFICE: Unit 8 Diddenham Court
Lambwood Hill
Grazeley
Reading
RG7 1JQ.





REGISTERED NUMBER: 05700136 (England and Wales)





ACCOUNTANTS: Cooper Parry Advisory Limited
The Lightbox
87 Castle Street
Reading
Berkshire
RG1 7SN

BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 44,510 51,850
44,510 51,850

CURRENT ASSETS
Stocks 15,000 15,000
Debtors 6 364,956 275,717
Cash at bank 880,953 720,132
1,260,909 1,010,849
CREDITORS
Amounts falling due within one year 7 874,490 794,249
NET CURRENT ASSETS 386,419 216,600
TOTAL ASSETS LESS CURRENT
LIABILITIES

430,929

268,450

PROVISIONS FOR LIABILITIES 11,127 12,963
NET ASSETS 419,802 255,487

CAPITAL AND RESERVES
Called up share capital 8 6,125 125
Share premium 4,862 4,862
Retained earnings 408,815 250,500
SHAREHOLDERS' FUNDS 419,802 255,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

BALANCE SHEET - continued
29 FEBRUARY 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 and authorised for issue by the Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:





A J Minter - Director


BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Berkshire Pest Control 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover from services is recognised when the service has been completed.

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 the cost less estimated residual value of each asset over its estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment - 20% reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance
Motor vehicles - 33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.


BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 March 2023
and 29 February 2024 68,000
AMORTISATION
At 1 March 2023
and 29 February 2024 68,000
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 March 2023 122,765
Additions 20,744
Disposals (6,396 )
At 29 February 2024 137,113
DEPRECIATION
At 1 March 2023 70,915
Charge for year 21,688
At 29 February 2024 92,603
NET BOOK VALUE
At 29 February 2024 44,510
At 28 February 2023 51,850

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 274,550 170,762
Amounts owed by group undertakings 56,471 56,471
Other debtors 33,935 48,484
364,956 275,717

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 49,070 133,554
Taxation and social security 292,491 70,103
Other creditors 532,929 590,592
874,490 794,249

BERKSHIRE PEST CONTROL LIMITED (REGISTERED NUMBER: 05700136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary Class A £1 6,100 100
13 Ordinary Class B £1 13 13
12 Ordinary Class C £1 12 12
6,125 125

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the period end, the Company owed £1,771 to the Directors (2023: £4,070 owed by the Directors).

10. RELATED PARTY DISCLOSURES

All related party transactions were carried out under normal commercial terms.