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Registered number: 08303453
Greenleaf Pest Control Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08303453
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,530 23,163
18,530 23,163
CURRENT ASSETS
Stocks 5 606 516
Debtors 6 35,072 31,748
Cash at bank and in hand 113,338 162,431
149,016 194,695
Creditors: Amounts Falling Due Within One Year 7 (26,112 ) (97,101 )
NET CURRENT ASSETS (LIABILITIES) 122,904 97,594
TOTAL ASSETS LESS CURRENT LIABILITIES 141,434 120,757
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,276 ) (5,156 )
NET ASSETS 137,158 115,601
CAPITAL AND RESERVES
Called up share capital 8 120 120
Profit and Loss Account 137,038 115,481
SHAREHOLDERS' FUNDS 137,158 115,601
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Laurence Greenleaf
Director
10th January 2025
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
Greenleaf Pest Control Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08303453 . The registered office is 20 Rectory Road, Weeley Heath, Clacton-On-Sea, CO16 9AX.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 74,534 2,206 76,740
As at 31 May 2024 74,534 2,206 76,740
Depreciation
As at 1 June 2023 52,095 1,482 53,577
Provided during the period 4,488 145 4,633
As at 31 May 2024 56,583 1,627 58,210
Net Book Value
As at 31 May 2024 17,951 579 18,530
As at 1 June 2023 22,439 724 23,163
5. Stocks
2024 2023
£ £
Stock 606 516
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,149 21,004
Prepayments and accrued income 1,623 1,444
Other debtors (Debtors < 1 year) 9,300 9,300
35,072 31,748
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,405 3,042
VAT 9,758 9,134
Accruals and deferred income 825 750
Directors' loan accounts 9,124 84,175
26,112 97,101
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 2,000 4,000
11. Controlling Party
The company's controlling party is Mr Laurie Greenleaf by virtue of his ownership of 83% of the issued share capital in the company.
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