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REGISTERED NUMBER: 07248013 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

ADAM LOTT PEST CONTROL LIMITED

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3 to 4

Notes to the Financial Statements 5 to 8


ADAM LOTT PEST CONTROL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: A S V Lott





SECRETARY: V L Lott





REGISTERED OFFICE: 3 Tunacre
Highnam
Gloucester
Gloucestershire
GL2 8ND





REGISTERED NUMBER: 07248013 (England and Wales)





ACCOUNTANTS: Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ADAM LOTT PEST CONTROL LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adam Lott Pest Control Limited for the year ended 31 May 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Adam Lott Pest Control Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Adam Lott Pest Control Limited and state those matters that we have agreed to state to the director of Adam Lott Pest Control Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Adam Lott Pest Control Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adam Lott Pest Control Limited. You consider that Adam Lott Pest Control Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Adam Lott Pest Control Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY


26 February 2025

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

STATEMENT OF FINANCIAL POSITION
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 10,400 16,800
10,400 16,800

CURRENT ASSETS
Stocks 700 700
Debtors 6 20,763 19,415
Cash at bank and in hand 10,608 8,715
32,071 28,830
CREDITORS
Amounts falling due within one year 7 21,993 24,056
NET CURRENT ASSETS 10,078 4,774
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,478

21,574

CREDITORS
Amounts falling due after more than one
year

8

(18,331

)

(18,351

)

PROVISIONS FOR LIABILITIES (1,976 ) (3,192 )
NET ASSETS 171 31

CAPITAL AND RESERVES
Called up share capital 4 2
Retained earnings 167 29
SHAREHOLDERS' FUNDS 171 31

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

STATEMENT OF FINANCIAL POSITION - continued
31 MAY 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 February 2025 and were signed by:





A S V Lott - Director


ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Adam Lott 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.

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 represents the purchase of client contracts.

Goodwill is to be amortised evenly over a period of three years, which is thought to be expected life of a contract before re-tendering.

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.
Fixtures, fittings and equipment - 25% on cost
Motor vehicles - 20% on cost

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 3,200
AMORTISATION
At 1 June 2023
and 31 May 2024 3,200
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Motor
equipment vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 4,575 30,370 34,945
DEPRECIATION
At 1 June 2023 4,000 14,145 18,145
Charge for year 326 6,074 6,400
At 31 May 2024 4,326 20,219 24,545
NET BOOK VALUE
At 31 May 2024 249 10,151 10,400
At 31 May 2023 575 16,225 16,800

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 30,370
DEPRECIATION
At 1 June 2023 14,145
Charge for year 6,074
At 31 May 2024 20,219
NET BOOK VALUE
At 31 May 2024 10,151
At 31 May 2023 16,225

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,044 14,472
Other debtors 4,719 4,943
20,763 19,415

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,030 3,200
Finance leases (see note 9) 100 4,334
Trade creditors - 1,253
Taxation and social security 14,708 13,954
Other creditors 1,155 1,315
21,993 24,056

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 17,731 6,400
Finance leases (see note 9) 600 11,951
18,331 18,351

ADAM LOTT PEST CONTROL LIMITED (REGISTERED NUMBER: 07248013)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


9. LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases
2024 2023
£    £   
Net obligations repayable:
Within one year 100 4,334
Between one and five years 600 11,951
700 16,285

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
A S V Lott
Balance outstanding at start of year 4,034 -
Amounts advanced 3,229 4,034
Amounts repaid (4,034 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,229 4,034