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Company Registration No. 02923393 (England and Wales)
Action Pest Control Limited Unaudited accounts for the year ended 31 December 2024
Action Pest Control Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Action Pest Control Limited Company Information for the year ended 31 December 2024
Directors
David Clements Anders Lonnebo
Company Number
02923393 (England and Wales)
Registered Office
3rd Floor 1 Ashley Road Altrincham WA14 2DT England
Accountants
Periscope Chartered Accountants First Floor Swan Buildings Manchester Lancashire M4 5JW
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Action Pest Control Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
19,461 
53,584 
Current assets
Inventories
- 
18,644 
Debtors
5
414,537 
60,288 
Cash at bank and in hand
56,865 
100,038 
471,402 
178,970 
Creditors: amounts falling due within one year
6
(174,027)
(124,588)
Net current assets
297,375 
54,382 
Net assets
316,836 
107,966 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
316,832 
107,962 
Shareholders' funds
316,836 
107,966 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by
David Clements Director Company Registration No. 02923393
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Action Pest Control Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Action Pest Control Limited is a private company, limited by shares, registered in England and Wales, registration number 02923393. The registered office is 3rd Floor 1 Ashley Road, Altrincham, WA14 2DT, England. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Going concern
Following the acquisition of the company by Horizon Environment Services Limited, the directors have conducted a strategic review of the wider group to which the company now belongs. As a result, the directors have transferred the company’s trade and assets to the parent following the year. The company will complete a solvent liquidation during 2025. Consequently, the financial statements have not been prepared on a going concern basis. Instead, they have been prepared using a basis that reflects the expected realisable value of assets. Provisions have been made for future liabilities where these are considered material to the company’s wind-down process.
Comparative Information
The comparative period has been adjusted to an eight-month period from 1 May 2023 to 31 December 2023 in order to align the Company's financial year end with that of its parent undertaking, Horizon Environment Services Ltd. Accordingly, the comparative figures in the Profit and Loss Account relate to this shortened period and are not directly comparable to a full twelve-month period.
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Action Pest Control Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
11,779 
156,124 
1,690 
169,593 
Disposals
(7,811)
(76,639)
- 
(84,450)
At 31 December 2024
3,968 
79,485 
1,690 
85,143 
Depreciation
At 1 January 2024
10,820 
104,657 
532 
116,009 
Charge for the year
395 
33,102 
626 
34,123 
On disposals
(7,811)
(76,639)
- 
(84,450)
At 31 December 2024
3,404 
61,120 
1,158 
65,682 
Net book value
At 31 December 2024
564 
18,365 
532 
19,461 
At 31 December 2023
959 
51,467 
1,158 
53,584 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
83,490 
56,092 
Amounts due from group undertakings etc.
331,047 
- 
Accrued income and prepayments
- 
4,151 
Other debtors
- 
45 
414,537 
60,288 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
25,961 
22,772 
Obligations under finance leases and hire purchase contracts
8,842 
41,195 
Trade creditors
590 
5,785 
Taxes and social security
82,228 
35,729 
Loans from directors
- 
(30,711)
Accruals
9,000 
150 
Deferred income
47,406 
49,668 
174,027 
124,588 
7
Transactions with related parties
There were no related party transactions during the period other than with wholly-owned group companies. The company has taken the exemption available to it under FRS 102 Section 33.1a not to disclose transactions with fellow wholly owned group companies as consolidated accounts are prepared for the group.
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Action Pest Control Limited Notes to the Accounts for the year ended 31 December 2024
8
Controlling party
The immediate parent undertaking is Horizon Environment Services Limited, a company incorporated England and Wales. The ultimate parent undertaking is Anticimex Group AB, a company incorporated Sweden. The ultimate controlling party is considered to be EQT Future, registered in Luxembourg, 51A Boulevard Royal, L-2449 Luxembourg, based on their share ownership of Anticimex Group AB. Anticimex Group AB is the smallest and largest group company which includes the company and for which group accounts are prepared. Copies of the group financial statements of Anticimex Group AB are publicly available from the Anticimex Group AB website (https:// www.anticimex.com/financial-reports/).
9
Average number of employees
During the year the average number of employees was 0 (2023: 9).
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