Proactive Pest Prevention Limited 07933879 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is pest control services Digita Accounts Production Advanced 6.30.9574.0 true true 07933879 2024-04-01 2025-03-31 07933879 2025-03-31 07933879 core:CurrentFinancialInstruments 2025-03-31 07933879 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07933879 core:Goodwill 2025-03-31 07933879 core:PlantMachinery 2025-03-31 07933879 bus:SmallEntities 2024-04-01 2025-03-31 07933879 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07933879 bus:FilletedAccounts 2024-04-01 2025-03-31 07933879 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07933879 bus:RegisteredOffice 2024-04-01 2025-03-31 07933879 bus:Director1 2024-04-01 2025-03-31 07933879 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07933879 bus:Agent1 2024-04-01 2025-03-31 07933879 core:Goodwill 2024-04-01 2025-03-31 07933879 core:PlantMachinery 2024-04-01 2025-03-31 07933879 core:Vehicles 2024-04-01 2025-03-31 07933879 countries:EnglandWales 2024-04-01 2025-03-31 07933879 2024-03-31 07933879 core:Goodwill 2024-03-31 07933879 core:PlantMachinery 2024-03-31 07933879 2023-04-01 2024-03-31 07933879 2024-03-31 07933879 core:CurrentFinancialInstruments 2024-03-31 07933879 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 07933879

Proactive Pest Prevention Limited
Annual Report and Unaudited Financial Statements Year Ended 31 March 2025

Chartered Accountants

Proactive Pest Prevention Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4 to 7

Proactive Pest Prevention Limited

Company Information

Director | R K Elford

Registered office | 18 Syward Close Dorchester Dorset DT1 2AL

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Proactive Pest Prevention Limitedfor the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Proactive Pest Prevention Limited for the year ended 31 March 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Proactive Pest Prevention Limited, as a body, in accordance with the terms of our engagement letter dated 26 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Proactive Pest Prevention Limited and state those matters that we have agreed to state to the Board of Directors of Proactive Pest Prevention Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Proactive Pest Prevention Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Proactive Pest Prevention Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Proactive Pest Prevention Limited. You consider that Proactive Pest Prevention 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 accounts of Proactive Pest Prevention 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 accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

6 October 2025

Proactive Pest Prevention Limited

(Registration number: 07933879)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks |  | 89 | 669
Debtors | 6 | 5,794 | 2,973
Cash at bank and in hand |  | 19,641 | 38,567
|  | 25,524 | 42,209
Creditors: Amounts falling due within one year | 7 | (1,320) | (3,806)
Net assets |  | 24,204 | 38,403
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 24,104 | 38,303
Shareholders' funds |  | 24,204 | 38,403

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 October 2025

R K Elford
Director

Proactive Pest Prevention Limited

Notes to the Financial Statements
for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
18 Syward Close
Dorchester
Dorset
DT1 2AL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Proactive Pest Prevention Limited

Notes to the Financial Statements
for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% straight line per annum
Plant and machinery | 20% straight line per annum

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Proactive Pest Prevention Limited

Notes to the Financial Statements
for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 40,000 | 40,000
At 31 March 2025 | 40,000 | 40,000
Amortisation
At 1 April 2024 | 40,000 | 40,000
At 31 March 2025 | 40,000 | 40,000
Carrying amount
At 31 March 2025 | - | -

5 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 April 2024 | 6,130 | 6,130
At 31 March 2025 | 6,130 | 6,130
Depreciation
At 1 April 2024 | 6,130 | 6,130
At 31 March 2025 | 6,130 | 6,130
Carrying amount
At 31 March 2025 | - | -

Proactive Pest Prevention Limited

Notes to the Financial Statements
for the Year Ended 31 March 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,682 | 2,973
Other debtors | 2,112 | -
| 5,794 | 2,973

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | - | 2,642
Accruals | 1,320 | 1,164
| 1,320 | 3,806