REGISTERED NUMBER: 12422220 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Summit Pest Control Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Reynolds

A R J Warren

REGISTERED OFFICE:

58 St. Peters Street

St. Albans

Hertfordshire

AL1 3HG

REGISTERED NUMBER:

12422220 (England and Wales)

ACCOUNTANTS:

Visionary Accountants

2 Adelaide Street

St Albans

Hertfordshire

AL3 5BH

FIXED ASSETS

Tangible assets

4

103,239

25,563

CURRENT ASSETS

Stocks

20,000

12,000

Debtors

5

50,075

26,880

Cash at bank

31,979

25,195

102,054

64,075

CREDITORS

Amounts falling due within one year

6

56,502

39,872

NET CURRENT ASSETS

45,552

24,203

TOTAL ASSETS LESS CURRENT LIABILITIES

148,791

49,766

CREDITORS

Amounts falling due after more than one year

7

(90,724

)

(17,022

)

PROVISIONS FOR LIABILITIES

(5,251

)

(4,857

)

NET ASSETS

52,816

27,887

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

52,796

27,867

52,816

27,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

A R J Warren - Director

1.	STATUTORY INFORMATION

Summit Pest Control Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles

-

25%

Computer Equipment

-

25%

Furniture & Fixtures

-

25%

Plant & Machinery

-

25%

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

55,571

Additions

98,132

At 31 January 2025

153,703

DEPRECIATION

At 1 February 2024

30,008

Charge for year

20,456

At 31 January 2025

50,464

NET BOOK VALUE

At 31 January 2025

103,239

At 31 January 2024

25,563

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

39,294

18,550

Amounts owed by group undertakings

-

777

Other debtors

10,781

7,553

50,075

26,880

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

19,861

5,395

Trade creditors

15,558

10,002

Taxation and social security

17,927

15,344

Other creditors

3,156

9,131

56,502

39,872

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

90,724

17,022

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed £7,247 by the directors (2024: £2,043 owed to the directors). These loans are interest free and repayable on demand.