REGISTERED NUMBER: SC699442 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Pestaclear Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J G Curtis

REGISTERED OFFICE:

25 Ashcroft Avenue

Lennoxtown

Glasgow

G66 7EN

REGISTERED NUMBER:

SC699442 (Scotland)

ACCOUNTANTS:

McGregor Accountancy (Scotland) Ltd

8 Tom McCabe Gardens

Hamilton

ML3 6LW

FIXED ASSETS

Tangible assets

4

29,985

22,058

CURRENT ASSETS

Stocks

1,500

2,350

Debtors

5

33,865

-

Cash at bank

10,489

2,938

45,854

5,288

CREDITORS

Amounts falling due within one year

6

48,530

18,399

NET CURRENT LIABILITIES

(2,676

)

(13,111

)

TOTAL ASSETS LESS CURRENT LIABILITIES

27,309

8,947

CREDITORS

Amounts falling due after more than one year

7

5,590

8,385

NET ASSETS

21,719

562

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

21,619

462

SHAREHOLDERS' FUNDS

21,719

562

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

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

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 director and authorised for issue on 6 October 2025 and were signed by:

J G Curtis - Director

1.	STATUTORY INFORMATION

Pestaclear Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

9,934

18,975

1,567

30,476

Additions

1,048

13,918

1,365

16,331

At 31 May 2025

10,982

32,893

2,932

46,807

DEPRECIATION

At 1 June 2024

3,269

3,795

1,354

8,418

Charge for year

1,157

6,579

668

8,404

At 31 May 2025

4,426

10,374

2,022

16,822

NET BOOK VALUE

At 31 May 2025

6,556

22,519

910

29,985

At 31 May 2024

6,665

15,180

213

22,058

5.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

3,865

-

Amounts falling due after more than one year:

Other debtors

30,000

-

Aggregate amounts

33,865

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

2,795

2,795

Trade creditors

368

-

Taxation and social security

3,577

(114

)

Other creditors

41,790

15,718

48,530

18,399

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

5,590

8,385

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100