REGISTERED NUMBER: 07992189 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Phoenix Bird Control Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Mutton

Mr K R Mutton

REGISTERED OFFICE:

Decoy Farm

Sedge Fen

Brandon

Suffolk

IP27 9LH

REGISTERED NUMBER:

07992189 (England and Wales)

ACCOUNTANTS:

TWR Accountants

The Old Registrars

57a High Street

Brandon

Suffolk

IP27 0AU

BANKERS:

Lloyds TSB

35 King Street

Thetford

Norfolk

IP24 2AX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

218,474

254,633

218,474

254,633

CURRENT ASSETS

Debtors

6

814,540

551,788

Cash at bank and in hand

781,381

699,190

1,595,921

1,250,978

CREDITORS

Amounts falling due within one year

7

329,507

282,952

NET CURRENT ASSETS

1,266,414

968,026

TOTAL ASSETS LESS CURRENT LIABILITIES

1,484,888

1,222,659

PROVISIONS FOR LIABILITIES

7,713

7,704

NET ASSETS

1,477,175

1,214,955

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

1,477,075

1,214,855

SHAREHOLDERS' FUNDS

1,477,175

1,214,955

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 12th December 2025 and were signed on its behalf by:

Mr K R Mutton - Director

1.	STATUTORY INFORMATION

Phoenix Bird Control Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery

-

15% on reducing balance

Birds of Prey

-

not provided

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 68 (2024 - 61 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

40,000

AMORTISATION

At 1st April 2024

and 31st March 2025

40,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Birds of

Motor

Computer

machinery

Prey

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

106,327

10,750

442,674

7,608

567,359

Additions

5,211

875

21,200

135

27,421

Disposals

(5,814

)

-

-

(1,053

)

(6,867

)

At 31st March 2025

105,724

11,625

463,874

6,690

587,913

DEPRECIATION

At 1st April 2024

54,211

-

254,315

4,200

312,726

Charge for year

8,333

-

52,390

820

61,543

Eliminated on disposal

(4,042

)

-

-

(788

)

(4,830

)

At 31st March 2025

58,502

-

306,705

4,232

369,439

NET BOOK VALUE

At 31st March 2025

47,222

11,625

157,169

2,458

218,474

At 31st March 2024

52,116

10,750

188,359

3,408

254,633

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

756,085

496,882

Other debtors

58,455

54,906

814,540

551,788

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,755

18,315

Tax

122,162

77,717

Social security and other taxes

25,092

25,633

VAT

103,032

124,608

Other creditors

4,562

4,486

Directors' current accounts

46,414

30,753

Accrued expenses

1,490

1,440

329,507

282,952

8.

RESERVES

Retained

earnings

£

At 1st April 2024

1,214,855

Profit for the year

362,220

Dividends

(100,000

)

At 31st March 2025

1,477,075

9.	ULTIMATE CONTROLLING PARTY