Dyno-Pest Ltd - Filleted accounts

Registered number

11112788

Dyno-Pest Ltd

Filleted Accounts

31 December 2024

Dyno-Pest Ltd
Registered number:		11112788
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Intangible assets	3		200,000			120,000
Tangible assets	4		64,931			103,733
Investments	5		30,000			-
			294,931			223,733

Current assets
Debtors	6	514,178			357,809
Cash at bank and in hand		139,605			133,974
		653,783			491,783

Creditors: amounts falling due within one year	7	(583,141)			(444,765)

Net current assets			70,642			47,018

Total assets less current liabilities			365,573			270,751

Creditors: amounts falling due after more than one year	8		(318,426)			(258,476)



Net assets			47,147			12,275

Capital and reserves
Called up share capital			25,000			25,000
Profit and loss account			22,147			(12,725)

Shareholder's funds			47,147			12,275

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Izod
Director
Approved by the board on 29 December 2025

Dyno-Pest Ltd
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			12		11


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2024					200,000
	At 31 December 2024					200,000

	Amortisation
	At 1 January 2024					80,000
	Provided during the year					(80,000)
	At 31 December 2024					-

	Net book value
	At 31 December 2024					200,000
	At 31 December 2023					120,000

	Goodwill is not being written off as the director believes it to be in excess of its book value.


4	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2024	119,880		100,105		219,985
	Additions	2,356		-		2,356
	Disposals	(2,456)		-		(2,456)
	At 31 December 2024	119,780		100,105		219,885



	Depreciation
	At 1 January 2024	69,671		46,581		116,252
	Charge for the year	18,681		20,021		38,702
	At 31 December 2024	88,352		66,602		154,954

	Net book value
	At 31 December 2024	31,428		33,503		64,931
	At 31 December 2023	50,209		53,524		103,733


5	Investments

Other
investments
£
	Cost
	Additions					30,000

	At 31 December 2024					30,000


6	Debtors			2024		2023
£					£

	Trade debtors			90,441		52,594
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			355,564		-
	Other debtors			68,173		305,215
				514,178		357,809


7	Creditors: amounts falling due within one year			2024		2023
£					£

	Trade creditors			45,562		73,306
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			147,683		101,681
	Taxation and social security costs			337,896		268,529
	Other creditors			52,000		1,249
				583,141		444,765


8	Creditors: amounts falling due after one year			2024		2023
£					£

	Non-equity preference shares			175,000		175,000
	Bank loans			20,449		30,469
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			122,977		53,007
				318,426		258,476


9	Other information

	Dyno-Pest Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Ground Floor
	20 Red Lion Street,
	London,
	WC1R 4PQ