Alert Pest Control Environmental Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Alert Pest Control Environmental Limited For The Year Ended 31 May 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Alert Pest Control Environmental Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Alert Pest Control Environmental Limited , as a body, in accordance with the terms of our engagement letter dated 31 January 2022. Our work has been undertaken solely to prepare for your approval the accounts of Alert Pest Control Environmental Limited and state those matters that we have agreed to state to the directors of Alert Pest Control Environmental Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alert Pest Control Environmental Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Alert Pest Control Environmental 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 profit or loss of Alert Pest Control Environmental Limited . You consider that Alert Pest Control Environmental 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 Alert Pest Control Environmental 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 financial statements.

24/11/2025

FB Accountancy Services Limited

Chartered Certified Accountants

Unit 16, Heronsgate Trading Estate

Paycocke Road

Basildon

Essex

SS14 3EU

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Alert Pest Control Environmental Limited

Statement of Financial Position

As At 31 May 2025

Statement of Financial Position

Registered number: 12601475

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		8,727
Tangible Assets	5		68,731		43,640

			68,731		52,367
CURRENT ASSETS
Debtors	6	118,208		133,776
Cash at bank and in hand		128,304		124,258

		246,512		258,034
Creditors: Amounts Falling Due Within One Year	7	(161,436 )		(183,940 )

NET CURRENT ASSETS (LIABILITIES)			85,076		74,094

TOTAL ASSETS LESS CURRENT LIABILITIES			153,807		126,461

Creditors: Amounts Falling Due After More Than One Year	8		(55,953 )		(22,464 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,183 )		(10,910 )

NET ASSETS			80,671		93,087

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			80,571		92,987

SHAREHOLDERS' FUNDS			80,671		93,087

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Alert Pest Control Environmental Limited

Statement of Financial Position (continued)

As At 31 May 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Terence McGrath

Director

24/11/2025

The notes on pages 4 to 7 form part of these financial statements.

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Alert Pest Control Environmental Limited

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Alert Pest Control Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12601475 . The registered office is Unit 16 Herons Gate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Alert Pest Control Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	139,640

As at 31 May 2025	139,640

Amortisation
As at 1 June 2024	130,913
Provided during the period	8,727

As at 31 May 2025	139,640

Net Book Value
As at 31 May 2025	-

As at 1 June 2024	8,727

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 June 2024	60,062	2,746	62,808
Additions	41,798	1,787	43,585
Disposals	(14,900 )	-	(14,900 )

As at 31 May 2025	86,960	4,533	91,493

Depreciation
As at 1 June 2024	17,936	1,232	19,168
Provided during the period	10,396	590	10,986
Disposals	(7,392 )	-	(7,392 )

As at 31 May 2025	20,940	1,822	22,762

Net Book Value
As at 31 May 2025	66,020	2,711	68,731

As at 1 June 2024	42,126	1,514	43,640

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Alert Pest Control Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	107,077	131,597
Prepayments and accrued income	10,380	2,179
Directors' loan accounts	751	-

	118,208	133,776

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,644	22,012
Trade creditors	6,712	16,192
Corporation tax	78,066	65,510
Other taxes and social security	52,459	52,309
Other creditors	1,788	2,769
Accruals and deferred income	15,767	25,148

	161,436	183,940

The Obligations under finance leases are secured on the assets concerned.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	55,953	22,464

The olbigations under hire purchase and finance leases are secured on the assets concerned.

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	62,597		44,476

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,644	22,012
Later than one year and not later than five years	55,953	22,464

	62,597	44,476

	62,597	44,476

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Alert Pest Control Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	6,117	2,313
Later than one year and not later than five years	20,202	-

	26,319	2,313

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr Terence McGrath	-	376	-	-	376
Mrs Pamela McGrath	-	375	-	-	376

The above loan is unsecured, interest free and repayable on demand. The loan was repaid on the 1st June 2025.

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