REGISTERED NUMBER: 04895882 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Discreet Pest Control Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

44,763

59,684

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

137,260

210,124

Cash at bank and in hand

67,600

78,194

205,860

289,318

CREDITORS

Amounts falling due within one year

6

(224,475

)

(220,155

)

NET CURRENT (LIABILITIES)/ASSETS

(18,615

)

69,163

TOTAL ASSETS LESS CURRENT LIABILITIES

26,148

128,847

CREDITORS

Amounts falling due after more than one year

7

(5,000

)

(65,000

)

NET ASSETS

21,148

63,847

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

21,048

63,747

SHAREHOLDERS' FUNDS

21,148

63,847

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 1 May 2026 and were signed on its behalf by:

L P Brodie - Director

1.	STATUTORY INFORMATION

Discreet Pest Control Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04895882

Registered office:

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

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 represents income receivable for the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 27 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

212,961

DEPRECIATION

At 1 November 2024

153,277

Charge for year

14,921

At 31 October 2025

168,198

NET BOOK VALUE

At 31 October 2025

44,763

At 31 October 2024

59,684

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

180,504

DEPRECIATION

At 1 November 2024

122,548

Charge for year

14,489

At 31 October 2025

137,037

NET BOOK VALUE

At 31 October 2025

43,467

At 31 October 2024

57,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

131,860

205,724

Other debtors

5,400

4,400

137,260

210,124

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,000

10,000

Trade creditors

10,423

-

Taxation and social security

129,833

138,334

Other creditors

74,219

71,821

224,475

220,155

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,000

15,000

Other creditors

-

50,000

5,000

65,000

8.	RELATED PARTY DISCLOSURES

The directors operate current accounts with the company in order for the company to carry out its day to day activities. At the year end the company owed the directors £946 (2024 - £100) on these loan accounts.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of the directors and shareholders throughout the current and previous period.