REGISTERED NUMBER: 07932740 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Pestcotek Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E S Edwards

A Goff

REGISTERED OFFICE:

35 Orchard Avenue

Lea

Gainsborough

Lincolnshire

DN21 5FA

REGISTERED NUMBER:

07932740 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Tangible assets

4

19,669

23,504

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

4,832

7,541

Cash at bank and in hand

37,852

45,175

43,684

53,716

CREDITORS

Amounts falling due within one year

6

40,683

43,357

NET CURRENT ASSETS

3,001

10,359

TOTAL ASSETS LESS CURRENT LIABILITIES

22,670

33,863

PROVISIONS FOR LIABILITIES

3,737

4,466

NET ASSETS

18,933

29,397

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

18,733

29,197

18,933

29,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 13 May 2026 and were signed on its behalf by:

A Goff - Director

1.	STATUTORY INFORMATION

Pestcotek Limited 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.

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 & equipment

-

20% on reducing balance

Motor vehicles

-

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 March 2025

21,058

30,448

51,506

Additions

1,083

-

1,083

At 28 February 2026

22,141

30,448

52,589

DEPRECIATION

At 1 March 2025

6,323

21,679

28,002

Charge for year

3,164

1,754

4,918

At 28 February 2026

9,487

23,433

32,920

NET BOOK VALUE

At 28 February 2026

12,654

7,015

19,669

At 28 February 2025

14,735

8,769

23,504

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

Motor

vehicles

£

COST

At 1 March 2025

18,198

Transfer to ownership

(18,198

)

At 28 February 2026

-

DEPRECIATION

At 1 March 2025

10,744

Transfer to ownership

(10,744

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

7,454

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

4,832

7,541

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

1,755

Trade creditors

944

1,463

Tax

13,035

13,837

VAT

10,046

8,798

Other creditors

175

-

Directors' current accounts

15,584

16,605

Accrued expenses

899

899

40,683

43,357

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £57,664 (2025 - £53,460) were paid to the directors .

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.