Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08723277 Mr Richie Burke Mr Peter Burke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08723277 2024-10-31 08723277 2025-10-31 08723277 2024-11-01 2025-10-31 08723277 frs-core:CurrentFinancialInstruments 2025-10-31 08723277 frs-core:Non-currentFinancialInstruments 2025-10-31 08723277 frs-core:ComputerEquipment 2025-10-31 08723277 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08723277 frs-core:ComputerEquipment 2024-10-31 08723277 frs-core:MotorVehicles 2025-10-31 08723277 frs-core:MotorVehicles 2024-11-01 2025-10-31 08723277 frs-core:MotorVehicles 2024-10-31 08723277 frs-core:PlantMachinery 2025-10-31 08723277 frs-core:PlantMachinery 2024-11-01 2025-10-31 08723277 frs-core:PlantMachinery 2024-10-31 08723277 frs-core:ShareCapital 2025-10-31 08723277 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08723277 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08723277 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08723277 frs-bus:SmallEntities 2024-11-01 2025-10-31 08723277 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08723277 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08723277 frs-bus:Director1 2024-11-01 2025-10-31 08723277 frs-bus:Director2 2024-11-01 2025-10-31 08723277 frs-countries:EnglandWales 2024-11-01 2025-10-31 08723277 2023-10-31 08723277 2024-10-31 08723277 2023-11-01 2024-10-31 08723277 frs-core:CurrentFinancialInstruments 2024-10-31 08723277 frs-core:Non-currentFinancialInstruments 2024-10-31 08723277 frs-core:ShareCapital 2024-10-31 08723277 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08723277
Safe Pest Prevention And Bird Control Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Rachel Bestall Accounts
AAT Licensed Accountant
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08723277
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,313 19,531
18,313 19,531
CURRENT ASSETS
Debtors 5 14,928 11,725
Cash at bank and in hand - 3,724
14,928 15,449
Creditors: Amounts Falling Due Within One Year 6 (39,182 ) (32,198 )
NET CURRENT ASSETS (LIABILITIES) (24,254 ) (16,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,941 ) 2,782
Creditors: Amounts Falling Due After More Than One Year 7 - (1,460 )
NET (LIABILITIES)/ASSETS (5,941 ) 1,322
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (6,041 ) 1,222
SHAREHOLDERS' FUNDS (5,941) 1,322
Page 1
Page 2
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Peter Burke
Director
22/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Safe Pest Prevention And Bird Control Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08723277 . The registered office is 50 Adwick Road, Mexborough, South Yorkshire, S64 0AJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
Page 3
Page 4
2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 13,605 24,078 831 38,514
Additions - 16,989 332 17,321
Disposals - (16,578 ) - (16,578 )
As at 31 October 2025 13,605 24,489 1,163 39,257
Depreciation
As at 1 November 2024 12,133 6,019 831 18,983
Provided during the period 368 5,654 83 6,105
Disposals - (4,144 ) - (4,144 )
As at 31 October 2025 12,501 7,529 914 20,944
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2025 1,104 16,960 249 18,313
As at 1 November 2024 1,472 18,059 - 19,531
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,335 10,528
VAT 593 1,197
14,928 11,725
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,717 (84 )
Bank loans and overdrafts 1,460 -
Other loans - 1,947
Corporation tax - (31 )
Other taxes and social security 887 483
Directors' loan accounts 31,118 29,883
39,182 32,198
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans - 1,460
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
10. Disposal of Assets
On the 1st July 2025 EcoBlu transit van was stolen, the insurance company paid out the sum of £11,490.21. The company then purchased a Vivaro F3100 Prime van to replace the stolen vehicle. 
Page 5