REGISTERED NUMBER: SC384235 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Red Pest Control Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Mitchell

REGISTERED OFFICE:

Riverside

Torr Road

Bridge of Weir

Renfrewshire

PA11 3BE

REGISTERED NUMBER:

SC384235 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Intangible assets

4

18,000

27,000

Tangible assets

5

109,292

117,190

127,292

144,190

CURRENT ASSETS

Stocks

7,500

7,500

Debtors

6

178,215

136,415

Cash at bank

219,380

136,346

405,095

280,261

CREDITORS

Amounts falling due within one year

7

(328,729

)

(227,253

)

NET CURRENT ASSETS

76,366

53,008

TOTAL ASSETS LESS CURRENT LIABILITIES

203,658

197,198

CREDITORS

Amounts falling due after more than one year

8

(96,846

)

(121,036

)

PROVISIONS FOR LIABILITIES

(27,300

)

(29,300

)

NET ASSETS

79,512

46,862

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

79,511

46,861

79,512

46,862

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

G Mitchell - Director

1.	STATUTORY INFORMATION

Red Pest Control Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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 cost

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors

Trade and other debtors are recognised at the settlement amount due with appropriate allowances for

irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash in hand and held at bank.

Creditors

Trade and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

90,000

AMORTISATION

At 1 September 2024

63,000

Charge for year

9,000

At 31 August 2025

72,000

NET BOOK VALUE

At 31 August 2025

18,000

At 31 August 2024

27,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

213,192

Additions

98,693

Disposals

(90,320

)

At 31 August 2025

221,565

DEPRECIATION

At 1 September 2024

96,002

Charge for year

51,944

Eliminated on disposal

(35,673

)

At 31 August 2025

112,273

NET BOOK VALUE

At 31 August 2025

109,292

At 31 August 2024

117,190

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

Plant and

machinery

etc

£

COST

At 1 September 2024

181,412

Additions

77,698

Disposals

(90,320

)

Reclassification/transfer

17,998

At 31 August 2025

186,788

DEPRECIATION

At 1 September 2024

82,220

Charge for year

46,696

Eliminated on disposal

(35,673

)

At 31 August 2025

93,243

NET BOOK VALUE

At 31 August 2025

93,545

At 31 August 2024

99,192

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

148,023

107,043

Other debtors

30,192

29,372

178,215

136,415

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

11,501

10,598

Hire purchase contracts

54,542

48,335

Trade creditors

16,028

8,493

Taxation and social security

230,194

150,494

Other creditors

16,464

9,333

328,729

227,253

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

11,250

Hire purchase contracts

96,846

109,786

96,846

121,036

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

151,388

158,121

Hire purchase creditors are secured over the assets to which they relate.