ELIMINATE PEST CONTROL LTD


Director	William Edward Gulliver


Registered Address	35 St Leonards Road
	Northampton
	NN4 8DL


Registered Number	07118019 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		9,932		24,620
			9,932		24,620
Current assets
Stocks	4	1,527		2,310
Debtors	5	12,091		11,093
Cash at bank and on hand		9,873		5,908
		23,491		19,311
Creditors amounts falling due within one year	6	(22,547)		(21,754)
Net current assets (liabilities)			944		(2,443)
Total assets less current liabilities			10,876		22,177
Creditors amounts falling due after one year	7		(8,665)		(16,831)
Provisions for liabilities	9		(1,887)		(4,678)
Net assets			324		668
Capital and reserves
Called up share capital			100		100
Profit and loss account			224		568
Shareholders' funds			324		668

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 June 2026, and are signed on its behalf by:

William Edward Gulliver
Director
Registered Company No. 07118019

ELIMINATE PEST CONTROL LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	5,037	59,058	1,750	65,845
Disposals	-	(8,950)	-	(8,950)
At 31 March 26	5,037	50,108	1,750	56,895
Depreciation and impairment
At 01 April 25	3,997	36,067	1,161	41,225
Charge for year	1,039	7,204	292	8,535
On disposals	-	(2,797)	-	(2,797)
At 31 March 26	5,036	40,474	1,453	46,963
Net book value
At 31 March 26	1	9,634	297	9,932
At 31 March 25	1,040	22,991	589	24,620

4.	Stocks

	2026	2025
	£	£
Work in progress	1,126	893
Finished goods	401	1,417
Total	1,527	2,310

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	3,221	2,631
Other debtors	8,017	7,359
Prepayments and accrued income	853	1,103
Total	12,091	11,093

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	6,417	9,167
Taxation and social security	11,072	7,529
Finance lease and HP contracts	4,868	4,868
Other creditors	190	190
Total	22,547	21,754


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	552	3,850
Other creditors	8,113	12,981
Total	8,665	16,831

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	12,981		17,849

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	1,887	4,678
Total	1,887	4,678