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Registered Number: 14042308
England and Wales
PESTEND LTD
Unaudited Financial Statements
Period of accounts Start date: 01 May 2025 End date: 30 April 2026

Pestend Ltd Contents Page For the year ended 30 April 2026
Company Information | 1
Director's Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Pestend Ltd Company Information For the year ended 30 April 2026
Director | David Evans
Registered Number | 14042308
Registered Office | 65 Peach Street Wokingham Berkshire United Kingdom RG40 1XP
Accountants | Melanie Curtis Accountants Limited 65 Peach Street Berkshire Wokingham RG40 1XP
1

Pestend Ltd Director's Report For the year ended 30 April 2026
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 30 April 2026. Principal activities Principal activity of the company during the financial year was of pest control services. Director The director who served the company throughout the year was as follows:
David Evans
On behalf of the board.
---------------------------------- David Evans Director
Date approved: 22 July 2026 2

Pestend Ltd Statement of Financial Position As at 30 April 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 153 |  | 366
|  | 153 |  | 366
Current assets |  |  |
Stocks | 4 | 753 |  | 2,957
Debtors | 5 | 1,134 |  | 1,370
Current account |  | 13,596 |  | 15,803
|  | 15,483 |  | 20,130
Creditors: amount falling due within one year | 6 | (2,488) |  | (3,055)
Net current assets |  | 12,995 |  | 17,075
Total assets less current liabilities |  | 13,148 |  | 17,441
Provisions for liabilities | 7 | (31) |  | (70)
Net assets |  | 13,117 |  | 17,371
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 13,017 |  | 17,271
Shareholders' funds |  | 13,117 |  | 17,371
For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 22 July 2026 and were signed by:
------------------------------- David Evans Director
3

Pestend Ltd Notes to the Financial Statements For the year ended 30 April 2026
General Information Pestend Ltd is a private company, limited by shares, registered in England and Wales, registration number 14042308, registration address 65 Peach Street, Wokingham, Berkshire, United Kingdom, RG40 1XP. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparing the financial statements These financial statements have been prepared in compliance with FRS 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. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover represents net sales of services, excluding value added tax, as adjusted for work in progress. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for the services rendered to its customer Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 May 2025 | 1,179 |  | 1,179
Additions | - |  | -
Disposals | - |  | -
At 30 April 2026 | 1,179 |  | 1,179
Depreciation
At 01 May 2025 | 813 |  | 813
Charge for year | 213 |  | 213
On disposals | - |  | -
At 30 April 2026 | 1,026 |  | 1,026
Net book values
Closing balance as at 30 April 2026 | 153 |  | 153
Opening balance as at 01 May 2025 | 366 |  | 366
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 753 |  | 2,957
| 753 |  | 2,957
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | - |  | 1,323
Prepayments & Accrued Income | 129 |  | 47
Other Debtors | 1 |  | -
Taxation reciverable | 1,004 |  | -
| 1,134 |  | 1,370
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 1 |  | 27
Social Security and Other Taxes | 94 |  | 1,807
PAYE & Social Security | - |  | 1
Accrued Expenses | 255 |  | 172
Wages & Salaries Control Account | 2,095 |  | 1,048
Directors' Current Accounts | 43 |  | -
| 2,488 |  | 3,055
7. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 31 |  | 70
| 31 |  | 70
4