Pestend Ltd - Accounts

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

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.

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).

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

Stocks

	2026 £		2025 £
Stocks	753		2,957
	753		2,957

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

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

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	31		70
	31		70

Registered Number: 14042308
England and Wales
PESTEND LTD

Unaudited Financial Statements

Period of accounts Start date: 01 May 2025 End date: 30 April 2026