Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09930809 Mr Michael Coates Mr Desmond Fraser Mr Sean Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09930809 2024-12-31 09930809 2025-12-31 09930809 2025-01-01 2025-12-31 09930809 frs-core:CurrentFinancialInstruments 2025-12-31 09930809 frs-core:Non-currentFinancialInstruments 2025-12-31 09930809 frs-core:BetweenOneFiveYears 2025-12-31 09930809 frs-core:ComputerEquipment 2025-12-31 09930809 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09930809 frs-core:ComputerEquipment 2024-12-31 09930809 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09930809 frs-core:FurnitureFittings 2025-12-31 09930809 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09930809 frs-core:FurnitureFittings 2024-12-31 09930809 frs-core:MotorVehicles 2025-12-31 09930809 frs-core:MotorVehicles 2025-01-01 2025-12-31 09930809 frs-core:MotorVehicles 2024-12-31 09930809 frs-core:OtherResidualIntangibleAssets 2025-12-31 09930809 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 09930809 frs-core:OtherResidualIntangibleAssets 2024-12-31 09930809 frs-core:PlantMachinery 2025-12-31 09930809 frs-core:PlantMachinery 2025-01-01 2025-12-31 09930809 frs-core:PlantMachinery 2024-12-31 09930809 frs-core:WithinOneYear 2025-12-31 09930809 frs-core:ShareCapital 2025-12-31 09930809 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09930809 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09930809 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09930809 frs-bus:SmallEntities 2025-01-01 2025-12-31 09930809 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09930809 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09930809 frs-bus:Director1 2025-01-01 2025-12-31 09930809 frs-bus:Director1 2024-12-31 09930809 frs-bus:Director1 2025-12-31 09930809 frs-bus:Director2 2025-01-01 2025-12-31 09930809 frs-bus:Director2 2024-12-31 09930809 frs-bus:Director2 2025-12-31 09930809 frs-bus:Director3 2025-01-01 2025-12-31 09930809 frs-bus:Director3 2024-12-31 09930809 frs-bus:Director3 2025-12-31 09930809 frs-core:CurrentFinancialInstruments 1 2025-12-31 09930809 frs-core:CurrentFinancialInstruments 2 2025-12-31 09930809 frs-core:CurrentFinancialInstruments 3 2025-12-31 09930809 frs-countries:EnglandWales 2025-01-01 2025-12-31 09930809 2023-12-31 09930809 2024-12-31 09930809 2024-01-01 2024-12-31 09930809 frs-core:CurrentFinancialInstruments 2024-12-31 09930809 frs-core:Non-currentFinancialInstruments 2024-12-31 09930809 frs-core:BetweenOneFiveYears 2024-12-31 09930809 frs-core:WithinOneYear 2024-12-31 09930809 frs-core:ShareCapital 2024-12-31 09930809 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09930809 frs-core:CurrentFinancialInstruments 1 2024-12-31 09930809 frs-core:CurrentFinancialInstruments 2 2024-12-31 09930809 frs-core:CurrentFinancialInstruments 3 2024-12-31
Registered number: 09930809
Combat Pest Control Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09930809
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 31,681 39,054
Tangible Assets 5 8,501 10,465
40,182 49,519
CURRENT ASSETS
Stocks 6 5,248 7,325
Debtors 7 727,387 558,840
Cash at bank and in hand 39,227 93,575
771,862 659,740
Creditors: Amounts Falling Due Within One Year 8 (698,544 ) (541,489 )
NET CURRENT ASSETS (LIABILITIES) 73,318 118,251
TOTAL ASSETS LESS CURRENT LIABILITIES 113,500 167,770
Creditors: Amounts Falling Due After More Than One Year 9 (111,639 ) (164,332 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,729 ) (3,070 )
NET ASSETS 132 368
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 32 268
SHAREHOLDERS' FUNDS 132 368
Page 1
Page 2
For the year ending 31 December 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 Michael Coates
Director
11/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Combat Pest Control Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09930809 . The registered office is Wellington House 273-275 High Street, London Colney, St Albans, Hertfordshire, AL2 1HA.
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. 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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the work. The stage of completion of the work is measured by comparing the costs incurred for work performed to date. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs incurred. They are amortised to the profit and loss account over its estimated economic life of 10 years.
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
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 20)
16 20
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 73,730
As at 31 December 2025 73,730
Amortisation
As at 1 January 2025 34,676
Provided during the period 7,373
As at 31 December 2025 42,049
Net Book Value
As at 31 December 2025 31,681
As at 1 January 2025 39,054
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 22,074 37,048 3,609 16,303 79,034
Additions - - 516 746 1,262
As at 31 December 2025 22,074 37,048 4,125 17,049 80,296
Depreciation
As at 1 January 2025 17,603 33,803 2,589 14,574 68,569
Provided during the period 686 811 330 1,399 3,226
As at 31 December 2025 18,289 34,614 2,919 15,973 71,795
Net Book Value
As at 31 December 2025 3,785 2,434 1,206 1,076 8,501
As at 1 January 2025 4,471 3,245 1,020 1,729 10,465
6. Stocks
2025 2024
£ £
Stock 5,248 7,325
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 205,933 202,899
Prepayments and accrued income 7,112 7,658
Other debtors 7,500 7,500
Corporation tax recoverable assets 116,019 78,518
Directors' loan accounts 343,515 232,402
Amounts owed by group undertakings 44,527 27,082
Amounts owed by subsidiaries 2,781 2,781
727,387 558,840
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,167 10,000
Other loans 76,227 43,028
Corporation tax 119,063 116,768
Pension liability 1,624 1,933
VAT 285,345 219,238
Paye liability 205,265 141,175
Barclaycard 1,248 2,811
American Express 28 951
Capital On Tap 4,677 -
Accruals and deferred income 900 5,585
698,544 541,489
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,167
Other loans 111,639 160,165
111,639 164,332
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 16,049 8,921
Later than one year and not later than five years 18,658 -
34,707 8,921
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Michael Coates 127,018 65,313 (26,775 ) - 165,556
Mr Desmond Fraser 94,278 90,536 (26,775 ) - 158,039
Mr Sean Jones 11,106 14,764 (5,950 ) - 19,920
The above loans to the directors are interest free and repayable on demand.
Page 6