EFFECTIVE PEST SOLUTIONS LTD


Director	RACA, Kushtrim


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	14791221 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,500		-
			7,500		-
Current assets
Debtors	4	1,317		2,575
Cash at bank and on hand		1,418		1
		2,735		2,576
Creditors amounts falling due within one year	5	(16,033)		(13,114)
Net current assets (liabilities)			(13,298)		(10,538)
Total assets less current liabilities			(5,798)		(10,538)
Net assets			(5,798)		(10,538)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(5,800)		(10,540)
Shareholders' funds			(5,798)		(10,538)

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 18 August 2026, and are signed on its behalf by:

RACA, Kushtrim
Director
Registered Company No. 14791221

EFFECTIVE PEST SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of approximately £5,798, arising principally from losses incurred in previous year. Based on these forecasts and the continued support available, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Going concern

The financial statements have been prepared on a going concern basis.
At the balance sheet date, the company had net liabilities of approximately £5,798, arising principally from losses
incurred in previous year.

Based on these forecasts and the continued support available, the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the
financial statements have been prepared on a going concern basis.

Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which
may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do
not include any adjustments that would result if the company were unable to continue as a going concern.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	25

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
Additions	10,000	10,000
At 30 April 26	10,000	10,000
Depreciation and impairment
Charge for year	2,500	2,500
At 30 April 26	2,500	2,500
Net book value
At 30 April 26	7,500	7,500
At 30 April 25	-	-

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	-	34
Deferred tax asset, debtors	1,317	2,541
Total	1,317	2,575

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,088	526
Taxation and social security	1,653	1,075
Other creditors	8,991	9,364
Accrued liabilities and deferred income	2,301	2,149
Total	16,033	13,114