REGISTERED NUMBER: 04890122 (England and Wales)

Financial Statements for the Period 1 April 2024 to 30 September 2025

for

AG Pest Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H M S J Mott

SECRETARY:

Mr A Rohlandt

REGISTERED OFFICE:

2 Olympus Park Buisiness Centre

Olympus Park

Quedgeley

Gloucester

Gloucestershire

GL2 4DH

REGISTERED NUMBER:

04890122 (England and Wales)

SENIOR STATUTORY AUDITOR:

Adam Burt ACA FCCA

AUDITORS:

R. M. Chancellor & Company Limited

Chartered Accountants and Statutory Auditors

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

CURRENT ASSETS

Debtors

5

-

29,881

Cash at bank and in hand

-

12,432

-

42,313

CREDITORS

Amounts falling due within one year

6

216,819

142,689

NET CURRENT LIABILITIES

(216,819

)

(100,376

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(216,819

)

(100,376

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(216,919

)

(100,476

)

(216,819

)

(100,376

)

The 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.

The financial statements were approved by the director and authorised for issue on 24 September 2026 and were signed by:

Mr H M S J Mott - Director

1.	STATUTORY INFORMATION

AG Pest Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Change in accounting period

The financial statements have been prepared for the longer period of 18 months and therefore the amounts presented in the financial statements (including the related notes) are not entirely comparable with the previous period of 12 months.

The reason for the extended period of reporting is for the company's financial year end to be more inline with financial year ends of the other companies within the group.

Going concern

These financial statements have been prepared on a going concern basis. The company ceased trading on 1 December 2023 and had net liabilities at the balance sheet date.

The director confirms that the company is to be dormant for the foreseeable future.

The company is currently able to meet its liabilities as they fall due with support from Vergo Pest Management Limited, a connected company.

After considering these matters, the director considers it appropriate to prepare the financial statements on a going concern basis. These financial statements do not include any adjustments that would be required if the company were unable to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 3 ).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

571

Amounts owed by group undertakings

-

29,310

-

29,881

The company provided one of its other group members with an interest-free loan of £22,986 (2024 - £29,310). This balance has been determined as irrecoverable, however, it has not been formally waived. As a result, a provision for impairment of the total loan receivable has been recognised to reduce the carrying value of the loan to £Nil within debtors, and the corresponding expense has been recognised in the profit and loss account.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,278

Amounts owed to group undertakings

203,319

118,510

Taxation and social security

-

2,699

Other creditors

13,500

20,202

216,819

142,689

Other creditors include accrued expenses of £13,500 (2024 - £20,202).

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

During the audit it was found that adequate accounting records could not be obtained in multiple areas. This is detailed below:

1. Retained earnings brought forward

For the year ended 31 March 2024, it had been identified that the entity's accounting records for certain sources of income were limited, as no sufficient independent documentation was available to support completeness prior to entry into the accounting system. Due to the absence of adequate controls or documentation, we were unable to obtain sufficient appropriate audit evidence to support the completeness of income in the prior period.

As a result of the continued limitations of the evidence available, we were unable to conclude that retained earnings brought forward totalling negative £100,476 is free from material misstatement.

2. Turnover

On 1 December 2023, the company ceased trade. During the current financial period, an adjustment had been made by management for turnover that should be recognised within Vergo Pest Management Limited, a parent company who had taken over the customer contracts, totalling £66,406. Sufficient, independent documentation was unavailable to support this adjustment.

As a result of the limitations of evidence available, we were unable to conclude whether the adjustment to revenue totalling £66,406 is free from material misstatement.

3. Cash at bank

Cash at bank at the start of the period totalled £10,317 and cash in hand at the start of the period totalled £2,115. Regarding the balance of cash at bank at the start of the period, £10,317, and the closing balance at the end of the period, £NIL, bank statements and independent bank confirmations covering the financial period were unable to be obtained to support the transactions and closing balance.

As of the date of our report, management was still in the process of obtaining access to the bank accounts. As a result of the limitations of evidence available, we were unable to conclude whether the cash at bank transactions and/or closing balance was correctly stated.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Matters required to report by exception

Arising solely from the limitation on the scope of our work relating to income, referred to above:

- we have not received all the information and explanations we require for our audit; and

- we were unable to determine whether adequate accounting records have been kept.

We have nothing to report in respect of:

- returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of director's remuneration specified by law are not made.

- the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Adam Burt ACA FCCA (Senior Statutory Auditor)

for and on behalf of R. M. Chancellor & Company Limited

8.	PARENT AND ULTIMATE CONTROLLING PARTY

The immediate parent company of the company is Greenthink Ltd of which its registered office address is 2

Olympus Park Business Centre, Quedgeley, Gloucester, GL2 4DH.

The largest company and the smallest group of undertakings for which consolidated accounts are prepared is Tyro Bidco AS, of which its registered office address is C/o Pelias Norsk, Skadedyrkontrollas, Dammenvegan 2, 2414 Elverum, Norway.

The ultimate holding and controlling party is Norvestor VIII SCSp, a special limited partnership established in

Luxembourg.