REGISTERED NUMBER: 16041229 (England and Wales)

FALCONRY SERVICES PEST PROOFING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTOR:

D J Wakeham

REGISTERED OFFICE:

C/O Bevan Buckland Ltd

Ground Floor

Cardigan House

Swansea

SA7 9LA

REGISTERED NUMBER:

16041229 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

FIXED ASSETS

Investments

4

1,100,000

1,100,000

CURRENT ASSETS

Debtors

5

100

100

CREDITORS

Amounts falling due within one year

6

383,091

413,001

NET CURRENT LIABILITIES

(382,991

)

(412,901

)

TOTAL ASSETS LESS CURRENT LIABILITIES

717,009

687,099

CREDITORS

Amounts falling due after more than one year

7

627,441

697,441

NET ASSETS/(LIABILITIES)

89,568

(10,342

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

89,468

(10,442

)

89,568

(10,342

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 23 October 2026 and were signed by:

D J Wakeham - Director

1.	STATUTORY INFORMATION

Falconry Services Pest Proofing 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year 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 year 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Investment in subsidiary company

Investment in a subsidiary company is held at cost less accumulated impairment losses.

Going concern

The company’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1,100,000

NET BOOK VALUE

At 31 March 2026

1,100,000

At 31 March 2025

1,100,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Other debtors

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Amounts owed to group undertakings

313,091

341,801

Other creditors

70,000

71,200

383,091

413,001

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

as restated

£

£

Other creditors

627,441

697,441

8.	RELATED PARTY DISCLOSURES

Included within creditors is an amount of £313,090 (2025 as restated: £341,800) owed by Falconry Services, Bird and Pest Control. This company shares the same directorship as that of Falconry Services Pest Proofing Limited. The terms of the loan are deemed to be interest free and not due within the following 12 months.

9.	PRIOR YEAR ADJUSTMENT

During the preparation of the financial statements for the year ended March 2026, it was identified that deferred consideration respective of the purchase of shares in Falconry services bird and pest control limited (Company number: 08457005) was recognised incorrectly in the accounts, showing as an intercompany debtor with no deferred consideration recognised. This is not reflective of the amounts owed by Falconry services pest proofing limited (Company number 16041229). Due to this being a material misstatement, we have deemed a prior year adjustment to be appropriate. This has been reflected in the restated 2025 balances. 2026 reserves remain unchanged as a result of this adjustment.

Impact of restatement

Financial year 2024/2025

£

Deferred consideration short term as previously reported

-

Effect of prior year adjustment

70,000

Restated as of 31st March 2025

70,000

£

Deferred consideration long term as previously reported

-

Effect of prior year adjustment

697,441

Restated as of 31st March 2025

697,441

£

Intercompany balance as previously reported

1,109,242

Effect of prior year adjustment

(767,441)

Restated as of 31st March 2025

413,091

We have also recognised that share capital related to shares issued was not reflected in the accounts. We have recognised these as unpaid share capital during the year.

£

Share capital as previously reported

-

Effect of prior year adjustment

100

Restated as of 31st March 2025

100

£

Other debtors as previously reported

-

Effect of prior year adjustment

100

Restated as of 31st March 2025

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Falconry Services Pest Proofing Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Falconry Services Pest Proofing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Falconry Services Pest Proofing Limited and state those matters that we have agreed to state to the director of Falconry Services Pest Proofing Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Falconry Services Pest Proofing Limited and its director for our work or for this report.

It is your duty to ensure that Falconry Services Pest Proofing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Falconry Services Pest Proofing Limited. You consider that Falconry Services Pest Proofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Falconry Services Pest Proofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

23 October 2026