Leo Pest Control Environment Services Lt - Accounts to registrar (filleted)

REGISTERED NUMBER: 06176296 (England and Wales)

LEO PEST CONTROL ENVIRONMENT SERVICES

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W W Mears

Mrs S M Mears

Miss L C Mears

R O Williams

REGISTERED OFFICE:

Unit 1, Sandford Court

Enterprise Way

Leominster

Herefordshire

HR6 0LZ

REGISTERED NUMBER:

06176296 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

695,711

448,782

695,711

448,782

CURRENT ASSETS

Stocks and work in progress

83,350

77,946

Debtors

6

109,140

117,917

Cash at bank and in hand

105,295

179,879

297,785

375,742

CREDITORS

Amounts falling due within one year

7

245,035

252,873

NET CURRENT ASSETS

52,750

122,869

TOTAL ASSETS LESS CURRENT
LIABILITIES

748,461

571,651

CREDITORS

Amounts falling due after more than one
year

8

(329,837

)

(371,321

)

PROVISIONS FOR LIABILITIES

(100,099

)

(42,830

)

NET ASSETS

318,525

157,500

CAPITAL AND RESERVES

Called up share capital

9

100

Non distributable reserves: revaluation
reserve

10

145,994

-

Retained earnings

10

172,431

157,400

SHAREHOLDERS' FUNDS

318,525

157,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

W W Mears - Director

1.	STATUTORY INFORMATION

Leo Pest Control Environment Services 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 as modified by the revaluation of certain assets.

The fair value model has been adopted in respect of freehold property.

Changes in accounting policies

During the year the fixed asset property has been revalued and the accounting policy has been changed from cost model to fair value.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Fixtures and fittings

-

10% on reducing balance

Equipment

-

20% on reducing balance

Office equipment

-

33% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

170,000

AMORTISATION

At 1 May 2024

and 30 April 2025

170,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Equipment

£

COST OR VALUATION

At 1 May 2024

360,568

34,561

75,791

Additions

51,539

-

43,150

Disposals

-

(18,775

)

Revaluations

194,658

-

At 30 April 2025

606,765

34,561

100,166

DEPRECIATION

At 1 May 2024

108,537

18,545

53,864

Charge for year

8,228

1,603

12,030

Eliminated on disposal

-

(13,853

)

At 30 April 2025

116,765

20,148

52,041

NET BOOK VALUE

At 30 April 2025

490,000

14,413

48,125

At 30 April 2024

252,031

16,016

21,927

Office

Motor

equipment

vehicles

Totals

£

COST OR VALUATION

At 1 May 2024

14,569

328,138

813,627

Additions

3,239

36,588

134,516

Disposals

-

(22,678

)

(41,453

)

Revaluations

-

194,658

At 30 April 2025

17,808

342,048

1,101,348

DEPRECIATION

At 1 May 2024

12,788

171,111

364,845

Charge for year

1,822

46,665

70,348

Eliminated on disposal

-

(15,703

)

(29,556

)

At 30 April 2025

14,610

202,073

405,637

NET BOOK VALUE

At 30 April 2025

3,198

139,975

695,711

At 30 April 2024

1,781

157,027

448,782

Cost or valuation at 30 April 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Equipment

£

Valuation in 2025

194,658

-

Cost

412,107

34,561

100,166

606,765

34,561

100,166

Office

Motor

equipment

vehicles

Totals

£

Valuation in 2025

-

194,658

Cost

17,808

342,048

906,690

17,808

342,048

1,101,348

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Equipment

vehicles

Totals

£

COST OR VALUATION

At 1 May 2024

-

212,088

Additions

39,950

35,870

75,820

Transfer to ownership

-

(51,196

)

(51,196

)

At 30 April 2025

39,950

196,762

236,712

DEPRECIATION

At 1 May 2024

-

93,719

Charge for year

7,990

33,853

41,843

Transfer to ownership

-

(32,365

)

(32,365

)

At 30 April 2025

7,990

95,207

103,197

NET BOOK VALUE

At 30 April 2025

31,960

101,555

133,515

At 30 April 2024

-

118,369

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

97,817

107,234

Prepayments

11,323

10,683

109,140

117,917

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

15,856

Hire purchase contracts

55,185

46,038

Trade creditors

42,400

33,900

Receipts in advance

47,456

45,465

Tax

11,309

17,258

PAYE and NIC

7,553

6,236

VAT

34,089

61,048

Credit card

3,346

4,161

Wages creditor

8,102

6,621

Pension creditor

1,100

560

Directors' current accounts

9,957

10,689

Accruals

8,682

5,041

245,035

252,873

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans - 1-2 years

11,250

Bounce back loan 1 - 2 years

5,556

Bank loans - 2-5 years

39,000

Bounce back loans 2 - 5 yr

16,667

Bank loans more 5 yr by instal

121,508

131,576

Bounce back loan - over 5 year

463

6,019

Hire purchase contracts

35,393

51,253

Directors loan account

100,000

110,000

329,837

371,321

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

121,508

131,576

Bounce back loan - over 5 year

463

6,019

121,971

137,595

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.

RESERVES

Non

distributable

reserves:

Retained

revaluation

earnings

reserve

Totals

£

At 1 May 2024

157,400

-

157,400

Profit for the year

37,031

Dividends

(22,000

)

(22,000

)

Non distributable reserves:-
Revaluation reserve

-

145,994

At 30 April 2025

172,431

145,994

318,425