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Registered number: 04444028
Proasset Limited
Financial Statements
For The Year Ended 31 May 2023
Glenn J Wrighton & Co
85 Deardengate
Haslingden
Rossendale
Lancashire
BB4 5SN
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04444028
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,685 2,246
1,685 2,246
CURRENT ASSETS
Stocks 5 57,950 58,450
Debtors 6 5,985 6,856
Cash at bank and in hand 25 25
63,960 65,331
Creditors: Amounts Falling Due Within One Year 7 (56,743 ) (54,959 )
NET CURRENT ASSETS (LIABILITIES) 7,217 10,372
TOTAL ASSETS LESS CURRENT LIABILITIES 8,902 12,618
Creditors: Amounts Falling Due After More Than One Year 8 (9,555 ) (12,495 )
NET (LIABILITIES)/ASSETS (653 ) 123
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (753 ) 23
SHAREHOLDERS' FUNDS (653) 123
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Anita Thorne
Director
19/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Proasset Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04444028 . The registered office is 85 Deardengate, Haslingden, Rossendale, Lancashire, BB4 5SN.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. 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
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 3
1 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2022 20,532
As at 31 May 2023 20,532
Depreciation
As at 1 June 2022 18,286
Provided during the period 561
As at 31 May 2023 18,847
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 May 2023 1,685
As at 1 June 2022 2,246
5. Stocks
2023 2022
£ £
Stock 57,950 58,450
57,950 58,450
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,985 6,856
5,985 6,856
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,346 9,447
Accruals and deferred income 779 1,667
Director's loan account 45,618 43,845
56,743 54,959
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 9,555 12,495
9,555 12,495
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4