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REGISTERED NUMBER: 01523095 (England and Wales)















Abridged Unaudited Financial Statements for the Year Ended 31 July 2023

for

Pro-Scale Limited

Pro-Scale Limited (Registered number: 01523095)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Pro-Scale Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mrs C M Roberts





SECRETARY: Mrs F K Blewett





REGISTERED OFFICE: Zimmermans Cottage
The Coombe
Newlyn
Penzance
Cornwall
TR18 5PN





REGISTERED NUMBER: 01523095 (England and Wales)

Pro-Scale Limited (Registered number: 01523095)

Abridged Statement of Financial Position
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50 629

CURRENT ASSETS
Debtors 472 372
Cash at bank 3,621 4,835
4,093 5,207
CREDITORS
Amounts falling due within one year 500 1,100
NET CURRENT ASSETS 3,593 4,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,643

4,736

CREDITORS
Amounts falling due after more than one
year

171,745

171,745
NET LIABILITIES (168,102 ) (167,009 )

CAPITAL AND RESERVES
Called up share capital 57,400 57,400
Retained earnings (225,502 ) (224,409 )
SHAREHOLDERS' FUNDS (168,102 ) (167,009 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Pro-Scale Limited (Registered number: 01523095)

Abridged Statement of Financial Position - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 April 2024 and were signed by:





Mrs C M Roberts - Director


Pro-Scale Limited (Registered number: 01523095)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Pro-Scale 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and equipment - 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year yearcomprises 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 sheetstatement of financial position date.

Going concern
The accounts have been prepared on a going concern basis which assumes the company will continue trading for the foreseeable future.

The director has confirmed that the company has sufficient funds to meet its liabilities as they fall due and they will continue to give financial support to the company until such time as its position improves. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Pro-Scale Limited (Registered number: 01523095)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 6,082
Disposals (3,552 )
At 31 July 2023 2,530
DEPRECIATION
At 1 August 2022 5,453
Charge for year 9
Eliminated on disposal (2,982 )
At 31 July 2023 2,480
NET BOOK VALUE
At 31 July 2023 50
At 31 July 2022 629

5. RELATED PARTY DISCLOSURES

As at 31st July 2023, the director, Mrs C M Roberts, is owed £171,745 by the company in respect of a long-term director's loan (2022: £171,745). The loan is interest free, unsecured and has no fixed repayment date.