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2022-06-30 09341988 frs-core:UnlistedNon-exchangeTraded 2021-06-30 09341988 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09341988 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09341988 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09341988 dpl-frs:CostSales 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales 2021-06-30 09341988 dpl-frs:CostSales 2022-06-30 09341988 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09341988 frs-bus:Director1 2021-07-01 2022-06-30 09341988 frs-bus:Director1 2021-06-30 09341988 frs-bus:Director1 2022-06-30 09341988 frs-bus:Director2 2021-07-01 2022-06-30 09341988 frs-bus:Director2 2021-06-30 09341988 frs-bus:Director2 2022-06-30 09341988 1 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 1 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 1 2022-06-30 09341988 2 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 2 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 2 2022-06-30 09341988 3 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 3 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 3 2022-06-30 09341988 4 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 4 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 4 2022-06-30 09341988 5 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 5 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 5 2022-06-30 09341988 6 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 6 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 6 2022-06-30 09341988 7 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 7 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 7 2022-06-30 09341988 8 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 8 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 8 2022-06-30 09341988 9 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 9 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 9 2022-06-30 09341988 10 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 10 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 10 2022-06-30 09341988 11 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 11 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09341988 12 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 12 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09341988 13 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 13 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09341988 14 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 14 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09341988 15 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 15 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09341988 16 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 16 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09341988 17 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 17 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 17 2022-06-30 09341988 18 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 18 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 18 2022-06-30 09341988 19 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 19 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 19 2022-06-30 09341988 20 2021-07-01 2022-06-30 09341988 frs-core:CurrentFinancialInstruments 20 2022-06-30 09341988 frs-core:Non-currentFinancialInstruments 20 2022-06-30 09341988 dpl-frs:Item1 2021-07-01 2022-06-30 09341988 dpl-frs:Item1 2021-06-30 09341988 dpl-frs:Item1 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09341988 dpl-frs:Item2 2021-07-01 2022-06-30 09341988 dpl-frs:Item2 2021-06-30 09341988 dpl-frs:Item2 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09341988 dpl-frs:Item3 2021-07-01 2022-06-30 09341988 dpl-frs:Item3 2021-06-30 09341988 dpl-frs:Item3 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09341988 dpl-frs:Item4 2021-07-01 2022-06-30 09341988 dpl-frs:Item4 2021-06-30 09341988 dpl-frs:Item4 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09341988 dpl-frs:Item5 2021-07-01 2022-06-30 09341988 dpl-frs:Item5 2021-06-30 09341988 dpl-frs:Item5 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09341988 dpl-frs:Item6 2021-07-01 2022-06-30 09341988 dpl-frs:Item6 2021-06-30 09341988 dpl-frs:Item6 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09341988 dpl-frs:Item7 2021-07-01 2022-06-30 09341988 dpl-frs:Item7 2021-06-30 09341988 dpl-frs:Item7 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09341988 dpl-frs:Item8 2021-07-01 2022-06-30 09341988 dpl-frs:Item8 2021-06-30 09341988 dpl-frs:Item8 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09341988 dpl-frs:Item9 2021-07-01 2022-06-30 09341988 dpl-frs:Item9 2021-06-30 09341988 dpl-frs:Item9 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09341988 dpl-frs:Item10 2021-07-01 2022-06-30 09341988 dpl-frs:Item10 2021-06-30 09341988 dpl-frs:Item10 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09341988 dpl-frs:Item11 2021-07-01 2022-06-30 09341988 dpl-frs:Item11 2021-06-30 09341988 dpl-frs:Item11 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09341988 dpl-frs:Item12 2021-07-01 2022-06-30 09341988 dpl-frs:Item12 2021-06-30 09341988 dpl-frs:Item12 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09341988 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09341988 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09341988 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09341988 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09341988 1 2021-07-01 2022-06-30 09341988 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09341988
Pro Steel Engineering (Holdings) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
AGJ Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09341988
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 798,265 798,265
Investments 5 100 100
798,365 798,365
CURRENT ASSETS
Debtors 6 366,901 378,597
Cash at bank and in hand 28,746 8,985
395,647 387,582
Creditors: Amounts Falling Due Within One Year 7 (151,385 ) (216,469 )
NET CURRENT ASSETS (LIABILITIES) 244,262 171,113
TOTAL ASSETS LESS CURRENT LIABILITIES 1,042,627 969,478
NET ASSETS 1,042,627 969,478
CAPITAL AND RESERVES
Called up share capital 9 100 100
Other reserves 30,000 30,000
Profit and Loss Account 1,012,527 939,378
SHAREHOLDERS' FUNDS 1,042,627 969,478
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Richard Selby
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro Steel Engineering (Holdings) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09341988 . The registered office is Unit 13 Polo Grounds Industrial Estate, New Inn, Pontypool, Gb, NP4 0TW.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Cost or valuation as at 30 June 2023 represented by:
4. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 798,265
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 July 2022 100
As at 30 June 2023 100
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 100
As at 1 July 2022 100
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 20,100 31,796
Prepayments and accrued income 850 850
Other debtors 292,951 292,951
Directors' loan accounts 53,000 53,000
366,901 378,597
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,310 77,945
Corporation tax 18,854 17,297
Other taxes and social security 5,151 5,157
Other creditors 11,400 11,400
Amounts owed to subsidiaries 104,670 104,670
151,385 216,469
8. Secured Creditors
Of the creditors falling due within and after more than one year, the below amounts are secured. The balance relates to amounts owed to Macward Steel Slitting Services Limited for the purchase of the property at 13 Polo Grounds Industrial Estate, Pontypool, NP4 0TW. The consideration for the purchase of this property is being paid over several years, and as such MacWard Steel Slitting Services Limited hold security, by way of a fixed charge, over the above mentioned property until the consideration has been settled in full.
2023 2022
£ £
Trade Creditors 11,111 77,945
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Richard Selby 53,000 - - - 53,000
The above loan is unsecured and repayable on demand. Interest is being charged.
11. Related Party Transactions
The company previously provided Juri Investments Limited, a related company due to common Directors, with a loan of £292,951, and this remains outstanding at the 30 June 2023.
Page 5