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REGISTERED NUMBER: SC426482 (Scotland)












Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Pro-Flow (Scotland) Limited

Pro-Flow (Scotland) Limited (Registered number: SC426482)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pro-Flow (Scotland) Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: D Jackson





SECRETARY:





REGISTERED OFFICE: 29 Cherrytree Wynd
EAST KILBRIDE
G75 0GA





REGISTERED NUMBER: SC426482 (Scotland)





ACCOUNTANTS: AMS Chartered Accountants
Unit 23
St James Avenue
EAST KILBRIDE
Lanarkshire
G74 5QD

Pro-Flow (Scotland) Limited (Registered number: SC426482)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,279 37,457

CURRENT ASSETS
Debtors 5 13,539 39,981
Cash at bank 17,382 28,963
30,921 68,944
CREDITORS
Amounts falling due within one year 6 18,386 39,077
NET CURRENT ASSETS 12,535 29,867
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,814

67,324

CREDITORS
Amounts falling due after more than one
year

7

45,421

41,873
NET ASSETS 12,393 25,451

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 12,293 25,351
12,393 25,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

Pro-Flow (Scotland) Limited (Registered number: SC426482)

Balance Sheet - continued
30 June 2024


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 28 August 2024 and were signed by:





D Jackson - Director


Pro-Flow (Scotland) Limited (Registered number: SC426482)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Pro-Flow (Scotland) Limited is a private company, limited by shares , registered in Scotland. 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.

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

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.
Plant and machinery etc - 25% on reducing balance and 20% on 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Pro-Flow (Scotland) Limited (Registered number: SC426482)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 82,349
Additions 49,742
Disposals (34,459 )
At 30 June 2024 97,632
DEPRECIATION
At 1 July 2023 44,892
Charge for year 20,027
Eliminated on disposal (12,566 )
At 30 June 2024 52,353
NET BOOK VALUE
At 30 June 2024 45,279
At 30 June 2023 37,457

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

Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 34,459
DEPRECIATION
At 1 July 2023
and 30 June 2024 5,268
NET BOOK VALUE
At 30 June 2024 29,191
At 30 June 2023 29,191

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 12,497 39,284
Other debtors 1,042 697
13,539 39,981

Pro-Flow (Scotland) Limited (Registered number: SC426482)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 3,418 3,418
Hire purchase contracts 2,786 2,376
Trade creditors 3,391 2,896
Taxation and social security 6,799 17,486
Other creditors 1,992 12,901
18,386 39,077

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 20,508 23,926
Hire purchase contracts 24,913 17,947
45,421 41,873