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REGISTERED NUMBER: 12173795 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Pro Atelier Plus Ltd

Pro Atelier Plus Ltd (Registered number: 12173795)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pro Atelier Plus Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Jacky Do





REGISTERED OFFICE: 29-30 Frith Street
London
W1D 5LG





REGISTERED NUMBER: 12173795 (England and Wales)





ACCOUNTANTS: WONG LANGE & CO.
Chartered Certified & Management Accountants
29-30 Frith Street
London
W1D 5LG

Pro Atelier Plus Ltd (Registered number: 12173795)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 16,878 9,891

CURRENT ASSETS
Stocks 44,200 48,000
Debtors 5 - 209
Cash at bank and in hand 1,678 2,520
45,878 50,729
CREDITORS
Amounts falling due within one year 6 64,265 57,987
NET CURRENT LIABILITIES (18,387 ) (7,258 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,509

)

2,633

CREDITORS
Amounts falling due after more than one
year

7

3,382

4,750
NET LIABILITIES (4,891 ) (2,117 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (4,991 ) (2,217 )
SHAREHOLDERS' FUNDS (4,891 ) (2,117 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Atelier Plus Ltd (Registered number: 12173795)

Balance Sheet - continued
31 August 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 22 May 2025 and were signed by:





Jacky Do - Director


Pro Atelier Plus Ltd (Registered number: 12173795)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Pro Atelier Plus Ltd 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.

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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Pro Atelier Plus Ltd (Registered number: 12173795)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 11,752
Additions 8,664
At 31 August 2024 20,416
DEPRECIATION
At 1 September 2023 1,861
Charge for year 1,677
At 31 August 2024 3,538
NET BOOK VALUE
At 31 August 2024 16,878
At 31 August 2023 9,891

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors - 209

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 228 -
Trade creditors 36,566 32,226
Taxation and social security 251 2,150
Other creditors 27,220 23,611
64,265 57,987

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 3,382 4,750

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bounce Back Loan 3,382 4,750

8. GOING CONCERN

The account has been drawn up on a going concern basis and the director has confirmed that he has enough funds available to inject into the company should it be necessary to the company in order that all other creditors are paid when the liabilities fall due.

Pro Atelier Plus Ltd (Registered number: 12173795)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. RELATED PARTY DISCLOSURE

Related Party Transactions

The company has transactions with related parties in the ordinary course of business during the year.
2024 2023
Associates:
Transactions made with associates £2,350 £17,652.40


Chance Mystere Ltd

The director, Mr Jacky Do has 36% investment in Chance Mystere Ltd. Areas of opportunity for cooperation have been identified and work continues to be pursued. The professional services between related parties are made at normal market prices and outstanding balances are unsecured and interest fee.