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Company Registration No. 04701268 (England and Wales)
Pro-draught Services Limited Unaudited accounts for the year ended 31 March 2025
Pro-draught Services Limited Unaudited accounts Contents
Page
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Pro-draught Services Limited Company Information for the year ended 31 March 2025
Directors
Mr S M Pegg Mrs D Pegg
Secretary
Mrs D Pegg
Company Number
04701268 (England and Wales)
Registered Office
261 Melbourne Road Ibstock Leicestershire LE67 6NS England
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Pro-draught Services Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,355 
17,780 
Current assets
Debtors
20,014 
13,057 
Cash at bank and in hand
77,735 
52,198 
97,749 
65,255 
Creditors: amounts falling due within one year
(59,276)
(55,115)
Net current assets
38,473 
10,140 
Net assets
51,828 
27,920 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,728 
27,820 
Shareholders' funds
51,828 
27,920 
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by
Mr S M Pegg Director Company Registration No. 04701268
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Pro-draught Services Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Pro-draught Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04701268. The registered office is 261 Melbourne Road, Ibstock, Leicestershire, LE67 6NS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum
Motor vehicles
25% per annum
Fixtures & fittings
20% per annum
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Pro-draught Services Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
8,523 
23,099 
2,054 
33,676 
At 31 March 2025
8,523 
23,099 
2,054 
33,676 
Depreciation
At 1 April 2024
8,477 
5,775 
1,644 
15,896 
Charge for the year
12 
4,331 
82 
4,425 
At 31 March 2025
8,489 
10,106 
1,726 
20,321 
Net book value
At 31 March 2025
34 
12,993 
328 
13,355 
At 31 March 2024
46 
17,324 
410 
17,780 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,739 
1,813 
Trade debtors
16,237 
10,371 
Accrued income and prepayments
2,038 
873 
20,014 
13,057 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
28,454 
22,674 
Taxes and social security
1,415 
1,983 
Other creditors
- 
1,714 
Loans from directors
28,757 
28,094 
Accruals
650 
650 
59,276 
55,115 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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