Company Registration No. 10206457 (England and Wales)
Pretorius Ltd
Unaudited accounts
for the year ended 31 May 2025
Pretorius Ltd
Unaudited accounts
Contents
Pretorius Ltd
Company Information
for the year ended 31 May 2025
Director
Cristinel-Ionel Carciu -Pretorian
Company Number
10206457 (England and Wales)
Pretorius Ltd
Statement of financial position
as at 31 May 2025
Tangible assets
16,515
22,521
Cash at bank and in hand
4,071
5,702
Creditors: amounts falling due within one year
(25,515)
(27,933)
Net current liabilities
(21,444)
(22,231)
Total assets less current liabilities
(4,929)
290
Creditors: amounts falling due after more than one year
(3,277)
(3,772)
Net liabilities
(8,206)
(3,482)
Called up share capital
100
100
Profit and loss account
(8,306)
(3,582)
Shareholders' funds
(8,206)
(3,482)
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 12 August 2025 and were signed on its behalf by
Cristinel-Ionel Carciu -Pretorian
Director
Company Registration No. 10206457
Pretorius Ltd
Notes to the Accounts
for the year ended 31 May 2025
Pretorius Ltd is a private company, limited by shares, registered in England and Wales, registration number 10206457.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
1,195
25,519
2,411
29,125
At 31 May 2025
1,195
25,519
2,411
29,125
At 1 June 2024
897
5,104
603
6,604
Charge for the year
299
5,104
603
6,006
At 31 May 2025
1,196
10,208
1,206
12,610
At 31 May 2025
(1)
15,311
1,205
16,515
At 31 May 2024
298
20,415
1,808
22,521
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
649
830
Loans from directors
24,866
25,803
Pretorius Ltd
Notes to the Accounts
for the year ended 31 May 2025
6
Creditors: amounts falling due after more than one year
2025
2024
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).