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Company Registration No. 10206457 (England and Wales)
Pretorius Ltd Unaudited accounts for the year ended 31 May 2025
Pretorius Ltd Unaudited accounts Contents
Page
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Pretorius Ltd Company Information for the year ended 31 May 2025
Director
Cristinel-Ionel Carciu -Pretorian
Company Number
10206457 (England and Wales)
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Pretorius Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,515 
22,521 
Current assets
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)
Capital and reserves
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
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Pretorius Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
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.
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.
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 
Depreciation
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 
Net book value
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 
£ 
£ 
VAT
- 
1,300 
Taxes and social security
649 
830 
Loans from directors
24,866 
25,803 
25,515 
27,933 
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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 
£ 
£ 
Bank loans
3,277 
3,772 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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