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REGISTERED NUMBER: 06768560 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PRE-TREATMENT SOLUTIONS GROUP LTD

PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PRE-TREATMENT SOLUTIONS GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mrs F E F Clements
G C Grier
O J Camp





REGISTERED OFFICE: Empress House
43a Binley Road
Coventry
CV3 1HU





REGISTERED NUMBER: 06768560 (England and Wales)





ACCOUNTANTS: Walker Thompson Ltd
Accountants and Registered Auditors
Empress House
43A Binley Road
Coventry
CV3 1HU

PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,077 22,974
Investments 5 - 6
11,077 22,980

CURRENT ASSETS
Stocks 75,365 88,775
Debtors 6 153,709 136,218
Cash at bank and in hand 64,722 104,231
293,796 329,224
CREDITORS
Amounts falling due within one year 7 136,474 136,685
NET CURRENT ASSETS 157,322 192,539
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,399

215,519

CREDITORS
Amounts falling due after more than one
year

8

(14,853

)

(12,834

)

PROVISIONS FOR LIABILITIES - (530 )
NET ASSETS 153,546 202,155

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 153,526 202,135
SHAREHOLDERS' FUNDS 153,546 202,155

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





F J B Clements - Director


PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Pre-Treatment Solutions Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The company's place of business is situated at 134 High Street, Barwell, Leicestershire, LE9 8DR.

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 represents net invoiced sales of goods, excluding value added tax. Sales are recognised in the accounting period in which goods are despatched to customers.

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.
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on cost
Office equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Statement of Income and Retained Earnings, 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.


PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 7,929 60,153 28,004 96,086
Additions 109 - 229 338
At 31 December 2024 8,038 60,153 28,233 96,424
DEPRECIATION
At 1 January 2024 7,078 42,016 24,018 73,112
Charge for year 587 9,908 1,740 12,235
At 31 December 2024 7,665 51,924 25,758 85,347
NET BOOK VALUE
At 31 December 2024 373 8,229 2,475 11,077
At 31 December 2023 851 18,137 3,986 22,974

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2024
and 31 December 2024 52,668
DEPRECIATION
At 1 January 2024 37,026
Charge for year 8,037
At 31 December 2024 45,063
NET BOOK VALUE
At 31 December 2024 7,605
At 31 December 2023 15,642

PRE-TREATMENT SOLUTIONS GROUP LTD (REGISTERED NUMBER: 06768560)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024 6
Disposals (6 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 6

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 130,722 129,018
Other debtors 14,616 -
Tax 1,450 -
Prepayments 6,921 7,200
153,709 136,218

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,235 6,733
Trade creditors 118,319 112,890
Tax - 7,635
Social security and other taxes 2,644 3,490
VAT 228 1,858
Other creditors 1,035 858
Pensions 842 748
Accruals and deferred income 2,171 2,473
136,474 136,685

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 14,853 12,834