1 December 2023 false No description of principal activity Taxfiler 2024.6 06415942business:PrivateLimitedCompanyLtd2023-12-012024-11-30 064159422023-11-30 064159422023-12-012024-11-30 06415942business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 06415942business:FilletedAccounts2023-12-012024-11-30 064159422024-11-30 06415942business:Director12023-12-012024-11-30 06415942business:RegisteredOffice2023-12-012024-11-30 064159422023-11-30 06415942core:WithinOneYear2024-11-30 06415942core:WithinOneYear2023-11-30 06415942core:AfterOneYear2024-11-30 06415942core:AfterOneYear2023-11-30 06415942core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 06415942core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 06415942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 06415942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 06415942core:PreviouslyStatedAmount2024-11-30 06415942core:PreviouslyStatedAmount2023-11-30 06415942business:SmallEntities2023-12-012024-11-30 06415942countries:EnglandWales2023-12-012024-11-30 06415942core:PlantMachinery2023-12-012024-11-30 06415942core:MotorVehicles2023-12-012024-11-30 06415942core:ComputerEquipment2023-12-012024-11-30 06415942core:PlantMachinery2023-11-30 06415942core:MotorVehicles2023-11-30 06415942core:ComputerEquipment2023-11-30 06415942core:PlantMachinery2024-11-30 06415942core:MotorVehicles2024-11-30 06415942core:ComputerEquipment2024-11-30 06415942business:OrdinaryShareClass12023-12-012024-11-30 06415942business:OrdinaryShareClass12022-12-012023-11-30 064159422022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06415942 (England and Wales)
Pro-ferb Limited Unaudited accounts for the year ended 30 November 2024
Pro-ferb Limited Unaudited accounts Contents
Page
- 2 -
Pro-ferb Limited Company Information for the year ended 30 November 2024
Director
Robert Lucas James Vant Hoogerhuijs
Company Number
06415942 (England and Wales)
Registered Office
1 Honeyhanger Hindhead Road Hindhead Surrey GU26 6BA England
- 3 -
Pro-ferb Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
36,037 
46,618 
Current assets
Inventories
3,254 
20,916 
Debtors
43,412 
8,677 
Cash at bank and in hand
27,797 
40,459 
74,463 
70,052 
Creditors: amounts falling due within one year
(72,727)
(76,516)
Net current assets/(liabilities)
1,736 
(6,464)
Total assets less current liabilities
37,773 
40,154 
Creditors: amounts falling due after more than one year
(11,645)
(15,813)
Net assets
26,128 
24,341 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
26,028 
24,241 
Shareholders' funds
26,128 
24,341 
For the year ending 30 November 2024 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 28 August 2025 and were signed on its behalf by
Robert Lucas James Vant Hoogerhuijs Director Company Registration No. 06415942
- 4 -
Pro-ferb Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Pro-ferb Limited is a private company, limited by shares, registered in England and Wales, registration number 06415942. The registered office is 1 Honeyhanger, Hindhead Road, Hindhead, Surrey, GU26 6BA, England.
2
Accounting policies
Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Turnover
Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & machinery
30% On Straight Line
Motor vehicles
30% On Straight Line
Computer equipment
33% On Reducing Balance
- 5 -
Pro-ferb Limited Notes to the Accounts for the year ended 30 November 2024
Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
- 6 -
Pro-ferb Limited Notes to the Accounts for the year ended 30 November 2024
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
9,379 
49,444 
11,495 
70,318 
Additions
- 
- 
2,474 
2,474 
At 30 November 2024
9,379 
49,444 
13,969 
72,792 
Depreciation
At 1 December 2023
8,160 
6,233 
9,307 
23,700 
Charge for the year
1,219 
10,803 
1,033 
13,055 
At 30 November 2024
9,379 
17,036 
10,340 
36,755 
Net book value
At 30 November 2024
- 
32,408 
3,629 
36,037 
At 30 November 2023
1,219 
43,211 
2,188 
46,618 
4
Inventories
2024 
2023 
£ 
£ 
Work in progress
3,254 
20,916 
3,254 
20,916 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,099 
1 
Other debtors
28,313 
8,676 
43,412 
8,677 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,333 
- 
Obligations under finance leases and hire purchase contracts
9,971 
9,971 
Trade creditors
1,989 
7,214 
Taxes and social security
42,848 
52,565 
Other creditors
14,586 
6,766 
72,727 
76,516 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,168 
- 
Obligations under finance leases and hire purchase contracts
7,477 
15,813 
11,645 
15,813 
- 7 -
Pro-ferb Limited Notes to the Accounts for the year ended 30 November 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 8 -