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Registered Number: 12323499
England & Northern Ireland
PRO 360 LTD
Abridged Accounts
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

Pro 360 Ltd Contents Page For the year ended 31 December 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Pro 360 Ltd Accountants' Report For the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pro 360 Ltd for the year ended 31 December 2024 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. This report is made solely to the Board of directors of Pro 360 Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Pro 360 Ltd and state those matters that we have agreed to state to the Board of directors of Pro 360 Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pro 360 Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Pro 360 Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that Pro 360 Ltd is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone Kent ME14 5SF 16 September 2025 1

Pro 360 Ltd Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,552 |  | 1,237
|  | 1,552 |  | 1,237
Current assets |  |  |
Debtors |  | 1,080 |  | -
Cash at bank and in hand |  | 6,648 |  | 5,616
|  | 7,728 |  | 5,616
Creditors: amount falling due within one year |  | (6,998) |  | (6,279)
Net current assets |  | 730 |  | (663)
Total assets less current liabilities |  | 2,282 |  | 574
Net assets |  | 2,282 |  | 574
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 2,182 |  | 474
Shareholders' funds |  | 2,282 |  | 574
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 16 September 2025 and were signed by:
------------------------------- Connor Fletcher Director
2

Pro 360 Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2024
General Information Pro 360 Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 12323499, registration address Blue Oak Barn,, Sissinghurst Road, Biddenden, Ashford, Kent, TN27 8EQ. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparation Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred taxation Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from good will or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2023 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 January 2024 | 3,910 |  | 3,910
Additions | 832 |  | 832
Disposals | - |  | -
At 31 December 2024 | 4,742 |  | 4,742
Depreciation
At 01 January 2024 | 2,673 |  | 2,673
Charge for year | 517 |  | 517
On disposals | - |  | -
At 31 December 2024 | 3,190 |  | 3,190
Net book values
Closing balance as at 31 December 2024 | 1,552 |  | 1,552
Opening balance as at 01 January 2024 | 1,237 |  | 1,237
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3