Pro Detail Valeting & Detailing Limited

	Page
Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3—5

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Statement of Financial Position

As At 30 April 2025

Statement of Financial Position

Registered number: 11936374

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,952		2,440

			1,952		2,440
CURRENT ASSETS
Stocks	5	4,200		4,000
Debtors	6	1,584		1,740
Cash at bank and in hand		1		-

		5,785		5,740
Creditors: Amounts Falling Due Within One Year	7	(29,138 )		(18,020 )

NET CURRENT ASSETS (LIABILITIES)			(23,353 )		(12,280 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,401 )		(9,840 )

NET LIABILITIES			(21,401 )		(9,840 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			(21,402 )		(9,841 )

SHAREHOLDERS' FUNDS			(21,401)		(9,840)

For the year ending 30 April 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Andrew Barson

Director

13/08/2025

The notes on pages 3 to 5 form part of these financial statements.

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Pro Detail Valeting & Detailing Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Pro Detail Valeting & Detailing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11936374 . The registered office is 213 Huthwaite Road, Sutton-In-Ashfield, NG17 2HD.

2. Accounting Policies

2.1. 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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This may not be appropriate as the company had a balance sheet deficit of £21,401 as at 30th April 2025 (2024 : £9,840). The company is therefore dependent on the continued support of its directors. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets and their net realisable value and to provide any further liabilities which might arise.

2.3. 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.

2.4. 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	20% reducing balance basis
Motor Vehicles	20% reducing balance basis

2.5. 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.

2.6. Taxation

Taxation 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.

...CONTINUED

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Pro Detail Valeting & Detailing Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Taxation - continued

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Debtors and creditors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2024	2,415	4,300	6,715

As at 30 April 2025	2,415	4,300	6,715

Depreciation
As at 1 May 2024	1,384	2,891	4,275
Provided during the period	206	282	488

As at 30 April 2025	1,590	3,173	4,763

Net Book Value
As at 30 April 2025	825	1,127	1,952

As at 1 May 2024	1,031	1,409	2,440

5. Stocks

	2025	2024
	£	£
Stock	4,200	4,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,584	1,740

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Pro Detail Valeting & Detailing Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	28,699	17,126
Taxation and social security	439	894

	29,138	18,020

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

At the balance sheet date, the directors were owed £26,893 (2024; £15,319) by the company.

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Directors	Mr Andrew Barson
	Miss Rachael Hill

Company Number	11936374

Registered Office	213 Huthwaite Road
	Sutton-In-Ashfield
	NG17 2HD

Accountants	Gregory Priestley & Stewart
	Chartered Accountants
	Alexandra House
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA