PRO D BUILDERS LTD

PRO D BUILDERS LTD
Contents Page
For the year ended 30 June 2025

Statement of financial position	1
Notes to the financial statements	2

PRO D BUILDERS LTD
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	30,136	36,869
		30,136	36,869
Current assets
Debtors		10,587	42
Cash at bank and in hand		1,038	62,956
		11,625	62,998
Creditors: amount falling due within one year		(8,713)	(27,327)
Net current assets		2,912	35,671

Total assets less current liabilities		33,048	72,540
Creditors: amount falling due after more than one year		(20,048)	(27,549)
Provisions for liabilities		(63)	0
Net assets		12,937	44,991

Capital and reserves
Called up share capital		1	1
Profit and loss account		12,936	44,990
Shareholders' funds		12,937	44,991

For the year ended 30 June 2025 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 29 September 2025 and were signed by:

-------------------------------
Iljaz JATA
Director

1

PRO D BUILDERS LTD
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

PRO D BUILDERS LTD is a private company, limited by shares, registered in , registration number 14186102, registration address UNIT 116, 116 BALLARDS LANE, LONDON, N3 2DN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 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.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	3 Straight Line
Plant and Machinery	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 July 2024	46,250	-	46,250
Additions	-	2,690	2,690
Disposals	-	-	-
At 30 June 2025	46,250	2,690	48,940
Depreciation
At 01 July 2024	9,381	-	9,381
Charge for year	9,217	206	9,423
On disposals	-	-	-
At 30 June 2025	18,598	206	18,804
Net book values
Closing balance as at 30 June 2025	27,652	2,484	30,136
Opening balance as at 01 July 2024	36,869	-	36,869

2

Registered Number: 14186102

PRO D BUILDERS LTD

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025