06928424 false sale of workshop consumables 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/2024-04-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-04-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-04-30 http://www.companieshouse.gov.uk/cd:Director1 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-04-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-04-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-04-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-04-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-04-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-04-30 http://www.companieshouse.gov.uk/2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/2024-04-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/2025-04-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-05-01 2025-04-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06928424
Serpro Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
Prepared By:
David Jeffreys Limited
First Floor
4 Princes Street
Huntingdon
Cambs.
PE29 3PA

Serpro Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
DIRECTOR
A Tilley
REGISTERED OFFICE
Unit 2 - Floor 2
The Powerhub
Maidstone
Kent
ME16 0ST
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06928424
ACCOUNTANTS
David Jeffreys Limited
First Floor
4 Princes Street
Huntingdon
Cambs.
PE29 3PA

Serpro Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 3
Notes To The Accounts |  | 4

Serpro Ltd

BALANCE SHEET AT 30/04/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 3,202 |  |  |  | 4,003
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 21,041 |  |  |  | 23,880 |  |
Debtors |  | 5 |  | 26,065 |  |  |  | 24,029 |  |
Cash at bank and in hand |  |  |  | 10,618 |  |  |  | 9,661 |  |
|  |  |  | 57,724 |  |  |  | 57,570 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 73,382 |  |  |  | 60,770 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (15,658) |  |  |  | (3,200)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | (12,456) |  |  |  | 803
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  |  |  | (13,456) |  |  |  | (197)
SHAREHOLDERS' FUNDS |  |  |  |  |  | (12,456) |  |  |  | 803
For the year ending 30/04/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
A Tilley |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Serpro Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 20%
Equipment |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

Serpro Ltd

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 3 |  | 3

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Plant and |  |  |  |
|  | Machinery |  | Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/05/2024 |  | 8,803 |  | 9,651 |  | 18,454
At 30/04/2025 |  | 8,803 |  | 9,651 |  | 18,454
Depreciation |  |  |  |  |  |
At 01/05/2024 |  | 6,490 |  | 7,961 |  | 14,451
For the year |  | 463 |  | 338 |  | 801
At 30/04/2025 |  | 6,953 |  | 8,299 |  | 15,252
Net Book Amounts |  |  |  |  |  |
At 30/04/2025 |  | 1,850 |  | 1,352 |  | 3,202
At 30/04/2024 |  | 2,313 |  | 1,690 |  | 4,003

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 21,041 |  | 23,880
|  |  |  | 21,041 |  | 23,880

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 26,065 |  | 24,029
|  |  |  | 26,065 |  | 24,029

Serpro Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
VAT |  |  |  | 3,232 |  | 4,188
PAYE control |  |  |  | 738 |  | 441
Credit card |  |  |  | 19 |  | 19
Trade creditors |  |  |  | 66,825 |  | 53,554
Other creditors |  |  |  | 1,588 |  | 1,588
Accruals |  |  |  | 980 |  | 980
|  |  |  | 73,382 |  | 60,770

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100,000 Ordinary shares of £0.01 each |  |  |  | 1,000 |  | 1,000
|  |  |  | 1,000 |  | 1,000