2024-05-01 NI687432 2025-04-30 NI687432 2024-05-01 2025-04-30 NI687432 2024-04-30 NI687432 2023-05-01 2024-04-30 NI687432 uk-core:WithinOneYear 2024-04-30 NI687432 uk-core:WithinOneYear 2025-04-30 NI687432 uk-core:AfterOneYear 2024-04-30 NI687432 uk-core:AfterOneYear 2025-04-30 NI687432 uk-core:ShareCapital 2025-04-30 NI687432 uk-core:ShareCapital 2024-04-30 NI687432 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 NI687432 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 NI687432 uk-bus:Director1 2024-05-01 2025-04-30 NI687432 uk-core:PlantMachinery 2024-05-01 2025-04-30 NI687432 uk-core:ComputerEquipment 2024-05-01 2025-04-30 NI687432 uk-core:Vehicles 2024-05-01 2025-04-30 NI687432 uk-core:FurnitureFittings 2024-05-01 2025-04-30 NI687432 uk-core:ComputerEquipment 2024-04-30 NI687432 uk-core:FurnitureFittings 2024-04-30 NI687432 uk-core:Vehicles 2024-04-30 NI687432 uk-core:PlantMachinery 2024-04-30 NI687432 uk-core:Vehicles 2025-04-30 NI687432 uk-core:FurnitureFittings 2025-04-30 NI687432 uk-core:ComputerEquipment 2025-04-30 NI687432 uk-core:PlantMachinery 2025-04-30 iso4217:GBP xbrli:pure NI687432 uk-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 NI687432 uk-bus:FRS102 2024-05-01 2025-04-30 NI687432 uk-bus:FilletedAccounts 2024-05-01 2025-04-30 NI687432 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30

Procastangling Limited

Registered Number:NI 687432

For the year ended 30 April 2025
Northern Ireland
Unaudited Financial Statements

2
For the year ended 30 April 2025
Procastangling Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

NI687432

As at 30 April 2025

Procastangling Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

13,593
14,067
2
13,593
14,067

Current assets

Inventories

333,864
371,750
3

Trade and other receivables

11,387
24,473
4
13,360

Cash and cash equivalents

22,417
418,640
358,611

Trade and other payables: amounts falling due within one
year

(141,574)
(171,076)
5
217,037
247,564
Net current assets

Total assets less current liabilities

261,157
231,104

Trade and other payables: amounts falling due after more
than one year

(170,000)
(170,000)
6
91,157
Net assets
61,104

Capital and reserves

Called up share capital

1
1

Retained earnings

91,156
61,103
91,157
61,104
Shareholders' funds

For the year ended 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Christopher Dawson Director

These financial statements were approved and authorised for issue by the Board on 31 October 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 April 2025
Procastangling Limited
Notes to the Financial Statements
Statutory Information

Procastangling Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI 687432.

Registered address:

9B Station Road
Armagh
Armagh
BT61 7NP

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Property, plant and equipment

Property, plant and equipment, 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:

Plant and Machinery

15 Reducing balance

15 Reducing balance

Computer Equipment

15 Reducing balance

Motor Vehicles

15 Reducing balance

Furniture and Fittings
Inventories

Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Motor
Vehicles

Plant and
Machinery

£

£

£

£

£

Cost or
valuation

At 01 May 2024

18,798
1,774
12,437
2,007
2,580
1,925
1,597
328
-
-

Additions

At 30 April 2025

2,007
12,765
3,371
20,723
2,580

Provision for depreciation and impairment

At 01 May 2024

4,731
492
3,295
557
387
Charge for year
2,399
432
1,420
218
329

At 30 April 2025

7,130
924
4,715
775
716

At 30 April 2025

Net book value

1,864
1,232
8,050
2,447
13,593

At 30 April 2024

2,193
1,450
9,142
1,282
14,067
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5
For the year ended 30 April 2025
Procastangling Limited
Notes to the Financial Statements Continued

3. Inventories

2024
2025

£

£

Stocks

371,750
333,864

4. Trade and other receivables

2024
2025

£

£

Trade debtors

9,473
11,387

Amounts owed by group undertakings and participating interests

15,000
-
11,387
24,473

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

88,325
79,134

Amounts owed to group undertaking and undertaking in which the
company has a participating interest

28,500
16,500

Taxation and social security

14,678
10,375

Other creditors

39,573
35,565
171,076
141,574

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Other creditors

170,000
170,000

7. Average number of persons employed

During the year the average number of employees was 6 (2024 : 7)
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