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Company No: 05508147 (England and Wales)

# PROCEDOR LTD

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

PROCEDOR LTD

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

PROCEDOR LTD

## COMPANY INFORMATION

For the financial year ended 31 July 2025
PROCEDOR LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

DIRECTOR | M D Fritz

SECRETARY | A Fritz

REGISTERED OFFICE | 14 London Road
| Newark
| Nottinghamshire
| NG24 1TW
| United Kingdom

COMPANY NUMBER | 05508147 (England and Wales)

ACCOUNTANT | Duncan & Toplis Limited
| 14 London Road
| Newark
| NG24 1TW

PROCEDOR LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
PROCEDOR LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 854 |  | 1,521
|  | 854 |  | 1,521
Current assets |  |  |  |
Debtors | 4 | 87,565 |  | 47,787
Cash at bank and in hand |  | 189,488 |  | 142,947
|  | 277,053 |  | 190,734
Creditors: amounts falling due within one year | 5 | ( 31,737) |  | ( 14,347)
Net current assets |  | 245,316 |  | 176,387
Total assets less current liabilities |  | 246,170 |  | 177,908
Provision for liabilities |  | ( 213) |  | ( 381)
Net assets |  | 245,957 |  | 177,527
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 245,857 |  | 177,427
Total shareholders' funds |  | 245,957 |  | 177,527

For the financial year ending 31 July 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Procedor Ltd (registered number: 05508147) were approved and authorised for issue by the Director on 05 November 2025. They were signed on its behalf by:

M D Fritz Director |

PROCEDOR LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
PROCEDOR LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Procedor Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, Nottinghamshire, NG24 1TW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 10,388 |  | 10,388
At 31 July 2025 | 10,388 |  | 10,388
Accumulated depreciation |  |  |
At 01 August 2024 | 8,867 |  | 8,867
Charge for the financial year | 667 |  | 667
At 31 July 2025 | 9,534 |  | 9,534
Net book value |  |  |
At 31 July 2025 | 854 |  | 854
At 31 July 2024 | 1,521 |  | 1,521

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 87,257 |  | 33,024
Other debtors | 308 |  | 14,763
| 87,565 |  | 47,787

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 29,550 |  | 12,185
Other creditors | 2,187 |  | 2,162
| 31,737 |  | 14,347

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100