Registration number: 13150661

Pro Set Carpentry Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Pro Set Carpentry Ltd

Company Information

Director

C S Biggs

Company secretary

P Biggs

Registered office

39 Ash Road Shepperton Middlesex TW17 0DW

Pro Set Carpentry Ltd

(Registration number: 13150661)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	18,936	23,596
Current assets
Debtors		3,059	3,440
Cash at bank and in hand		11,003	25,882
		14,062	29,322
Creditors: Amounts falling due within one year		(11,870)	(17,382)
Net current assets		2,192	11,940
Total assets less current liabilities		21,128	35,536
Provisions for liabilities		(4,734)	(5,899)
Net assets		16,394	29,637
Capital and reserves
Called up share capital		2	2
Retained earnings		16,392	29,635
Shareholders' funds		16,394	29,637

For the financial year ending 31 March 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 30 November 2025
 

Pro Set Carpentry Ltd

(Registration number: 13150661)
Abridged Balance Sheet as at 31 March 2025

......................................... C S Biggs Director

Pro Set Carpentry Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Pro Set Carpentry Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Vehicles	20% reducing balance
Furniture and fittings	25% reducing balance
Office equipment	25% straight line

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

3	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 April 2024	634	1,998	856	33,249
Additions	-	321	190	-
At 31 March 2025	634	2,319	1,046	33,249
Depreciation
At 1 April 2024	266	1,028	273	11,574
Charge for the year	93	513	230	4,335
At 31 March 2025	359	1,541	503	15,909
Carrying amount
At 31 March 2025	275	778	543	17,340
At 31 March 2024	368	970	583	21,675

Pro Set Carpentry Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

	Total £
Cost or valuation
At 1 April 2024	36,737
Additions	511
At 31 March 2025	37,248
Depreciation
At 1 April 2024	13,141
Charge for the year	5,171
At 31 March 2025	18,312
Carrying amount
At 31 March 2025	18,936
At 31 March 2024	23,596

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2