Probitas Services Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Probitas Services Limited for the year ended 30 June 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Probitas Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Probitas Services Limited , as a body, in accordance with the terms of our engagement letter dated 19 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Probitas Services Limited and state those matters that we have agreed to state to the directors of Probitas Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Probitas Services Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Probitas Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Probitas Services Limited . You consider that Probitas Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Probitas Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16th December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Probitas Services Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: 12693576

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,578		1,041

			1,578		1,041
CURRENT ASSETS
Debtors	5	812		9,189
Cash at bank and in hand		13,193		19,781

		14,005		28,970
Creditors: Amounts Falling Due Within One Year	6	(9,804 )		(17,824 )

NET CURRENT ASSETS (LIABILITIES)			4,201		11,146

TOTAL ASSETS LESS CURRENT LIABILITIES			5,779		12,187

PROVISIONS FOR LIABILITIES
Deferred Taxation			(300 )		(198 )

NET ASSETS			5,479		11,989

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			5,379		11,889

SHAREHOLDERS' FUNDS			5,479		11,989

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Probitas Services Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Lake

Director

16th December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Probitas Services Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Probitas Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12693576 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The company's principal place of business is 19 Clifford Road, Macclesfield, SK11 8QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Taxation

Taxation for the year comprises of current and deferred tax. Tax is recognised in the income statement, except to the extent that it related to items recognised in other comprehensive income or directly in equity.

Current & Deferred tax assets & liabilities are not discounted.

Current tax is recognised at the amount of tax payable using he tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5. Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing difference arise from the inclusion of income & expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax are measured using the tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Probitas Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2024	1,454	3,624	5,078
Additions	-	1,342	1,342

As at 30 June 2025	1,454	4,966	6,420

Depreciation
As at 1 July 2024	1,213	2,824	4,037
Provided during the period	241	564	805

As at 30 June 2025	1,454	3,388	4,842

Net Book Value
As at 30 June 2025	-	1,578	1,578

As at 1 July 2024	241	800	1,041

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	812	9,189

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	-	600
Taxation and social security	9,804	17,224

	9,804	17,824

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 July 2024	198	198
Additions	102	102

Balance at 30 June 2025	300	300

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
51 Ordinary A shares of £ 1 each	51	51
49 Ordinary B shares of £ 1 each	49	49

	100	100

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Probitas Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

9. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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