Prostream FX Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10574930

Prostream FX Ltd

Filleted Financial Statements

31 December 2024

Prostream FX Ltd

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Prostream FX Ltd

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	–	17
Investments	6	5,144	5,144
		-------	-------
		5,144	5,161

Current assets

Debtors	7	44,428	54,590
Cash at bank and in hand		2,864	2,298
		--------	--------
		47,292	56,888

Creditors: amounts falling due within one year	8	134,552	128,974
		---------	---------
Net current liabilities		87,260	72,086
		--------	--------
Total assets less current liabilities		( 82,116)	( 66,925)
		--------	--------
Net liabilities		( 82,116)	( 66,925)
		--------	--------

Capital and reserves

Called up share capital	2,310,000	2,310,000
Profit and loss account	( 2,392,116)	( 2,376,925)
	------------	------------
Shareholders deficit	( 82,116)	( 66,925)
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 18 December 2025 , and are signed on behalf of the board by:

Mr P Cumba
Director

Company registration number: 10574930

Prostream FX Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 St Mary Axe, Level 28/29, London, EC3A 8BF, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

Due to previous market conditions the Directors decided that it was appropriate to pause trade. The business has decided to not renew its licences and therefore would need to reapply if it is decided that trading is to be resumed. The Directors have considered the support available from the parent company to manage the reduced cost base and believe it appropriate to adopt the going concern basis for preparing the financial statements.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).

5. Tangible assets

	Computer equipment
	£
Cost
At 1 January 2024 and 31 December 2024	6,990
	-------
Depreciation
At 1 January 2024	6,973
Charge for the year	17
	-------
At 31 December 2024	6,990
	-------
Carrying amount
At 31 December 2024	–
	-------
At 31 December 2023	17
	-------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024 and 31 December 2024	5,144
	-------
Impairment
At 1 January 2024 and 31 December 2024	–
	-------

Carrying amount
At 31 December 2024	5,144
	-------
At 31 December 2023	5,144
	-------

7. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	44,307	54,469
Other debtors	121	121
	--------	--------
	44,428	54,590
	--------	--------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	1,068	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	128,974	128,974
Other creditors	4,510	–
	---------	---------
	134,552	128,974
	---------	---------

9. Summary audit opinion

The auditor's report dated 18 December 2025 was unqualified .

The senior statutory auditor was Andrew Collyer , for and on behalf of Burgess Hodgson Audit Limited .

10. Related party transactions

The company has taken advantage of the exemption permitted by FRS 102 section 33 Related Party Disclosures and not disclosed transactions with group companies on the grounds that 100% of the voting rights in the company are controlled within the group and the company is included in the consolidated financial statements of the group.

11. Controlling party

On 16 December 2019 100% of the ordinary share capital of the company was sold by the previous shareholder, SAB Finance a.s., to the new shareholder, TRINITY Banking Group a.s (previously SAB Financial Group a.s). TRINITY Banking Group a.s, is a company incorporated in the Czech Republic with its headquarters in Prague, Senovážné nám. 1375/19, 110 00 Nové Mesto. The smallest and largest group to consolidate the company's financial statements is TRINITY Banking Group a.s., a company incorporated in the Czech Republic, whose financial statements are publicly available.