Registration number: 08859837

Proski Investments Limited

Contents

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

Proski Investments Limited

Company Information

Directors

Mr Dominic Paul Escott Mrs Samantha Jane Escott

Registered office

Cherwell Cottage Church Lane Funtington Chichester West Sussex PO18 9LH

Accountants

Stedman Accounting Limited 48 Highland Road Chichester West Sussex PO19 5QT

Proski Investments Limited

(Registration number: 08859837)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	861,342	841,342
Current assets
Debtors	5	368	368
Cash at bank and in hand		927	1,007
		1,295	1,375
Creditors: Amounts falling due within one year	6	(1)	(1)
Net current assets		1,294	1,374
Total assets less current liabilities		862,636	842,716
Creditors: Amounts falling due after more than one year	6	(901,104)	(873,854)
Net liabilities		(38,468)	(31,138)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(38,568)	(31,238)
Shareholders' deficit		(38,468)	(31,138)

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.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 January 2026 and signed on its behalf by:
 

......................................... Mr Dominic Paul Escott Director

Proski Investments Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cherwell Cottage
Church Lane
Funtington
Chichester
West Sussex
PO18 9LH
England

These financial statements were authorised for issue by the Board on 6 January 2026.

2	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 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 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.

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
Land and Buildings	0%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Proski Investments Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Proski Investments Limited

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

4	tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	841,342	841,342
Additions	20,000	20,000
At 31 March 2025	861,342	861,342
Depreciation
Carrying amount
At 31 March 2025	861,342	861,342
At 31 March 2024	841,342	841,342

Included within the net book value of land and buildings above is £861,342 (2024 - £841,342) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Other debtors	368	368
	368	368

Proski Investments Limited

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

6

Creditors

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	901,104	873,854

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	901,104	873,854

9	Related party transactions

At 31 March 2025 there were loans totalling £400,000 (2024 - £400,000) from Portsmouth Aviation Ltd which is controlled by the Escott family. These loans are repayable on demand and are interest bearing. Accumulated interest is included in accruals.

At 31 March 2025 there was also a loan totalling £460,075 (2024 - £436,825) from Mr Escott.