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Registration number: 13170357

Proctiva Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Proctiva Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Proctiva Limited

Company Information

Director | Martin Wong

Registered office | Pilgrim House 10 Bishop Street Town Hall Square Leicester LE1 6AF

Proctiva Limited

(Registration number: 13170357)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 4,820,000 | 4,820,000
Current assets |  |  |
Debtors | 5 | 50,000 | -
Cash at bank and in hand |  | 1,157 | 843
|  | 51,157 | 843
Creditors: Amounts falling due within one year | 6 | (42,769) | (20,399)
Net current assets/(liabilities) |  | 8,388 | (19,556)
Total assets less current liabilities |  | 4,828,388 | 4,800,444
Creditors: Amounts falling due after more than one year | 6 | (163,027) | (194,218)
Net assets |  | 4,665,361 | 4,606,226
Capital and reserves |  |  |
Called up share capital | 7 | 200 | 200
Share premium reserve |  | 4,569,855 | 4,569,855
Retained earnings |  | 95,306 | 36,171
Shareholders' funds |  | 4,665,361 | 4,606,226

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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 March 2026

Proctiva Limited

(Registration number: 13170357)
Balance Sheet as at 31 March 2025 (continued)

......................................... Martin Wong Director

Proctiva 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:
Pilgrim House
10 Bishop Street
Town Hall Square
Leicester
LE1 6AF

These financial statements were authorised for issue by the director on 6 March 2026.

2 | Accounting policies

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.

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 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.

Proctiva Limited

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

2 | Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

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 the director) during the year, was 1 (2024 - 1).

Proctiva Limited

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

4 | Investment properties

| 2025 £
At 1 April | 4,820,000
At 31 March | 4,820,000

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 50,000 | -
| 50,000 | -

Proctiva Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 35,003 | 13,348
Accruals and deferred income | 5,398 | 2,600
Other creditors | 2,368 | 4,451
| 42,769 | 20,399

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 163,027 | 194,218

7 | Share capital

8 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 163,027 | 194,218

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £Nil (2024 - £15,000.00) per ordinary share |  | 13,000 |  | 15,000

Proctiva Limited

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

10 | Related party transactions

Summary of transactions with other related parties