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Registered number: 09119599 PROSTOPARON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
PROSTOPARON LIMITED REGISTERED NUMBER: 09119599 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | - |  | 1,966
Tangible assets |  |  | - |  | 38,706
|  |  | - |  | 40,672
Current assets |  |  |  |  |
Stocks |  | - |  | 4,306 |
Debtors: amounts falling due within one year | 6 | 7,000 |  | 50,827 |
Cash at bank and in hand |  | 2,647 |  | 13,148 |
|  | 9,647 |  | 68,281 |
Creditors: amounts falling due within one year | 7 | (1,553,304) |  | (1,458,207) |
Net current liabilities |  |  | (1,543,657) |  | (1,389,926)
Total assets less current liabilities |  |  | (1,543,657) |  | (1,349,254)
Net liabilities |  |  | (1,543,657) |  | (1,349,254)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | (1,543,857) |  | (1,349,454)
|  |  | (1,543,657) |  | (1,349,254)
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PROSTOPARON LIMITED REGISTERED NUMBER: 09119599 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2026.
A Thrasyvoulou
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
PROSTOPARON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Prostoparon Limited (formerly Experience Raw Limited) is a private company limited by shares and registered in England & Wales. The address of its registered office is 25 London Street, Paddington, London W2 1HH and the principal place of business is 17 Jubilee Street, Brighton BN1 1GE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company incurred a deficit in the year and as at the balance sheet date was showing net liabilities of £1,543,657 (2024: £1,349,254), largely comprised of loans from companies under the common control of the director. The director has confirmed this support will be ongoing and will not be seeking repayment of the loans until surplus funds generated from operations are available for repayment. Accordingly, the director considers that the company has adequate funds available to meet its other liabilities as they fall due. In assessing the appropriateness of the going concern basis, the director has taken into account all relevant information covering a period of at least twelve months from the date of the approval of the statutory financial statements
| 2.3 | Currency
The company's functional and presentational currency is GBP.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue comprises restaurant takings in respect of the financial year.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
PROSTOPARON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Brand costs have been amortised over three years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% per annum on the reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value after making due allowance for slow-moving items. Cost is calculated on an individual item basis.
| 2.9 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Creditors
Short term creditors are measured at the transaction price. Page 4
PROSTOPARON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 11).
4. | Intangible assets
|  | Brand costs
|  | £
| Cost |
| At 1 July 2024 | 14,750
| At 30 June 2025 | 14,750
| Amortisation |
| At 1 July 2024 | 12,784
| Charge for the year on owned assets | 1,966
| At 30 June 2025 | 14,750
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 1,966
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PROSTOPARON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 July 2024 | 98,218
| At 30 June 2025 | 98,218
| Depreciation |
| At 1 July 2024 | 59,512
| Charge for the year on owned assets | 38,706
| At 30 June 2025 | 98,218
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 38,706
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PROSTOPARON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 7,000 | 50,827
|  | 7,000 | 50,827
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 4,490
| Other taxation and social security | 1,869 | 14,222
| Other creditors | 1,547,435 | 1,435,495
| Accruals | 4,000 | 4,000
|  | 1,553,304 | 1,458,207
8. | Related party transactions
| During the year, the company paid concession fees of £95,000 (2024: £104,500) to My Bright Limited, a company with common control. At the balance sheet date the company owed £1,540,435 (2024: £1,369,020) to various companies owned and controlled by A Thrasyvoulou. All loans are interest free, unsecured and repayable on demand.
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