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PROBERRY LTD

Registered Number
12740404
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

PROBERRY LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | SMITH, Claire Helen

Company Secretary | SMITH, Lee Paul

Registered Address | 2 Askham Row
| Doddington
| March
| PE15 0WN

Registered Number | 12740404 (England and Wales)

PROBERRY LTD
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 746,780 |  |  |  | 746,780
|  |  |  | 746,780 |  |  |  | 746,780
Current assets |  |  |  |  |  |  |  |
Debtors |  | 2,189 |  |  |  | - |  |
Cash at bank and on hand |  | 7,333 |  |  |  | 119,729 |  |
|  | 9,522 |  |  |  | 119,729 |  |
Creditors amounts falling due within one year | 4 | (6,024) |  |  |  | (6,591) |  |
Net current assets (liabilities) |  |  |  | 3,498 |  |  |  | 113,138
Total assets less current liabilities |  |  |  | 750,278 |  |  |  | 859,918
Creditors amounts falling due after one year | 5 |  |  | (711,812) |  |  |  | (831,812)
Net assets |  |  |  | 38,466 |  |  |  | 28,106
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 38,465 |  |  |  | 28,105
Shareholders' funds |  |  |  | 38,466 |  |  |  | 28,106

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 April 2026, and are signed on its behalf by:
SMITH, Claire Helen Director Registered Company No. 12740404

PROBERRY LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The company continues to adopt a going concern basis in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 746,780 |  | 746,780
| At 31 July 25 | 746,780 |  | 746,780
| Net book value
| At 31 July 25 | 746,780 |  | 746,780
| At 31 July 24 | 746,780 |  | 746,780

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 2,430 |  | 4,710
| Other creditors | 1,605 |  | 1,293
| Accrued liabilities and deferred income | 1,989 |  | 588
| Total | 6,024 |  | 6,591

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 711,812 |  | 831,812
| Total | 711,812 |  | 831,812

6. | Related party transactions
--- | ---
| Included within the Non-Current Liabilities is £711,812 (2024: £831,812) owed from Proberry Ltd to Codeberry Limited - a company controlled by the director.