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Registered number: 05935782
Pro-Servicing Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
SRL ACCOUNTING LIMITED
FMAAT
Unit 7a Waterside Business Park Waterside
Chesham
Buckinghamshire
HP5 1PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05935782
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,254 112,574
Investments 5 - 32,650
121,254 145,224
CURRENT ASSETS
Stocks 6 45,000 45,000
Debtors 7 657,568 956,188
Cash at bank and in hand 134 -
702,702 1,001,188
Creditors: Amounts Falling Due Within One Year 8 (477,351 ) (659,356 )
NET CURRENT ASSETS (LIABILITIES) 225,351 341,832
TOTAL ASSETS LESS CURRENT LIABILITIES 346,605 487,056
Creditors: Amounts Falling Due After More Than One Year 9 (8,019 ) (56,393 )
NET ASSETS 338,586 430,663
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account 338,386 430,463
SHAREHOLDERS' FUNDS 338,586 430,663
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
17 February 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro-Servicing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05935782 . The registered office is Unit 7a Waterside Business Park, Waterside, Chesham, Buckinghamshire, HP5 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% Straight line
Computer Equipment 33% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 30)
30 30
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 21,705 266,429 288,134
Additions 4,687 56,146 60,833
Disposals - 47,123 47,123
As at 31 August 2025 26,392 369,698 396,090
Depreciation
As at 1 September 2024 16,433 159,127 175,560
Provided during the period 2,078 37,791 39,869
Disposals - 59,407 59,407
As at 31 August 2025 18,511 256,325 274,836
Net Book Value
As at 31 August 2025 7,881 113,373 121,254
As at 1 September 2024 5,272 107,302 112,574
5. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 32,650
Disposals (32,650 )
As at 31 August 2025 -
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 32,650
6. Stocks
2025 2024
£ £
Materials 45,000 45,000
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 326,187 538,476
Prepayments and accrued income 32,306 39,484
Other debtors 1,294 2,301
Other debtors (2) 16,589 -
Amounts owed by subsidiaries 281,192 375,927
657,568 956,188
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,382 24,928
Trade creditors 199,407 286,280
Bank loans and overdrafts 9,129 16,748
Corporation tax 101,219 132,636
Other taxes and social security 48,514 23,092
VAT 72,667 112,387
Other creditors 2,410 -
Credit Card 3,261 -
Accruals and deferred income 2,285 63,285
Directors' loan accounts 10,077 -
477,351 659,356
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,019 47,227
Bank loans - 9,166
8,019 56,393
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,382 24,928
Later than one year and not later than five years 8,019 47,227
36,401 72,155
36,401 72,155
Page 5
Page 6
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 368,321 442,409
Page 6