REGISTERED NUMBER: 10352234 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Proguard Exteriors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr M G Fitzgerald

Mrs J M Fitzgerald

REGISTERED OFFICE:

22 Station Road

Stoke Mandeville

Aylesbury

Buckinghamshire

HP22 5UL

REGISTERED NUMBER:

10352234 (England and Wales)

FIXED ASSETS

Tangible assets

4

67,682

88,672

CURRENT ASSETS

Debtors

5

50,267

228,495

Cash at bank

436,894

278,722

487,161

507,217

CREDITORS

Amounts falling due within one year

6

(132,393

)

(193,046

)

NET CURRENT ASSETS

354,768

314,171

TOTAL ASSETS LESS CURRENT LIABILITIES

422,450

402,843

CREDITORS

Amounts falling due after more than one year

7

(51,559

)

(37,716

)

PROVISIONS FOR LIABILITIES

(16,921

)

(16,848

)

NET ASSETS

353,970

348,279

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

353,870

348,179

353,970

348,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr M G Fitzgerald - Director

1.	STATUTORY INFORMATION

Proguard Exteriors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed assets

All fixed assets are initially recorded at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

181,694

Additions

60,227

Disposals

(111,265

)

At 31 August 2025

130,656

DEPRECIATION

At 1 September 2024

93,022

Charge for year

30,151

Eliminated on disposal

(60,199

)

At 31 August 2025

62,974

NET BOOK VALUE

At 31 August 2025

67,682

At 31 August 2024

88,672

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

105,394

Additions

60,019

Disposals

(56,515

)

At 31 August 2025

108,898

DEPRECIATION

At 1 September 2024

62,230

Charge for year

27,225

Eliminated on disposal

(42,387

)

At 31 August 2025

47,068

NET BOOK VALUE

At 31 August 2025

61,830

At 31 August 2024

43,164

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

27,466

193,850

Amounts owed by group undertakings

1,000

-

Other debtors

21,801

34,645

50,267

228,495

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

29,415

12,858

Trade creditors

47,127

137,593

Taxation and social security

51,769

10,444

Other creditors

4,082

32,151

132,393

193,046

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

51,559

37,716

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as restated

£

£

Hire purchase contracts

80,974

50,574

Hire purchase contracts are secured on the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

as restated

£

£

Mr M G Fitzgerald

Balance outstanding at start of year

3,791

-

Amounts advanced

23,482

182,521

Amounts repaid

(27,273

)

(178,730

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,791

The loan to the director was interest free and repayable on demand.