REGISTERED NUMBER: 05499036 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 MARCH 2025

FOR

PROTECH DEVELOPMENTS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M H Jarrett

REGISTERED OFFICE:

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

REGISTERED NUMBER:

05499036 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

21,332

28,440

CURRENT ASSETS

Debtors

5

594,528

612,890

Cash at bank

373,524

186,702

968,052

799,592

CREDITORS

Amounts falling due within one year

6

984,887

747,563

NET CURRENT (LIABILITIES)/ASSETS

(16,835

)

52,029

TOTAL ASSETS LESS CURRENT LIABILITIES

4,497

80,469

CREDITORS

Amounts falling due after more than one year

7

4,167

15,770

NET ASSETS

330

64,699

CAPITAL AND RESERVES

Called up and paid share capital

90

90

Capital redemption reserve

20

20

Retained earnings

220

64,589

SHAREHOLDERS' FUNDS

330

64,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 May 2026 and were signed by:

M H Jarrett - Director

1.	STATUTORY INFORMATION

Protech Developments UK Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover represents the provision of services and is recognised once they have been provided. 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current 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.

Taxation assets and liabilities are not discounted.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 March 2024

and 28 March 2025

115,037

DEPRECIATION

At 29 March 2024

86,597

Charge for year

7,108

At 28 March 2025

93,705

NET BOOK VALUE

At 28 March 2025

21,332

At 28 March 2024

28,440

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

411,721

364,764

Amounts owed by associates

-

248,126

Other debtors

182,807

-

594,528

612,890

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

355,774

373,885

Amounts owed to associates

-

140,786

Taxation and social security

159,273

171,427

Other creditors

459,840

51,465

984,887

747,563

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,167

14,167

Other creditors

-

1,603

4,167

15,770

8.	SECURED DEBTS

Lloyds Bank plc have a fixed and floating charge over the assets of the Company.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were nil (2024 - nil) and repayments during the year were £nil (2024 - £8,981). At the year end the amount owing to the company was nil (2024 - nil).

10.	RELATED PARTY DISCLOSURES

Included in debtors are amounts of £167,807 (2024 - £248,126) owed by companies under the control of the directors.

Included in creditors are amounts of £440,190 (2024 - £140,786) owing to a company under the control of the directors.

The loans are interest free and have no fixed terms of repayment.