1 April 2025 false No description of principal activity Taxfiler 2024.6 04701268 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04701268 2025-03-31 04701268 2025-04-01 2026-03-31 04701268 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04701268 business:FilletedAccounts 2025-04-01 2026-03-31 04701268 2026-03-31 04701268 business:Director1 2025-04-01 2026-03-31 04701268 business:Director2 2025-04-01 2026-03-31 04701268 business:CompanySecretary1 2025-04-01 2026-03-31 04701268 business:RegisteredOffice 2025-04-01 2026-03-31 04701268 2025-03-31 04701268 core:WithinOneYear 2026-03-31 04701268 core:WithinOneYear 2025-03-31 04701268 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 04701268 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 04701268 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 04701268 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 04701268 core:PreviouslyStatedAmount 2026-03-31 04701268 core:PreviouslyStatedAmount 2025-03-31 04701268 business:SmallEntities 2025-04-01 2026-03-31 04701268 countries:EnglandWales 2025-04-01 2026-03-31 04701268 core:PlantMachinery 2025-04-01 2026-03-31 04701268 core:MotorVehicles 2025-04-01 2026-03-31 04701268 core:FurnitureFittings 2025-04-01 2026-03-31 04701268 core:PlantMachinery 2025-03-31 04701268 core:MotorVehicles 2025-03-31 04701268 core:FurnitureFittings 2025-03-31 04701268 core:PlantMachinery 2026-03-31 04701268 core:MotorVehicles 2026-03-31 04701268 core:FurnitureFittings 2026-03-31 04701268 business:OrdinaryShareClass1 2025-04-01 2026-03-31 04701268 business:OrdinaryShareClass1 2024-04-01 2025-03-31 04701268 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04701268 (England and Wales)
Pro-draught Services Limited Unaudited accounts for the year ended 31 March 2026
Pro-draught Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Pro-draught Services Limited Company Information for the year ended 31 March 2026
Directors
Mr S M Pegg Mrs D Pegg
Secretary
Mrs D Pegg
Company Number
04701268 (England and Wales)
Registered Office
261 Melbourne Road Ibstock Leicestershire LE67 6NS England
- 3 -
Pro-draught Services Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
10,032
13,355
Current assets
Debtors
5
19,579
20,014
Cash at bank and in hand
72,159
77,735
91,738
97,749
Creditors: amounts falling due within one year
6
(58,176)
(59,276)
Net current assets
33,562
38,473
Net assets
43,594
51,828
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
43,494
51,728
Shareholders' funds
43,594
51,828
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
Mr S M Pegg Director Company Registration No. 04701268
- 4 -
Pro-draught Services Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Pro-draught Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04701268. The registered office is 261 Melbourne Road, Ibstock, Leicestershire, LE67 6NS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum
Motor vehicles
25% per annum
Fixtures & fittings
20% per annum
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Pro-draught Services Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
8,523
23,099
2,054
33,676
At 31 March 2026
8,523
23,099
2,054
33,676
Depreciation
At 1 April 2025
8,489
10,106
1,726
20,321
Charge for the year
9
3,248
66
3,323
At 31 March 2026
8,498
13,354
1,792
23,644
Net book value
At 31 March 2026
25
9,745
262
10,032
At 31 March 2025
34
12,993
328
13,355
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
1,276
1,739
Trade debtors
17,548
16,237
Accrued income and prepayments
755
2,038
19,579
20,014
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
28,151
28,454
Taxes and social security
1,584
1,415
Loans from directors
27,791
28,757
Accruals
650
650
58,176
59,276
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -