REGISTERED NUMBER: 12173795 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Pro Atelier Plus Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Jacky Do

REGISTERED OFFICE:

29-30 Frith Street

London

W1D 5LG

REGISTERED NUMBER:

12173795 (England and Wales)

ACCOUNTANTS:

WONG LANGE & CO.

Chartered Certified & Management Accountants

29-30 Frith Street

London

W1D 5LG

FIXED ASSETS

Tangible assets

4

16,739

16,878

CURRENT ASSETS

Stocks

50,400

44,200

Debtors

5

10

-

Cash at bank and in hand

2,204

1,678

52,614

45,878

CREDITORS

Amounts falling due within one year

6

72,679

64,265

NET CURRENT LIABILITIES

(20,065

)

(18,387

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,326

)

(1,509

)

CREDITORS

Amounts falling due after more than one year

7

2,139

3,382

NET LIABILITIES

(5,465

)

(4,891

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(5,565

)

(4,991

)

SHAREHOLDERS' FUNDS

(5,465

)

(4,891

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

Jacky Do - Director

1.	STATUTORY INFORMATION

Pro Atelier Plus 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 1 September 2024

20,416

Additions

2,567

At 31 August 2025

22,983

DEPRECIATION

At 1 September 2024

3,538

Charge for year

2,706

At 31 August 2025

6,244

NET BOOK VALUE

At 31 August 2025

16,739

At 31 August 2024

16,878

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

10

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

228

Trade creditors

38,746

36,566

Taxation and social security

(35

)

251

Other creditors

33,968

27,220

72,679

64,265

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

2,139

3,382

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bounce Back Loan

2,139

3,382

8.	GOING CONCERN

The account has been drawn up on a going concern basis and the director has confirmed that he has enough funds available to inject into the company should it be necessary to the company in order that all other creditors are paid when the liabilities fall due.

9.	RELATED PARTY DISCLOSURE

Related Party Transactions

The company has transactions with related parties in the ordinary course of business during the year.

2025 2024

Associates:

Transactions made with associates £0 £2,350

Chance Mystere Ltd

The director, Mr Jacky Do has 36% investment in Chance Mystere Ltd. Areas of opportunity for cooperation have been identified and work continues to be pursued. The professional services between related parties are made at normal market prices and outstanding balances are unsecured and interest fee.