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2024-12-31 01752037 dpl:GroupUndertakings 2024-01-01 2024-12-31 01752037 dpl:ParticipatingInterests 2024-01-01 2024-12-31 01752037 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 01752037 core:ListedExchangeTraded 2024-01-01 2024-12-31 01752037 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 01752037 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 01752037 core:NetGoodwill 2025-12-31 01752037 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 01752037 core:LandBuildings 2025-12-31 01752037 core:PlantMachinery 2025-12-31 01752037 core:Vehicles 2025-12-31 01752037 core:FurnitureFittings 2025-12-31 01752037 core:OfficeEquipment 2025-12-31 01752037 core:AfterOneYear 2025-12-31 01752037 core:WithinOneYear 2025-12-31 01752037 core:ListedExchangeTraded 2025-12-31 01752037 core:UnlistedNon-exchangeTraded 2025-12-31 01752037 core:ShareCapital 2025-12-31 01752037 core:SharePremium 2025-12-31 01752037 core:RevaluationReserve 2025-12-31 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PROTRAIN RACING PRODUCTS LIMITED

Registered Number
01752037
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

PROTRAIN RACING PRODUCTS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | CHAPMAN, Gary Martin
| CHAPMAN, Rita Beryl
| CHAPMAN, Shirley Ann
| CHAPMAN, Stephen Kenneth

Company Secretary | CHAPMAN, Rita Beryl

Registered Address | 6 Hillcrest Way
| Buckingham Industrial Estate
| Buckingham
| MK18 1HJ

Registered Number | 01752037 (England and Wales)

PROTRAIN RACING PRODUCTS LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 49,787 |  |  |  | 44,868
|  |  |  | 49,787 |  |  |  | 44,868
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 8,742 |  |  |  | 5,000 |  |
Debtors |  | 6,208 |  |  |  | 21,274 |  |
Cash at bank and on hand |  | 14,453 |  |  |  | 7,435 |  |
|  | 29,403 |  |  |  | 33,709 |  |
Creditors amounts falling due within one year | 5 | (27,630) |  |  |  | (31,381) |  |
Net current assets (liabilities) |  |  |  | 1,773 |  |  |  | 2,328
Total assets less current liabilities |  |  |  | 51,560 |  |  |  | 47,196
Creditors amounts falling due after one year | 6 |  |  | (5,839) |  |  |  | (54)
Net assets |  |  |  | 45,721 |  |  |  | 47,142
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20,000 |  |  |  | 20,000
Profit and loss account |  |  |  | 25,721 |  |  |  | 27,142
Shareholders' funds |  |  |  | 45,721 |  |  |  | 47,142

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2026, and are signed on its behalf by:
CHAPMAN, Gary Martin Director Registered Company No. 01752037

PROTRAIN RACING PRODUCTS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over their useful economic lives.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 26,525 |  | 44,994 |  | 1,782 |  | 1,989 |  | 75,290
| Additions | 268 |  | 16,995 |  | - |  | 750 |  | 18,013
| At 31 December 25 | 26,793 |  | 61,989 |  | 1,782 |  | 2,739 |  | 93,303
| Depreciation and impairment
| At 01 January 25 | 11,510 |  | 16,198 |  | 1,782 |  | 932 |  | 30,422
| Charge for year | 3,798 |  | 8,875 |  | - |  | 421 |  | 13,094
| Other adjustments | 1 |  | - |  | - |  | (1) |  | -
| At 31 December 25 | 15,309 |  | 25,073 |  | 1,782 |  | 1,352 |  | 43,516
| Net book value
| At 31 December 25 | 11,484 |  | 36,916 |  | - |  | 1,387 |  | 49,787
| At 31 December 24 | 15,015 |  | 28,796 |  | - |  | 1,057 |  | 44,868

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 8,742 |  | 5,000
| Total | 8,742 |  | 5,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 13,146 |  | 9,015
| Taxation and social security | 6,461 |  | 14,575
| Finance lease and HP contracts | 5,478 |  | 5,000
| Other creditors | - |  | 451
| Accrued liabilities and deferred income | 2,545 |  | 2,340
| Total | 27,630 |  | 31,381

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 5,839 |  | 54
| Total | 5,839 |  | 54

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 11,312 |  | 5,000