REGISTERED NUMBER: 14355346 (England and Wales)

PRO SOUTH EAST LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr N J Harrold

Mrs C Saunders

REGISTERED OFFICE:

Prokil Place Haremere Hill

Etchingham Road

Etchingham

East Sussex

TN19 7AP

REGISTERED NUMBER:

14355346 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Intangible assets

4

7,200

8,100

Tangible assets

5

17,378

23,119

24,578

31,219

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

26,979

2,675

Cash at bank

96,231

30,107

126,210

35,782

CREDITORS

Amounts falling due within one year

7

79,741

49,029

NET CURRENT ASSETS/(LIABILITIES)

46,469

(13,247

)

TOTAL ASSETS LESS CURRENT LIABILITIES

71,047

17,972

PROVISIONS FOR LIABILITIES

4,344

5,780

NET ASSETS

66,703

12,192

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

66,603

12,092

SHAREHOLDERS' FUNDS

66,703

12,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr N J Harrold - Director

1.	STATUTORY INFORMATION

Pro South East 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.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

-

20% on reducing balance

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.

HIRE PURCHASE AND LEASING COMMITMENTS

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 February 2025

and 31 January 2026

9,000

AMORTISATION

At 1 February 2025

900

Amortisation for year

900

At 31 January 2026

1,800

NET BOOK VALUE

At 31 January 2026

7,200

At 31 January 2025

8,100

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

1,559

29,433

30,992

DEPRECIATION

At 1 February 2025

515

7,358

7,873

Charge for year

222

5,519

5,741

At 31 January 2026

737

12,877

13,614

NET BOOK VALUE

At 31 January 2026

822

16,556

17,378

At 31 January 2025

1,044

22,075

23,119

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

23,590

1,491

Other debtors

3,389

1,184

26,979

2,675

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

421

420

Taxation and social security

76,481

45,719

Other creditors

2,839

2,890

79,741

49,029

Included within other creditors is a balance owed from Serenity Construction Limited, a company under common control.

During the year a management charge of £22,500 was accrued for that will be charged from Serenity Construction Limited.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100