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07754249falsethe design and installation of electrical and mechanical systems for the building industry.2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-12-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2024-12-31http://www.companieshouse.gov.uk/cd:Director32025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:MotorCars2024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:MotorCars2025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 07754249






PROMETHEUS GROUP SERVICES LTD


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025
























Prepared By:
Brody Lee Kershaw Ltd
Chartered Accountants
Suite 2 1st Floor Metropolitan House
Station Road
Cheadle Hulme
Cheshire
SK8 7AZ


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
Anthony PICKUP
Catherine PICKUP
Robert SNAPE



SECRETARY
Catherine PICKUP


REGISTERED OFFICE
The Village Hall Brockhall Village
Old Langho
Blackburn
BB6 8HY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07754249



ACCOUNTANTS
Brody Lee Kershaw Ltd
Chartered Accountants
Suite 2 1st Floor Metropolitan House
Station Road
Cheadle Hulme
Cheshire
SK8 7AZ


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		105,822		146,356

CURRENT ASSETS
Stock and work in progress		65,691		369,198
Debtors	4	1,533,050		896,268
Cash at bank and in hand		1,999,844		887,884
		3,598,585		2,153,350
CREDITORS: Amounts falling due within one year	5	1,936,437		647,029
NET CURRENT ASSETS			1,662,148		1,506,321
TOTAL ASSETS LESS CURRENT LIABILITIES			1,767,970		1,652,677


PROVISIONS FOR LIABILITIES AND CHARGES	7		11,656		14,169

NET ASSETS			1,756,314		1,638,508

CAPITAL AND RESERVES

Called up share capital	8		50		50
Capital redemption reserve	9		50		50
Profit and loss account			1,756,214		1,638,408
SHAREHOLDERS' FUNDS			1,756,314		1,638,508

For the year ending 31/12/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 16/06/2026 and signed on their behalf by



.............................
Anthony PICKUP
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%
Motor Cars		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.




1f. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT.The fair value takes into account trade discounts, settlement discounts and volume rebates. Where the outcome of a contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.
The 'percentage of completion method' is used to determine the appropriate amount to be recognised in a given period. The stage of completion of a contract is measured by the proportion of costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded fom contract costs in determining the stage of completion. These costs are presented as work in progress, prepayments or other assets depending on thier nature, and provoded that it is probable that they will be recovered.




2. TANGIBLE FIXED ASSETS

	Plant and	Commercial
	Machinery	Vehicles	Equipment	Motor Cars	Total
	£	£	£	£	£
Cost
At 01/01/2025	15,954	199,005	44,288	84,120	343,367
At 31/12/2025	15,954	199,005	44,288	84,120	343,367
Depreciation
At 01/01/2025	11,123	142,158	38,472	5,258	197,011
For the year	1,208	14,212	1,455	23,659	40,534
At 31/12/2025	12,331	156,370	39,927	28,917	237,545
Net Book Amounts
At 31/12/2025	3,623	42,635	4,361	55,203	105,822
At 31/12/2024	4,831	56,847	5,816	78,862	146,356




3. STOCK	2025	2024
	£	£
comprises:

Stock and work in progress	65,691	369,198
	65,691	369,198




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	1,486,908	777,959
VAT	-	48,480
Other debtors	311	12,089
Prepayments	45,831	57,740
	1,533,050	896,268




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	47,349	8,476
VAT	109,309	-
PAYE control	65,782	74,836
Directors current account	20,000	15,000
Trade creditors	865,291	533,717
Accruals and deferred income	828,706	15,000
	1,936,437	647,029




7. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	11,656	14,169
	11,656	14,169




6. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	36	38




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	50	50




10. CONTROLLING PARTY
Mr Anthony Pickup has a 100% interest in the issued share capital of the company,




9. OTHER RESERVES	2025	2024
	£	£
Capital redemption reserve	50	50
	50	50