Pro-Align Holdings Limited iXBRL

Company Registration Number: 14739098

Pro-Align Holdings Limited

Unaudited Financial Statements

for the financial year ended 30 September 2025

Pro-Align Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Philip Wylie
	Clive Seabrook (Appointed 6 June 2025)


Company Registration Number	14739098


Registered Office and Business Address	The Old Orchard
	Towcester Road
	Greens Norton
	Towcester
	NN12 8AN
	United Kingdom


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	HSBC PLC
	19 Market Square
	Buckinghamshire
	MK18 1NP


Solicitors	Caldwell & Robinson
	10-12 Artillery Street
	Derry
	BT48 6RG

Pro-Align Holdings Limited

Company Registration Number: 14739098

BALANCE SHEET

as at 30 September 2025

		2025	2024
	Notes	£	£

Fixed Assets

Investments	4	6,097,877	6,097,877
		─────────	─────────

Current Assets

Debtors	5	4,590	2,836
Cash and cash equivalents		18,076	8,757
		─────────	─────────
		22,666	11,593
		─────────	─────────
Creditors: amounts falling due within one year	6	(4,120,542)	(4,107,547)
		─────────	─────────
Net Current Liabilities		(4,097,876)	(4,095,954)
		─────────	─────────
Total Assets less Current Liabilities		2,000,001	2,001,923
		═════════	═════════

Capital and Reserves

Called up share capital	2,000,001	2,000,001
Retained earnings	-	1,922
	─────────	─────────
Shareholders' Funds	2,000,001	2,001,923
	═════════	═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 17 February 2026 and signed on its behalf by

Philip Wylie

Director

Clive Seabrook

Director

Pro-Align Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

General Information

Pro-Align Holdings Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14739098. The registered office of the company is The Old Orchard, Towcester Road, Greens Norton, Towcester, NN12 8AN, United Kingdom which is also the principal place of business of the company. The principal activity of the company is the supply of wheel service and ancillary equipment. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 0 (2024 - 0).


4.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 30 September 2025	6,097,877	6,097,877
		─────────	─────────
	Net book value
	At 30 September 2025	6,097,877	6,097,877
		═════════	═════════
	At 30 September 2024	6,097,877	6,097,877
		═════════	═════════

4.1.

Holdings in related undertakings

The company holds 20% or more of the share capital of the following companies:

Country

Nature

Details

Proportion

held by

Name

incorporation and address of Registered Office

business

investment

company

Subsidiary undertaking

Pro-Align Limited

The Old Orchard, Towcester Road Greens Norton, Towcester, NN12 8AN, England

Supply of wheel service equipment

Ordinary

100%

Pro-Align Ireland Limited

Unit 7A Plato Business Park, Damastown, Dublin 15, D15 FF99, Ireland

Supply of wheel service equipment

Ordinary

100%

The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:

Year ended

Capital and

Profit for

reserves

the year

Pro-Align Limited

30 September 2025

7,718,633

222,473

Pro-Align Ireland Limited

30 September 2025

156,468

(5,245)

═════════

In the opinion of the directors, the value to the company of the unlisted investments is not less than the book amount shown above.


5.	Debtors	2025	2024
		£	£

	Called up share capital not paid	1	1
	Prepayments and accrued income	4,589	2,835
		─────────	─────────
		4,590	2,836
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	-	116,646
	Trade creditors	11,315	6,207
	Amounts owed to group undertakings	4,106,871	3,984,694
	Directors' current accounts	2,356	-
		─────────	─────────
		4,120,542	4,107,547
		═════════	═════════

	Amounts owed to group undertakings are payable on demand. Total creditors above includes secured liabilities totalling £Nil (2024: £116,646) (Note 8).

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

Borrowings and securities

Securities

As security for certain of the group's bank loans HSBC UK Bank PLC holds a fixed charge over the freehold property known as The Old Orchard.