Company Registration No. 13998411 (England and Wales)
PROCOELUM LTD
Unaudited accounts
for the year ended 31 March 2026
PROCOELUM LTD
Unaudited accounts
Contents
PROCOELUM LTD
Company Information
for the year ended 31 March 2026
Directors
ALEXANDR GHIDIRIM
ZOFIA SHARMAN
Company Number
13998411 (England and Wales)
Registered Office
50 International House
Essex Street
London
WC2 3JF
ENGLAND
Accountants
Bucks Tax And Payroll Services Limited
217 Dundrum Road
Newcastle
Down
BT33 0LW
PROCOELUM LTD
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
70,358
96,350
Creditors: amounts falling due within one year
(72,193)
(90,484)
Net current (liabilities)/assets
(346)
19,315
Called up share capital
100
100
Profit and loss account
151
20,182
Shareholders' funds
251
20,282
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
ZOFIA SHARMAN
Director
Company Registration No. 13998411
PROCOELUM LTD
Notes to the Accounts
for the year ended 31 March 2026
PROCOELUM LTD is a private company, limited by shares, registered in England and Wales, registration number 13998411. The registered office is 50 International House, Essex Street, London, WC2 3JF, ENGLAND.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% of cost per annum
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Tangible fixed assets
Fixtures & fittings
PROCOELUM LTD
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
1,489
13,249
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
7,763
4,437
Taxes and social security
6,335
4,648
Loans from directors
21,421
23,258
Deferred income
35,156
44,955
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
At 31st March 2026, the directors are owed £21,421 by the company (2025 - £23,258). This is an interest-bearing loan repayable on demand. During the year interest of £465 was charged to the company.
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Average number of employees
During the year the average number of employees was 2 (2025: 2).