Company registration number 06618778 (England and Wales)
PROQ BARBECUES & SMOKERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PROQ BARBECUES & SMOKERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
PROQ BARBECUES & SMOKERS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
16
Tangible assets
4
42,780
49,194
42,780
49,210
Current assets
Stocks
143,296
183,046
Debtors
5
143,635
213,902
Cash at bank and in hand
116,967
107,167
403,898
504,115
Creditors: amounts falling due within one year
6
(555,611)
(666,794)
Net current liabilities
(151,713)
(162,679)
Total assets less current liabilities
(108,933)
(113,469)
Creditors: amounts falling due after more than one year
7
(43,466)
(7,098)
Net liabilities
(152,399)
(120,567)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(152,499)
(120,667)
Total equity
(152,399)
(120,567)
PROQ BARBECUES & SMOKERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
Mr S McKend
Director
Company registration number 06618778 (England and Wales)
PROQ BARBECUES & SMOKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

ProQ Barbecues & Smokers Limited is a private company limited by shares incorporated in England and Wales. The registered office is Beacon Place, Station Approach, Victoria, Roche, St Austell, Cornwall, PL26 8LG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements the directors have thoroughly reviewed the business strategy and the company's ability to return to profitability and various options are under review. The company has the support of the major trade creditor and thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents
25% per annum on the straight line method
Trademarks
25% per annum on the straight line method
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% per annum on the reducing balance method, 10% per annum on the straight line method and 33.33% on the straight line method
Office equipment
25% per annum on the reducing balance method and 33.33% per annum on the straight line method
PROQ BARBECUES & SMOKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell after making due allowance for obsolete and slow moving stock. Cost includes the appropriate proportion of freight charges.

1.9
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include deposits held at call with banks and online trading accounts.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

PROQ BARBECUES & SMOKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
6
3
Intangible fixed assets
Patents
Trademarks
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
3,431
4,369
7,800
Amortisation and impairment
At 1 January 2025
3,431
4,353
7,784
Amortisation charged for the year
-
0
16
16
At 31 December 2025
3,431
4,369
7,800
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
16
16
4
Tangible fixed assets
Plant and machinery
Office equipment
Total
£
£
£
Cost
At 1 January 2025
119,204
11,111
130,315
Additions
1,709
-
0
1,709
At 31 December 2025
120,913
11,111
132,024
Depreciation and impairment
At 1 January 2025
71,103
10,018
81,121
Depreciation charged in the year
7,668
455
8,123
At 31 December 2025
78,771
10,473
89,244
Carrying amount
At 31 December 2025
42,142
638
42,780
At 31 December 2024
48,101
1,093
49,194

PROQ BARBECUES & SMOKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Debtors: amounts falling due within one year
2025
2024
£
£
Trade debtors
26,430
18,777
Other debtors
17,447
65,476
43,877
84,253
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
99,758
129,649
Total debtors
143,635
213,902
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
31,330
107,393
Trade creditors
473,757
479,929
Taxation and social security
27,580
37,688
Other creditors
22,944
41,784
555,611
666,794
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
43,466
7,098
8
Parent company

The parent company of ProQ Barbecues & Smokers Limited is White Stone Global Limited a nd its registered office is 9 Tregarne Terrace, St Austell, Cornwall, PL25 4 DD.

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