Registration number: 12795329

Profidrum BV Limited

(Registration number: 12795329)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	117,940	141,410
Tangible assets	4	24,023	32,154
		141,963	173,564
Current assets
Stocks		100,000	75,000
Debtors	5	14,412	9,465
Cash at bank and in hand		6,122	37,211
		120,534	121,676
Creditors: Amounts falling due within one year	6	(226,459)	(254,045)
Net current liabilities		(105,925)	(132,369)
Total assets less current liabilities		36,038	41,195
Provisions for liabilities		(6,006)	(8,038)
Net assets		30,032	33,157
Capital and reserves
Called up share capital		100	100
Retained earnings		29,932	33,057
Shareholders' funds		30,032	33,157

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Profidrum BV Limited

(Registration number: 12795329)

Balance Sheet as at 31 December 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 15 July 2026 and signed on its behalf by:
 

.........................................

Mr D Gray

Director

Profidrum BV Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Statutory information

Profidrum BV Limited is a private company, limited by shares, domiciled in England and Wales, company number 12795329. The registered office is at Burnwood House, Great North Road, Rockley, Retford, DN22 0QW.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Profidrum BV Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% Reducing Balance
Office Equipment	33% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line
Product development costs	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Profidrum BV Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the period of the lease.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 4).

Profidrum BV Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Intangible assets

	Goodwill  £	Product development costs  £	Total £
Cost
At 1 January 2025	228,745	5,950	234,695
At 31 December 2025	228,745	5,950	234,695
Amortisation
At 1 January 2025	91,500	1,785	93,285
Amortisation charge	22,875	595	23,470
At 31 December 2025	114,375	2,380	116,755
Carrying amount
At 31 December 2025	114,370	3,570	117,940
At 31 December 2024	137,245	4,165	141,410

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost
At 1 January 2025	61,382	3,519	64,901
At 31 December 2025	61,382	3,519	64,901
Depreciation
At 1 January 2025	30,382	2,365	32,747
Charge for the year	7,750	381	8,131
At 31 December 2025	38,132	2,746	40,878
Carrying amount
At 31 December 2025	23,250	773	24,023
At 31 December 2024	31,000	1,154	32,154

Profidrum BV Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5

Debtors

	2025 £	2024 £
Trade debtors	384	-
Other debtors	14,028	9,465
	14,412	9,465

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	22,840	51,193
Amounts owed to group undertakings and undertakings in which the company has a participating interest	187,720	187,720
Taxation and social security	7,833	7,150
Accruals and deferred income	1,810	1,725
Other creditors	4,660	4,661
Director current account	1,596	1,596
	226,459	254,045