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Registered Number: 06763457
England and Wales

 

 

 

PRAGMA BUSINESS SOLUTIONS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025
Directors David James FLETCHER
Jill Sarah FLETCHER
Registered Number 06763457
Registered Office 227 Kempshot Lane
Basingstoke
Hampshire
RG22 5NB
Accountants SME ACCOUNTING SERVICES LIMITED
JASMINE COTTAGE
SMALLRIDGE NEWBURY
Newbury
RG20 0LH
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pragma Business Solutions Ltd for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pragma Business Solutions Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Pragma Business Solutions Ltd , as a body, in accordance with the terms of our engagement letter dated 14 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pragma Business Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Pragma Business Solutions Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pragma Business Solutions Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pragma Business Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pragma Business Solutions Ltd . You consider that Pragma Business Solutions Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pragma Business Solutions Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2025.



SME ACCOUNTING SERVICES LIMITED

JASMINE COTTAGE
SMALLRIDGE NEWBURY
Newbury
RG20 0LH
14 July 2026
2
  2025   2024
    £ £   £ £
Fixed assets   52,091      1,103 
Current assets 157,695      168,623   
Creditors: amount falling due within one year (19,486)     (11,687)  
Net current assets   138,209      156,936 
Total assets less current liabilities   190,300      158,039 
Creditors: amount falling due after more than one year   (51,949)     (1,764)
Net assets   138,351      156,275 
 

         
Capital and reserves   138,351      156,275 
 
NOTES TO THE ACCOUNTS

General Information
Pragma Business Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 06763457, registration address 227 Kempshot Lane, Basingstoke, Hampshire, RG22 5NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).


For the 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.

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.

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

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 14 July 2026 and were signed on its behalf by:


--------------------------------
David James FLETCHER
Director
3