REGISTERED NUMBER: 09757691 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2024 to 31 March 2026

for

PROFESSIONAL WORKING SOLUTIONS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

N Collins

REGISTERED OFFICE:

9 Craignair Avenue

Brighton

Sussex

BN1 8UG

REGISTERED NUMBER:

09757691 (England and Wales)

ACCOUNTANTS:

Adams Beeny Limited

4 Sudley Road

Bognor Regis

West Sussex

PO21 1EU

FIXED ASSETS

Tangible assets

4

-

70

CURRENT ASSETS

Debtors

5

-

3,992

Cash at bank

6,787

6,154

6,787

10,146

CREDITORS

Amounts falling due within one year

6

3,780

4,775

NET CURRENT ASSETS

3,007

5,371

TOTAL ASSETS LESS CURRENT LIABILITIES

3,007

5,441

PROVISIONS FOR LIABILITIES

7

-

13

NET ASSETS

3,007

5,428

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

3,006

5,427

SHAREHOLDERS' FUNDS

3,007

5,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

N Collins - Director

1.	STATUTORY INFORMATION

Professional Working Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover

Turnover is measured at the rate of invoices raised in connection with recruitment agency charges.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

668

Additions

524

Disposals

(1,192

)

At 31 March 2026

-

DEPRECIATION

At 1 October 2024

598

Eliminated on disposal

(598

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 30 September 2024

70

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.9.24

£

£

Trade debtors

-

3,600

Other debtors

-

392

-

3,992

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.9.24

£

£

Taxation and social security

2,305

3,099

Other creditors

1,475

1,676

3,780

4,775

7.	PROVISIONS FOR LIABILITIES

31.3.26

30.9.24

£

£

Deferred tax

Accelerated capital allowances

-

13

Deferred

tax

£

Balance at 1 October 2024

13

Accelerated capital allowance

(13

)

Balance at 31 March 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

30.9.24

value:

£

£

1

Ordinary

£ 1

1

1

9.

RESERVES

Retained

earnings

£

At 1 October 2024

5,427

Profit for the period

9,579

Dividends

(12,000

)

At 31 March 2026

3,006

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 30 September 2024:

31.3.26

30.9.24

£

£

N Collins

Balance outstanding at start of period

(500

)

1,113

Amounts advanced

18,635

18,200

Amounts repaid

(18,170

)

(19,813

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(35

)

(500

)

The loan with the director is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is N Collins.