REGISTERED NUMBER: 08922328 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PRO CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R A Lee

Mr S D Louis

Mr J F Scherer

REGISTERED OFFICE:

14 Union Walk

Hackney

London

E2 8HP

REGISTERED NUMBER:

08922328 (England and Wales)

ACCOUNTANTS:

TBW Accountancy Limited

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

FIXED ASSETS

Tangible assets

4

423,760

417,442

CURRENT ASSETS

Stocks

392,809

428,854

Debtors

5

606,533

565,130

Cash at bank and in hand

746,758

497,959

1,746,100

1,491,943

CREDITORS

Amounts falling due within one year

6

546,301

451,424

NET CURRENT ASSETS

1,199,799

1,040,519

TOTAL ASSETS LESS CURRENT LIABILITIES

1,623,559

1,457,961

PROVISIONS FOR LIABILITIES

105,940

104,361

NET ASSETS

1,517,619

1,353,600

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Share premium

861,997

861,997

Retained earnings

555,622

391,603

1,517,619

1,353,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

Mr S D Louis - Director

1.	STATUTORY INFORMATION

Pro Centre Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

Length of lease

Hire equipment

-

at varying rates on cost

Fixtures and fittings

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Hire

and

property

equipment

fittings

Totals

£

£

£

£

COST

At 1 January 2025

2,763

1,306,832

79,066

1,388,661

Additions

-

198,426

993

199,419

Disposals

-

(209,777

)

-

(209,777

)

At 31 December 2025

2,763

1,295,481

80,059

1,378,303

DEPRECIATION

At 1 January 2025

2,763

901,297

67,159

971,219

Charge for year

-

174,336

4,771

179,107

Eliminated on disposal

-

(195,783

)

-

(195,783

)

At 31 December 2025

2,763

879,850

71,930

954,543

NET BOOK VALUE

At 31 December 2025

-

415,631

8,129

423,760

At 31 December 2024

-

405,535

11,907

417,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

266,032

230,189

Amounts owed by group undertakings

285,953

284,479

Other debtors

30

-

Prepayments

54,518

50,462

606,533

565,130

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

115,506

86,998

Amounts owed to group undertakings

216,649

220,737

Tax

98,153

55,709

Social security and other taxes

12,182

5,127

VAT

71,553

57,501

Other creditors

9,886

6,552

Accrued expenses

22,372

18,800

546,301

451,424

7.	ULTIMATE CONTROLLING PARTY

The controlling parties are the directors of the company.

The parent undertaking of Pro Centre Limited is Infrasign Limited, a company registered in the United Kingdom, with registered office at 14 Union Walk, Hackney, London, E2 8HP.

The ultimate parent undertaking of Pro Centre Limited is Infrasign Photography Limited, a company registered in the United Kingdom, with registered office at 14 Union Walk, Hackney, London, E2 8HP.