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Registered number: 16447592
Promin Apps Ltd
Unaudited Financial Statements
For the Period 13 May 2025 to 31 May 2026
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Promin Apps Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Promin Apps Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 16447592

| 31 May 2026
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 100 |
Cash at bank and in hand |  | 381 |
|  | 481 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,318 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (837 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (837 )
NET LIABILITIES |  |  | (837 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | (937 )
SHAREHOLDERS' FUNDS |  |  | (837)

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Valeriia Lytko Director
17 July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Promin Apps Ltd
Notes to the Financial Statements
For the Period 13 May 2025 to 31 May 2026
Notes to the Financial Statements
1. General Information
Promin Apps Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16447592 . The registered office is Piccadilly Business Centre, Unit C Aldow Enterprise Park, Manchester, England, M12 6AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
The tax expense represents the sum of the corporation tax currently payable and deferred tax. No corporation tax charge arises in the period due to a trading loss.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 2
Page 3
Promin Apps Ltd
Notes to the Financial Statements (continued)
For the Period 13 May 2025 to 31 May 2026
4. Debtors

| 31 May 2026
--- | ---
| £
Due within one year
Shareholders' current accounts | 100

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2026
--- | ---
| £
Other creditors | 77
Accruals and deferred income | 980
Amounts owed to other participating interests | 261
| 1,318

An amount of £261 is owed to the shareholder Ms Valeriia Lytko. This amount is unsecured, interest-free, and has no fixed terms of repayment.
6. Share Capital

| 31 May 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3