Proseptic Limited - Filleted accounts

Registered number

08474390

Proseptic Limited

Filleted Accounts

30 April 2026

Proseptic Limited
Registered number:		08474390
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		19,561			36,707

Current assets
Stocks		36,083			9,009
Debtors	4	70,542			63,427
Cash at bank and in hand		117,251			80,302
		223,876			152,738

Creditors: amounts falling due within one year	5	(234,603)			(260,023)

Net current liabilities			(10,727)			(107,285)

Total assets less current liabilities			8,834			(70,578)

Creditors: amounts falling due after more than one year	6		(6,944)			(6,944)



Net assets/(liabilities)			1,890			(77,522)

Capital and reserves
Called up share capital			200			200
Profit and loss account			1,690			(77,722)

Shareholder's funds			1,890			(77,522)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Roach
Director
Approved by the board on 30 July 2026

Proseptic Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					8		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	21,392		106,201		56,400		183,993
	Additions	-		609		-		609
	At 30 April 2026	21,392		106,810		56,400		184,602

	Depreciation
	At 1 May 2025	21,392		85,335		40,559		147,286
	Charge for the year	-		11,155		6,600		17,755
	At 30 April 2026	21,392		96,490		47,159		165,041

	Net book value
	At 30 April 2026	-		10,320		9,241		19,561
	At 30 April 2025	-		20,866		15,841		36,707


4	Debtors					2026		2025
£							£

	Trade debtors					42,756		32,896
	Other debtors					27,786		30,531
						70,542		63,427


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					-		36,000
	Trade creditors					152,793		130,377
	Taxation and social security costs					42,865		47,733
	Other creditors					38,945		45,913
						234,603		260,023


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Falling due after one year					6,944		6,944


7	Other information

	Proseptic Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2
	Dores Lane
	Braishfield
	Romsey
	SO51 0QJ