Pro Drylining Finish Ltd

Pro Drylining Finish Ltd
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Pro Drylining Finish Ltd Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pro Drylining Finish Ltd for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pro Drylining Finish Ltd for the year ended 31 October 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 company’s 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 Pro Drylining Finish Ltd , as a body, in accordance with the terms of our engagement letter dated 31 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pro Drylining Finish Ltd and state those matters that we have agreed to state to the Board of Directors of Pro Drylining Finish 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 Pro Drylining Finish Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Pro Drylining Finish 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 Pro Drylining Finish Ltd . You consider that Pro Drylining Finish 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 Pro Drylining Finish 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 October 2025. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 31 July 2026 1

Pro Drylining Finish Ltd
Accountants' Report
For the year ended 31 October 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pro Drylining Finish Ltd for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pro Drylining Finish Ltd for the year ended 31 October 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 company’s 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 Pro Drylining Finish Ltd , as a body, in accordance with the terms of our engagement letter dated 31 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pro Drylining Finish Ltd and state those matters that we have agreed to state to the Board of Directors of Pro Drylining Finish 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 Pro Drylining Finish Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pro Drylining Finish 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 Pro Drylining Finish Ltd . You consider that Pro Drylining Finish 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 Pro Drylining Finish 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 October 2025.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
31 July 2026

1

Pro Drylining Finish Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	250	750
Tangible fixed assets	4	33,770	27,520
		34,020	28,270
Current assets
Debtors		8,288	7,900
Cash at bank and in hand		92,629	51,672
		100,917	59,572
Creditors: amount falling due within one year		(39,962)	(7,610)
Net current assets		60,955	51,962

Total assets less current liabilities		94,975	80,232
Provisions for liabilities		(6,416)	(5,229)
Net assets		88,559	75,003

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		88,558	75,002
Shareholders' funds		88,559	75,003

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 31 July 2026 and were signed by:

-------------------------------
Krzysztof Mocarski
Director

2

Pro Drylining Finish Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Pro Drylining Finish Ltd is a private company, limited by shares, registered in England and Wales, registration number 11597426, registration address 118 Hawthorn Avenue, Hull, East Riding of Yorkshire, HU3 5PY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Straight Line
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	2,500	2,500
Additions	-	-
Disposals	-	-
At 31 October 2025	2,500	2,500
Amortisation
At 01 November 2024	1,750	1,750
Charge for year	500	500
On disposals	-	-
At 31 October 2025	2,250	2,250
Net book values
At 31 October 2025	250	250
At 31 October 2024	750	750

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	9,526	27,500	379	888	38,293
Additions	6,444	8,500	-	-	14,944
Disposals	-	-	-	-	-
At 31 October 2025	15,970	36,000	379	888	53,237
Depreciation
At 01 November 2024	3,320	6,824	192	439	10,775
Charge for year	2,472	5,933	38	249	8,692
On disposals	-	-	-	-	-
At 31 October 2025	5,792	12,757	230	688	19,467
Net book values
Closing balance as at 31 October 2025	10,178	23,243	149	200	33,770
Opening balance as at 01 November 2024	6,208	20,677	186	449	27,520

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

3


Registered Number: 11597426
England and Wales
PRO DRYLINING FINISH LTD

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025