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Company registration number: SC739399
Proactive Ground Services Limited
Unaudited filleted financial statements
31 July 2025
Proactive Ground Services Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Proactive Ground Services Limited
Directors and other information
Directors LH Nasseri
A Malley (Appointed 7 August 2024)
Company number SC739399
Registered office 7 Harrysmuir Gardens
Pumpherston
Livingston
EH53 0PJ
Accountants PMB Taxation Services
6b Hunter Street
The Village
East Kilbride
G74 4LZ
Proactive Ground Services Limited
Statement of financial position
31 July 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 243,708 325,117
_______ _______
243,708 325,117
Current assets
Stocks 76,526 4,474
Debtors 6 199,807 212,486
Cash at bank and in hand 16,409 30,954
_______ _______
292,742 247,914
Creditors: amounts falling due
within one year 7 ( 586,199) ( 502,447)
_______ _______
Net current liabilities ( 293,457) ( 254,533)
_______ _______
Total assets less current liabilities ( 49,749) 70,584
Creditors: amounts falling due
after more than one year 8 ( 67,437) ( 103,965)
_______ _______
Net liabilities ( 117,186) ( 33,381)
_______ _______
Capital and reserves
Called up share capital 100 100
Share premium account 18,000 18,000
Profit and loss account ( 135,286) ( 51,481)
_______ _______
Shareholders deficit ( 117,186) ( 33,381)
_______ _______
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 28 July 2026 , and are signed on behalf of the board by:
LH Nasseri
Director
Company registration number: SC739399
Proactive Ground Services Limited
Notes to the financial statements
Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 7 Harrysmuir Gardens, Pumpherston, Livingston, EH53 0PJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Staff costs
The average number of persons employed by the company during the year amounted to 15 (2024: 25 ).
The aggregate payroll costs incurred during the year were:
2025 2024
£ £
Wages and salaries 549,525 717,178
Other pension costs 9,175 10,611
_______ _______
558,700 727,789
_______ _______
5. Tangible assets
Plant and machinery Total
£ £
Cost
At 1 August 2024 514,164 514,164
Additions 68,535 68,535
Disposals ( 108,065) ( 108,065)
_______ _______
At 31 July 2025 474,634 474,634
_______ _______
Depreciation
At 1 August 2024 189,047 189,047
Charge for the year 79,736 79,736
Disposals ( 37,857) ( 37,857)
_______ _______
At 31 July 2025 230,926 230,926
_______ _______
Carrying amount
At 31 July 2025 243,708 243,708
_______ _______
At 31 July 2024 325,117 325,117
_______ _______
6. Debtors
2025 2024
£ £
Trade debtors 192,557 205,236
Other debtors 7,250 7,250
_______ _______
199,807 212,486
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 328,171 155,841
Corporation tax 6,205 6,205
Social security and other taxes 130,159 163,443
Other creditors 121,664 176,958
_______ _______
586,199 502,447
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 67,437 103,965
_______ _______