REGISTERED NUMBER: 07662470 (England and Wales)

PROFESSIONAL TECHNICAL CONSULTING

LIMITED

TRADING AS

PROTEC SERVICES

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I M Brown

Mrs S A Brown

Miss C M J Brown

REGISTERED OFFICE:

4 Westmour Units Warwick Road

Fairfield Industrial Estate

Louth

Lincolnshire

LN11 0YB

REGISTERED NUMBER:

07662470 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe (Louth)

Chartered Certified Accountants

1 Eastgate

Louth

Lincolnshire

LN11 9NB

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

284,176

283,967

284,176

283,967

CURRENT ASSETS

Stocks

3,596

4,997

Debtors

173,602

149,007

Cash at bank and in hand

171,092

239,086

348,290

393,090

CREDITORS

Amounts falling due within one year

107,789

114,778

NET CURRENT ASSETS

240,501

278,312

TOTAL ASSETS LESS CURRENT LIABILITIES

524,677

562,279

CREDITORS

Amounts falling due after more than one year

5

(100,149

)

(115,322

)

PROVISIONS FOR LIABILITIES

(23,783

)

(28,423

)

NET ASSETS

400,745

418,534

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

400,645

418,434

400,745

418,534

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 July 2026 and were signed on its behalf by:

I M Brown - Director

Mrs S A Brown - Director

1.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012 has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

10% on cost

Long leasehold

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Where freehold property is maintained to such a standard that the residual value is not less than its cost, no depreciation is charged as it is not material.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

25,000

AMORTISATION

At 1 January 2025

and 31 December 2025

25,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

327,525

Additions

39,138

At 31 December 2025

366,663

DEPRECIATION

At 1 January 2025

43,558

Charge for year

38,929

At 31 December 2025

82,487

NET BOOK VALUE

At 31 December 2025

284,176

At 31 December 2024

283,967

Included in cost of land and buildings is freehold land of £163,543 (2024 - £163,543) which is not depreciated.. This was purchased with a secured bank loan in the year and consisted of 4 Westmour Units at Warwick Road, Fairfield Industrial Estate, Louth Lincolnshire LN11 0YB.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

61,100

DEPRECIATION

At 1 January 2025

10,225

Charge for year

12,719

At 31 December 2025

22,944

NET BOOK VALUE

At 31 December 2025

38,156

At 31 December 2024

50,875

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

34,556

42,506