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Company No: 14633645 (England and Wales)

# PROCTOR AND STEVENSON GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

PROCTOR AND STEVENSON GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

PROCTOR AND STEVENSON GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
PROCTOR AND STEVENSON GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 2,799,584 |  | 2,799,584
|  | 2,799,584 |  | 2,799,584
Current assets |  |  |  |
Cash at bank and in hand |  | 1,023 |  | 1,938
|  | 1,023 |  | 1,938
Creditors: amounts falling due within one year | 4 | ( 435,850) |  | ( 435,656)
Net current liabilities |  | (434,827) |  | (433,718)
Total assets less current liabilities |  | 2,364,757 |  | 2,365,866
Creditors: amounts falling due after more than one year | 5 | ( 2,360,665) |  | ( 2,362,599)
Net assets |  | 4,092 |  | 3,267
Capital and reserves |  |  |  |
Called-up share capital | 6 | 5 |  | 5
Profit and loss account |  | 4,087 |  | 3,262
Total shareholders' funds |  | 4,092 |  | 3,267

For the financial year ending 31 March 2026 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Proctor and Stevenson Group Limited (registered number: 14633645) were approved and authorised for issue by the Board of Directors on 29 July 2026. They were signed on its behalf by:

Mrs A R Billington Director |

PROCTOR AND STEVENSON GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
PROCTOR AND STEVENSON GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Proctor and Stevenson Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Printworks, 178 Easton Road, Bristol, BS5 0ES, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 5

#### 3. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 2,799,584
At 31 March 2026 | 2,799,584
Carrying value at 31 March 2026 | 2,799,584
Carrying value at 31 March 2025 | 2,799,584

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 415,500 |  | 415,500
Amounts owed to directors | 20,156 |  | 20,156
Taxation and social security | 194 |  | 0
| 435,850 |  | 435,656

#### 5. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 103,875 |  | 519,375
Amounts owed to Group undertakings | 2,256,790 |  | 1,843,224
| 2,360,665 |  | 2,362,599

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
500 Ordinary shares of £ 0.01 each | 5 |  | 5

#### 7. Related party transactions

Transactions with the entity's directors

| 2026 |  | 2025
| £ |  | £
Amounts owed to the directors | 20,156 |  | 20,156

These amounts are interest free and there is no set date for repayment.