REGISTERED NUMBER: 14117677 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Profectus Central Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Parmar

J R Parmar

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

14117677 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

3,036

-

Investment property

5

459,479

-

462,515

-

CURRENT ASSETS

Debtors

6

-

101,402

Cash at bank

1,013

13,388

1,013

114,790

CREDITORS

Amounts falling due within one year

7

(197,218

)

(138,974

)

NET CURRENT LIABILITIES

(196,205

)

(24,184

)

TOTAL ASSETS LESS CURRENT LIABILITIES

266,310

(24,184

)

CREDITORS

Amounts falling due after more than one year

8

(307,900

)

-

NET LIABILITIES

(41,590

)

(24,184

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(41,592

)

(24,186

)

(41,590

)

(24,184

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

J R Parmar - Director

1.	STATUTORY INFORMATION

Profectus Central Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Going concern

The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the directors to maintain the necessary financial support.

Transition to FRS 102 section 1A

These financial statements for the year ended 31 May 2026 are the first that are prepared in accordance with FRS Section 102 section 1A. The previous financial statements were prepared in accordance with FRS 105. The date of transition to FRS 102 Section 1A is 01 June 2024.

The transition to FRS 102 Section 1A has had no effect on the financial statements.

Turnover

Turnover comprises revenue recognised by the company in respect of rents receivable. Revenue is

recognised in the period to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

3,795

At 31 May 2026

3,795

DEPRECIATION

Charge for year

759

At 31 May 2026

759

NET BOOK VALUE

At 31 May 2026

3,036

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

459,479

At 31 May 2026

459,479

NET BOOK VALUE

At 31 May 2026

459,479

The directors consider the fair value of investment properties at the year end to be £459,479. Valuations of investment properties have been made on an open market value for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

-

101,402

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other creditors

197,218

138,974

Other creditors includes accruals and deferred income of £1,380 (2025: £840).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

307,900

-

31.5.26

31.5.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 yrs

307,900

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

£

Bank loans

307,900

-

The bank loans are secured over the investment property.