REGISTERED NUMBER: SC558588 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PROCAST RESOURCES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D D Innes

REGISTERED OFFICE:

Procast

4 Alness Street

Hamilton

ML3 6RU

REGISTERED NUMBER:

SC558588 (Scotland)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

CURRENT ASSETS

Debtors

4

667,748

681,095

Cash at bank

15,707

2

683,455

681,097

CREDITORS

Amounts falling due within one year

5

670,706

672,225

NET CURRENT ASSETS

12,749

8,872

TOTAL ASSETS LESS CURRENT LIABILITIES

12,749

8,872

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,649

8,772

12,749

8,872

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr D D Innes - Director

1.	STATUTORY INFORMATION

Procast Resources Ltd. is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 128 (2025 - 176 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

655,650

673,711

Other debtors

12,098

7,384

667,748

681,095

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

8,893

6,099

Corporation tax

1,204

2,058

Social security and other taxes

202,386

170,640

Value added tax

331,804

399,149

Other creditors

121,643

90,720

Accruals and deferred income

4,776

3,559

670,706

672,225

6.	RELATED PARTY DISCLOSURES

The trade debtors of £655,649 (2025 - £673,711) are amounts due from companies under common control.

The trade creditors of £8,891(2025 -£6,097) is an amount due from a company under common control.

Included in other creditors is £21,500 (2025 - £256.15) due to company under common control.

7.	POST BALANCE SHEET EVENTS

In April 2026, the Group underwent a reorganisation and as a result of which Procast Ltd became the immediate parent company of Procast Resources Ltd.. Additionally, Procast Holdings Limited, the immediate parent company of Procast Ltd, became the ultimate parent company of the Group.