REGISTERED NUMBER: SC226155 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PROCAST CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D D Innes

REGISTERED OFFICE:

4 Alness Street

Hamilton

ML3 6RU

REGISTERED NUMBER:

SC226155 (Scotland)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

-

738

CURRENT ASSETS

Debtors

5

110,120

73,752

Cash at bank and in hand

204,235

138,890

314,355

212,642

CREDITORS

Amounts falling due within one year

6

79,544

101,010

NET CURRENT ASSETS

234,811

111,632

TOTAL ASSETS LESS CURRENT LIABILITIES

234,811

112,370

PROVISIONS FOR LIABILITIES

7

-

185

NET ASSETS

234,811

112,185

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

233,811

111,185

234,811

112,185

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 6 September 2026 and were signed by:

Mr D D Innes - Director

1.	STATUTORY INFORMATION

Procast Consulting Limited 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.

Tangible fixed assets

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

Office Equipment

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Office

and

Computer

to property

Equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

21,015

5,745

13,920

51,352

92,032

DEPRECIATION

At 1 April 2025

21,015

5,316

13,824

51,139

91,294

Charge for year

-

429

96

213

738

At 31 March 2026

21,015

5,745

13,920

51,352

92,032

NET BOOK VALUE

At 31 March 2026

-

-

-

-

-

At 31 March 2025

-

429

96

213

738

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,738

29,379

Amounts owed by group undertakings

72,737

-

Other debtors

450

6,088

Work in progress

10,233

15,474

Prepayments and accrued income

5,962

22,811

110,120

73,752

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

8,973

17,538

Corporation tax

41,178

21,103

Value added tax

4,940

78

Other creditors

22,957

25,123

Accruals and deferred income

1,496

37,168

79,544

101,010

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

-

185

Deferred tax

£

Balance at 1 April 2025

185

Credit to Income Statement during year

(185

)

Balance at 31 March 2026

-

8.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £450 (2025: £3,900) due from a company under common control.

Included within other creditors is an amount of £22,924 (2025: £22,930) due to a company under common control.

These balances have no fixed date for repayment, are repayable on demand and are non-interest bearing.

9.	POST BALANCE SHEET EVENTS

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