Company Registration No. 13738148 (England and Wales)
Proitav Trading Limited
Unaudited accounts
for the year ended 31 December 2025
Proitav Trading Limited
Unaudited accounts
Contents
Proitav Trading Limited
Company Information
for the year ended 31 December 2025
Company Number
13738148 (England and Wales)
Registered Office
First floor
16 Ingestre Place
London
London
W1F 0JJ
England
Accountants
ULM LTD
16 Ingestre Place
London
W1F 0JJ
Proitav Trading Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
2,703
3,063
Creditors: amounts falling due within one year
(6,080)
(5,392)
Net current liabilities
(3,280)
(2,227)
Net liabilities
(3,263)
(2,210)
Called up share capital
1
1
Profit and loss account
(3,264)
(2,211)
Shareholders' funds
(3,263)
(2,210)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2026 and were signed on its behalf by
Zhijun DAI
Director
Company Registration No. 13738148
Proitav Trading Limited
Notes to the Accounts
for the year ended 31 December 2025
Proitav Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 13738148. The registered office is First floor, 16 Ingestre Place, London, London, W1F 0JJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Investments
Subsidiary undertakings
Valuation at 1 January 2025
17
Valuation at 31 December 2025
17
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
ProITAV USA, Inc. is an American wholly owned subsidiary of PROITAV TRADING Limited in the UK. The American company was incorporated on 17 December 2021. Share capital amounted to $20. The subsidiary commenced trading on 28 February 2022.
The Net Assets of the subsidiary ProITAV USA, Inc. as at 31 December 2025 amounted to £36,415 ($47,908) (2024: £128,490 ($161,127)). The US subsidiary company is managed by the parent company LeapAV Technology Limited in Hong Kong."
Amounts falling due within one year
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Proitav Trading Limited
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025
2024
Other creditors
6,080
5,392
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
There were no transactions between the Company and the Director during the year under review.
PROITAV Trading Limited is a wholly owned subsidiary of LeapAV Technology Limited, a company based in Hong Kong.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).