REGISTERED NUMBER: 14739240 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Pro Lining Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G B Daykin

M I Douglas

S O Tucker

REGISTERED OFFICE:

Unit 8 Overland Park

Gelderd Road

Leeds

West Yorkshire

LS27 7FE

REGISTERED NUMBER:

14739240 (England and Wales)

SENIOR STATUTORY AUDITOR:

Raza Effendi MBA FCA

AUDITORS:

KJA Kilner Johnson Ltd (Statutory Auditors)

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

740,155

325,613

CURRENT ASSETS

Stocks

436,542

306,571

Debtors

5

565,090

398,757

Cash at bank

510,440

510,818

1,512,072

1,216,146

CREDITORS

Amounts falling due within one year

6

899,285

750,440

NET CURRENT ASSETS

612,787

465,706

TOTAL ASSETS LESS CURRENT LIABILITIES

1,352,942

791,319

CREDITORS

Amounts falling due after more than one year

7

(14,997

)

(29,994

)

PROVISIONS FOR LIABILITIES

(167,199

)

(60,722

)

NET ASSETS

1,170,746

700,603

CAPITAL AND RESERVES

Called up share capital

8

1,000

1

Retained earnings

1,169,746

700,602

SHAREHOLDERS' FUNDS

1,170,746

700,603

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 Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

G B Daykin - Director

1.	STATUTORY INFORMATION

Pro Lining Solutions Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue represents the fair value of consideration receivable for goods and services provided in the normal course of business, net of trade discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of materials is recognised when control and the significant risks and rewards of ownership have passed to the customer, normally upon delivery of the goods.

Revenue from consultancy and advisory services is recognised in the accounting period in which the services are rendered, by reference to the stage of completion of the specific transaction at the reporting date where the outcome can be assessed reliably.

Amounts received in advance of goods being delivered or services being performed are recognised as deferred income.

Where contract income relates to partially completed projects, revenue is recognised to the extent that performance obligations have been satisfied at the reporting date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and Machinery - 20% straight line

Office Equipment - 25% straight line

Tangible fixed assets are initially recognised at cost when the related costs are incurred and depreciated from when they are brought into use.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

347,082

Additions

514,280

At 31 December 2025

861,362

DEPRECIATION

At 1 January 2025

21,469

Charge for year

99,738

At 31 December 2025

121,207

NET BOOK VALUE

At 31 December 2025

740,155

At 31 December 2024

325,613

Fixed assets are initially recognised at cost when the related costs are incurred and depreciated from when they are brought into use.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

86,657

DEPRECIATION

At 1 January 2025

1,444

Charge for year

17,331

At 31 December 2025

18,775

NET BOOK VALUE

At 31 December 2025

67,882

At 31 December 2024

85,213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

558,267

383,754

Other debtors

6,823

15,003

565,090

398,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

14,996

14,997

Trade creditors

236,054

465,374

Amounts owed to group undertakings

423,074

-

Taxation and social security

216,761

249,982

Other creditors

8,400

20,087

899,285

750,440

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

14,997

29,994

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

701

Share capital 1

1

701

1

249

Share capital 2

1

249

-

50

Share capital 3

1

50

-

1,000

1

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Raza Effendi MBA FCA (Senior Statutory Auditor)

for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

10.	RELATED PARTY DISCLOSURES

The company has not taken advantage of the exemption permitted by Section 33 of FRS 102 in respect of related party disclosures.

Transactions and balances with fellow subsidiaries

During the year, sales to fellow subsidiaries amounted to £333,365 and purchases amounted to £215,985. At the reporting date, the balance due to fellow subsidiaries is £228,254 (2024: £5,096). The balances are unsecured, interest free, and settled on normal commercial terms.

Transactions and balances with the parent company

During the year, the company made purchases from its parent undertaking totalling £648,106. At the reporting date, the balance due to the parent undertaking is £194,820 (2024: £129,326). The balance is unsecured, interest free and settled on normal commercial terms.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is IMS Robotics UK Limited.

The ultimate controlling party is IMS Verwaltungs GmbH.

The parent company for which group accounts are drawn up is IMS Verwaltungs GmbH of Am Bauhof 6, 01458 Ottendorf-Okrilla, Germany.