REGISTERED NUMBER: 09596506 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Profectus Consultancy Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

I E Wilson

Mrs F Wilson

REGISTERED OFFICE:

1 Pansy Gardens

Walton Cardiff

Tewkesbury

Gloucestershire

GL20 7FR

REGISTERED NUMBER:

09596506 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Bank of Scotland

PO Box 17235

Edinburgh

EH11 1YH

FIXED ASSETS

Tangible assets

4

1,912

1,901

CURRENT ASSETS

Debtors

5

18,321

21,197

Cash at bank

33,343

31,089

51,664

52,286

CREDITORS

Amounts falling due within one year

6

53,386

53,376

NET CURRENT LIABILITIES

(1,722

)

(1,090

)

TOTAL ASSETS LESS CURRENT LIABILITIES

190

811

RESERVES

Retained earnings

190

811

SHAREHOLDERS' FUNDS

190

811

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

Mrs F Wilson - Director

I E Wilson - Director

1.	STATUTORY INFORMATION

Profectus Consultancy 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.

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.

Plant and machinery

-

25% on cost

Computer equipment

-

25% 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 statement of financial position date.

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.

Going concern

Despite net current liabilities of £1,722 at 31/05/2026 (£1,090 - 2025), the accounts have been prepared on a going concern basis. The directors have reviewed future cash flows and consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 June 2025

3,516

3,059

6,575

Additions

-

1,003

1,003

At 31 May 2026

3,516

4,062

7,578

Depreciation

At 1 June 2025

2,460

2,214

4,674

Charge for year

435

557

992

At 31 May 2026

2,895

2,771

5,666

Net book value

At 31 May 2026

621

1,291

1,912

At 31 May 2025

1,056

845

1,901

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Trade debtors

(1

)

-

Other debtors

18,322

21,197

18,321

21,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Taxation and social security

52,018

52,971

Other creditors

1,368

405

53,386

53,376

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/5/26

31/5/25

£

£

Within one year

6,803

18,468

Between one and five years

5,102

10,894

11,905

29,362

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

31/5/26

31/5/25

£

£

I E Wilson and Mrs F Wilson

Balance outstanding at start of year

2,347

7,833

Amounts advanced

141,753

135,290

Amounts repaid

(144,100

)

(140,776

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

2,347

9.	RELATED PARTY DISCLOSURES

At 31 May 2026, the company owed the directors I Wilson and F Wilson £401 (2025 - (£2,347)). The balance owed, included within other creditors, is made of business expenses not yet reimbursed and declared dividends directly credited to the directors' loan account. The loan balance is repayable to the directors on demand.