Pro-Activ Management Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC641566 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Pro-Activ Management Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Carroll

Mrs E Carroll

REGISTERED OFFICE:

Unit 7 The Building Design Centre

125 Muir Street

Hamilton

ML3 6BJ

REGISTERED NUMBER:

SC641566 (Scotland)

ACCOUNTANTS:

Andersons

53 Wellhall Road

Hamilton

Lanarkshire

ML3 9BY

FIXED ASSETS

Tangible assets

4

90,906

77,594

CURRENT ASSETS

Debtors

5

171,256

258,920

Cash at bank

790,642

618,610

961,898

877,530

CREDITORS

Amounts falling due within one year

6

285,233

451,899

NET CURRENT ASSETS

676,665

425,631

TOTAL ASSETS LESS CURRENT
LIABILITIES

767,571

503,225

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

767,471

503,125

767,571

503,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 23 October 2026 and were signed on its behalf by:

C Carroll - Director

1.	STATUTORY INFORMATION

Pro-Activ Management Services 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.

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 etc

-

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 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.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2025

128,498

Additions

77,889

Disposals

(57,293

)

At 30 September 2026

149,094

DEPRECIATION

At 1 October 2025

50,904

Charge for year

37,141

Eliminated on disposal

(29,857

)

At 30 September 2026

58,188

NET BOOK VALUE

At 30 September 2026

90,906

At 30 September 2025

77,594

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

Trade debtors

153,301

241,352

Other debtors

17,955

17,568

171,256

258,920

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

Bank loans and overdrafts

-

6,000

Trade creditors

103,208

167,040

Taxation and social security

127,128

156,445

Other creditors

54,897

122,414

285,233

451,899

7.	ULTIMATE CONTROLLING PARTY

The controlling party is C Carroll.