Pro Fess Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15230855

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,148		22,318

			27,148		22,318
CURRENT ASSETS
Debtors	5	26,405		25,233
Cash at bank and in hand		6,143		6,150

		32,548		31,383
Creditors: Amounts Falling Due Within One Year	6	(48,352 )		(31,647 )

NET CURRENT ASSETS (LIABILITIES)			(15,804 )		(264 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,344		22,054

Creditors: Amounts Falling Due After More Than One Year	7		(22,937 )		(21,385 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,158 )		-

NET (LIABILITIES)/ASSETS			(16,751 )		669

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(16,752 )		668

SHAREHOLDERS' FUNDS			(16,751)		669

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Pro Fess Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kyle McClements

Director

30/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pro Fess Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15230855 . The registered office is 35c Icknield Way Farm Business Park, Tring Road, Dunstable, Bedfordshire, United Kingdom, LU6 2JX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the balance sheet date, liabilities exceed assets by £16,751. However, the financials statements have been prepared on going concern basis as the company has the continuing support from its directors and shareholders. The directors are therefore satisfied that the financial statements have been correctly prepared on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% RBM
Fixtures & Fittings	20% RBM

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Pro Fess Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Debtors

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.

2.8. Creditors

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	27,373	208	27,581
Additions	10,723	-	10,723

As at 31 October 2025	38,096	208	38,304

Depreciation
As at 1 November 2024	5,246	17	5,263
Provided during the period	5,855	38	5,893

As at 31 October 2025	11,101	55	11,156

...CONTINUED

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Pro Fess Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	26,995	153	27,148

As at 1 November 2024	22,127	191	22,318

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Trade debtors	13,292	4,090
Other debtors	13,113	21,143

	26,405	25,233

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,385	5,589
Trade creditors	3,463	17,815
Bank loans and overdrafts	4,733	4,562
Other creditors	18,793	1,949
Taxation and social security	12,978	1,732

	48,352	31,647

7. Creditors: Amounts Falling Due After More Than One Year

	31 October 2025	31 October 2024
	£	£
Net obligations under finance lease and hire purchase contracts	22,937	21,385

8. Obligations Under Finance Leases and Hire Purchase

	31 October 2025	31 October 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,385	5,589
Later than one year and not later than five years	22,937	21,385

	31,322	26,974

	31,322	26,974

9. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	1	1

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