Registration number: 15573593

Proscaff Holdings Ltd

(Registration number: 15573593)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	363,542	386,391
Creditors: Amounts falling due within one year	4	(409,877)	(406,732)
Total assets less current liabilities		(46,335)	(20,341)
Creditors: Amounts falling due after more than one year	4	-	(3,092)
Provisions for liabilities		(78,329)	96,598
Net (liabilities)/assets		(124,664)	73,165
Capital and reserves
Called up share capital		100	100
Retained earnings		(124,764)	73,065
Shareholders' (deficit)/funds		(124,664)	73,165

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 2 November 2026 and signed on its behalf by:
 

......................................... Mr M Wellburn Director

Proscaff Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Proscaff Holdings Ltd is a private company, limited by shares, domiciled in England and Wales, company number 15573593. The registered office is at Caspian House Clay Street, Hull, HU8 8HA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and
accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Proscaff Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Office equipment	25% Reducing Balance

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Proscaff Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

3	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost
At 1 April 2025	324,115	8,254	174,085	506,454
At 31 March 2026	324,115	8,254	174,085	506,454
Depreciation
At 1 April 2025	10,001	5,060	105,002	120,063
Charge for the year	4,779	799	17,271	22,849
At 31 March 2026	14,780	5,859	122,273	142,912
Carrying amount
At 31 March 2026	309,335	2,395	51,812	363,542
At 31 March 2025	314,114	3,194	69,083	386,391

4

Creditors

		2026 £	2025 £
Due within one year
Amount due under hire purchase contracts		-	6,429
Directors loan accounts		409,877	400,303
		409,877	406,732