Registration number: 15585090

Proscaff Services Ltd

(Registration number: 15585090)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	3	288,000	324,000
Current assets
Debtors	4	190,969	147,308
Cash at bank and in hand		36,630	39,426
		227,599	186,734
Creditors: Amounts falling due within one year	5	(329,575)	(401,860)
Net current liabilities		(101,976)	(215,126)
Total assets less current liabilities		186,024	108,874
Creditors: Amounts falling due after more than one year	5	(20,967)	(55,477)
Net assets		165,057	53,397
Capital and reserves
Called up share capital		100	100
Retained earnings		164,957	53,297
Shareholders' funds		165,057	53,397

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 Services Ltd

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

1	Accounting policies

Statutory information

Proscaff Services Ltd is a private company, limited by shares, domiciled in England and Wales, company number 15585090. 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.

Tax

The tax expense for the period comprises current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Proscaff Services Ltd

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

1	Accounting policies (continued)

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 12).

Proscaff Services Ltd

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

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	360,000	360,000
At 31 March 2026	360,000	360,000
Amortisation
At 1 April 2025	36,000	36,000
Amortisation charge	36,000	36,000
At 31 March 2026	72,000	72,000
Carrying amount
At 31 March 2026	288,000	288,000
At 31 March 2025	324,000	324,000

4

Debtors

	2026 £	2025 £
Trade debtors	187,822	147,308
Prepayments	3,147	-
	190,969	147,308

Proscaff Services Ltd

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

5

Creditors

		2026 £	2025 £
Due within one year
Bank loans		29,054	13,510
Trade creditors		28,378	28,561
Taxation and social security		67,904	51,309
Accruals and deferred income		3,675	3,500
Other creditors		200,564	304,980
		329,575	401,860

Creditors: amounts falling due after more than one year

		2026 £	2025 £
Due after one year
Bank loans		20,967	55,477