Registration number: 04022368

Procon Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Procon Limited

(Registration number: 04022368)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,071	8,649
Current assets
Debtors	5	1,035	1,069
Cash at bank and in hand		10,911	13,088
		11,946	14,157
Creditors: Amounts falling due within one year	6	(96,095)	(96,040)
Net current liabilities		(84,149)	(81,883)
Net liabilities		(80,078)	(73,234)
Capital and reserves
Called up share capital		1	1
Retained earnings		(80,079)	(73,235)
Shareholders' deficit		(80,078)	(73,234)

For the financial year ending 30 June 2025 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2025 and signed on its behalf by:
 

......................................... Mr DJ Skardon Director

Procon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Pinckneys Farm
Marten
Marlborough
Wiltshire
SN8 3SJ

2	Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

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 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.

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
Fixtures and fittings	20% straight line
Land and buildings	10% straight line

Procon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 July 2024	82,488	15,685	98,173
Disposals	-	(2,678)	(2,678)
At 30 June 2025	82,488	13,007	95,495
Depreciation
At 1 July 2024	74,354	15,170	89,524
Charge for the year	4,111	467	4,578
Eliminated on disposal	-	(2,678)	(2,678)
At 30 June 2025	78,465	12,959	91,424
Carrying amount
At 30 June 2025	4,023	48	4,071
At 30 June 2024	8,134	515	8,649

Included within the net book value of land and buildings above is £4,023 (2024 - £8,134) in respect of freehold land and buildings.
 

Procon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5

Debtors

	2025 £	2024 £
Other debtors	71	56
Prepayments	964	1,013
	1,035	1,069

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	96,095	96,040