Porter Property (UK) Ltd


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Registered number: 05107265
Porter Property (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2021
Solid Rock Accountancy Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Balance Sheet
Registered number: 05107265
2021 2020
Notes £ £ £ £
CURRENT ASSETS
Stocks 3 391,971 391,971
Debtors 4 32,092 32,092
Cash at bank and in hand 61,478 40,685
485,541 464,748
Creditors: Amounts Falling Due Within One Year 5 (21,516 ) (20,297 )
NET CURRENT ASSETS (LIABILITIES) 464,025 444,451
TOTAL ASSETS LESS CURRENT LIABILITIES 464,025 444,451
Creditors: Amounts Falling Due After More Than One Year 6 (71,934 ) (81,501 )
NET ASSETS 392,091 362,950
CAPITAL AND RESERVES
Called up share capital 7 195 195
Profit and Loss Account 391,896 362,755
SHAREHOLDERS' FUNDS 392,091 362,950
Page 1
For the year ending 30 April 2021 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 in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their 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 Conrad Porter
Director
10/08/2021
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
3. Stocks
2021 2020
£ £
Stock - materials and work in progress 391,971 391,971
391,971 391,971
Page 3
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 32,092 32,092
32,092 32,092
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 14,106 14,106
Corporation tax 6,835 5,616
Accruals and deferred income 575 575
21,516 20,297
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Mortgage Loan 71,079 80,641
Directors loan account 855 860
71,934 81,501
7. Share Capital
2021 2020
Allotted, Called up and fully paid 195 195
8. General Information
Porter Property (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05107265 . The registered office is Clarence House, 35 Clarence Street, Market Harborough, Leicestershire, LE16 7NE.
Page 4