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REGISTERED NUMBER: SC433740 (Scotland)




















Alan Porter Associates Limited

Unaudited Financial Statements

for the Year Ended 31 March 2022






Alan Porter Associates Limited (Registered number: SC433740)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Alan Porter Associates Limited

Company Information
for the Year Ended 31 March 2022







DIRECTORS: A J Porter
H B Porter



REGISTERED OFFICE: The Lighthouse
Heugh Road
North Berwick
EH39 5PX



REGISTERED NUMBER: SC433740 (Scotland)



ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX



BANKERS: Santander
Bridle Road
Bootle
Merseyside
L30 4GB

Alan Porter Associates Limited (Registered number: SC433740)

Balance Sheet
31 March 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 1,280 1,536
Tangible assets 4 634 1,268
1,914 2,804

CURRENT ASSETS
Debtors 5 7,795 11,705
Cash at bank 37,037 38,969
44,832 50,674
CREDITORS
Amounts falling due within one year 6 6,552 7,860
NET CURRENT ASSETS 38,280 42,814
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,194

45,618

PROVISIONS FOR LIABILITIES 120 533
NET ASSETS 40,074 45,085

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 39,874 44,885
SHAREHOLDERS' FUNDS 40,074 45,085

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Alan Porter Associates Limited (Registered number: SC433740)

Balance Sheet - continued
31 March 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2022 and were signed on its behalf by:





A J Porter - Director


Alan Porter Associates Limited (Registered number: SC433740)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

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

Turnover
Turnover represents the fair value of consultancy services provided.

Revenue from consulting is recognised when the service has been provided and all obligations to the customers under the consulting agreement have been fulfilled.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings 20% Straight-line

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The accounts have been prepared on a going concern principle which assumes that the company will continue to trade in the foreseeable future. The directors' going concern assessment includes the expected impact of COVID-19 to the company for a period of at least 12 months from the date of signing of these financial statements.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recgonised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Alan Porter Associates Limited (Registered number: SC433740)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

3. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2021
and 31 March 2022 2,560
AMORTISATION
At 1 April 2021 1,024
Charge for year 256
At 31 March 2022 1,280
NET BOOK VALUE
At 31 March 2022 1,280
At 31 March 2021 1,536

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2021
and 31 March 2022 3,170
DEPRECIATION
At 1 April 2021 1,902
Charge for year 634
At 31 March 2022 2,536
NET BOOK VALUE
At 31 March 2022 634
At 31 March 2021 1,268

Alan Porter Associates Limited (Registered number: SC433740)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 4,732 1,820
Other debtors 3,063 9,885
7,795 11,705

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 101 30
Other creditors 6,451 7,830
6,552 7,860