2021-11-012022-10-312022-10-31false11027554Porter and Gunn Associates Ltd2023-10-1870100iso4217:GBPxbrli:pure110275542021-11-01110275542022-10-31110275542021-11-012022-10-31110275542020-11-01110275542021-10-31110275542020-11-012021-10-3111027554bus:SmallEntities2021-11-012022-10-3111027554bus:AuditExempt-NoAccountantsReport2021-11-012022-10-3111027554bus:FullAccounts2021-11-012022-10-3111027554bus:PrivateLimitedCompanyLtd2021-11-012022-10-3111027554core:WithinOneYear2022-10-3111027554core:AfterOneYear2022-10-3111027554core:WithinOneYear2021-10-3111027554core:AfterOneYear2021-10-3111027554core:ShareCapital2022-10-3111027554core:SharePremium2022-10-3111027554core:RevaluationReserve2022-10-3111027554core:OtherReservesSubtotal2022-10-3111027554core:RetainedEarningsAccumulatedLosses2022-10-3111027554core:ShareCapital2021-10-3111027554core:SharePremium2021-10-3111027554core:RevaluationReserve2021-10-3111027554core:OtherReservesSubtotal2021-10-3111027554core:RetainedEarningsAccumulatedLosses2021-10-3111027554core:LandBuildings2022-10-3111027554core:PlantMachinery2022-10-3111027554core:Vehicles2022-10-3111027554core:FurnitureFittings2022-10-3111027554core:OfficeEquipment2022-10-3111027554core:NetGoodwill2022-10-3111027554core:IntangibleAssetsOtherThanGoodwill2022-10-3111027554core:ListedExchangeTraded2022-10-3111027554core:UnlistedNon-exchangeTraded2022-10-3111027554core:LandBuildings2021-10-3111027554core:PlantMachinery2021-10-3111027554core:Vehicles2021-10-3111027554core:FurnitureFittings2021-10-3111027554core:OfficeEquipment2021-10-3111027554core:NetGoodwill2021-10-3111027554core:IntangibleAssetsOtherThanGoodwill2021-10-3111027554core:ListedExchangeTraded2021-10-3111027554core:UnlistedNon-exchangeTraded2021-10-3111027554core:LandBuildings2021-11-012022-10-3111027554core:PlantMachinery2021-11-012022-10-3111027554core:Vehicles2021-11-012022-10-3111027554core:FurnitureFittings2021-11-012022-10-3111027554core:OfficeEquipment2021-11-012022-10-3111027554core:NetGoodwill2021-11-012022-10-3111027554core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3111027554core:ListedExchangeTraded2021-11-012022-10-3111027554core:UnlistedNon-exchangeTraded2021-11-012022-10-3111027554core:MoreThanFiveYears2021-11-012022-10-3111027554core:Non-currentFinancialInstruments2022-10-3111027554core:Non-currentFinancialInstruments2021-10-3111027554dpl:CostSales2021-11-012022-10-3111027554dpl:DistributionCosts2021-11-012022-10-3111027554dpl:AdministrativeExpenses2021-11-012022-10-3111027554core:LandBuildings2021-11-012022-10-3111027554core:PlantMachinery2021-11-012022-10-3111027554core:Vehicles2021-11-012022-10-3111027554core:FurnitureFittings2021-11-012022-10-3111027554core:OfficeEquipment2021-11-012022-10-3111027554core:NetGoodwill2021-11-012022-10-3111027554core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3111027554dpl:GroupUndertakings2021-11-012022-10-3111027554dpl:ParticipatingInterests2021-11-012022-10-3111027554dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3111027554core:ListedExchangeTraded2021-11-012022-10-3111027554dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3111027554core:UnlistedNon-exchangeTraded2021-11-012022-10-3111027554dpl:CostSales2020-11-012021-10-3111027554dpl:DistributionCosts2020-11-012021-10-3111027554dpl:AdministrativeExpenses2020-11-012021-10-3111027554core:LandBuildings2020-11-012021-10-3111027554core:PlantMachinery2020-11-012021-10-3111027554core:Vehicles2020-11-012021-10-3111027554core:FurnitureFittings2020-11-012021-10-3111027554core:OfficeEquipment2020-11-012021-10-3111027554core:NetGoodwill2020-11-012021-10-3111027554core:IntangibleAssetsOtherThanGoodwill2020-11-012021-10-3111027554dpl:GroupUndertakings2020-11-012021-10-3111027554dpl:ParticipatingInterests2020-11-012021-10-3111027554dpl:GroupUndertakingscore:ListedExchangeTraded2020-11-012021-10-3111027554core:ListedExchangeTraded2020-11-012021-10-3111027554dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-11-012021-10-3111027554core:UnlistedNon-exchangeTraded2020-11-012021-10-3111027554core:NetGoodwill2022-10-3111027554core:IntangibleAssetsOtherThanGoodwill2022-10-3111027554core:LandBuildings2022-10-3111027554core:PlantMachinery2022-10-3111027554core:Vehicles2022-10-3111027554core:FurnitureFittings2022-10-3111027554core:OfficeEquipment2022-10-3111027554core:AfterOneYear2022-10-3111027554core:WithinOneYear2022-10-3111027554core:ListedExchangeTraded2022-10-3111027554core:UnlistedNon-exchangeTraded2022-10-3111027554core:ShareCapital2022-10-3111027554core:SharePremium2022-10-3111027554core:RevaluationReserve2022-10-3111027554core:OtherReservesSubtotal2022-10-3111027554core:RetainedEarningsAccumulatedLosses2022-10-3111027554core:NetGoodwill2021-10-3111027554core:IntangibleAssetsOtherThanGoodwill2021-10-3111027554core:LandBuildings2021-10-3111027554core:PlantMachinery2021-10-3111027554core:Vehicles2021-10-3111027554core:FurnitureFittings2021-10-3111027554core:OfficeEquipment2021-10-3111027554core:AfterOneYear2021-10-3111027554core:WithinOneYear2021-10-3111027554core:ListedExc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Porter and Gunn Associates Ltd

Registered Number
11027554
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2022

Porter and Gunn Associates Ltd
Company Information
for the year from 1 November 2021 to 31 October 2022

Directors

Marner, Kevin Dickinson
Stephenson, Paul

Registered Address

C/O Seftons
135 - 143 Union Street
Oldham
OL1 1TE

Registered Number

11027554 (England and Wales)
Porter and Gunn Associates Ltd
Balance Sheet as at
31 October 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets511,37812,308
11,37812,308
Current assets
Debtors79,95968,163
Cash at bank and on hand1,29617,094
81,25585,257
Creditors amounts falling due within one year6(25,632)(13,013)
Net current assets (liabilities)55,62372,244
Total assets less current liabilities67,00184,552
Creditors amounts falling due after one year7(66,665)(84,228)
Net assets336324
Capital and reserves
Called up share capital100100
Profit and loss account236224
Shareholders' funds336324
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2023, and are signed on its behalf by:
Stephenson, Paul
Director
Registered Company No. 11027554
Porter and Gunn Associates Ltd
Notes to the Financial Statements
for the year ended 31 October 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4.Employee information

20222021
Average number of employees during the year11
5.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 01 November 2116,67816,678
Additions1,0041,004
At 31 October 2217,68217,682
Depreciation and impairment
At 01 November 214,3704,370
Charge for year1,9341,934
At 31 October 226,3046,304
Net book value
At 31 October 2211,37811,378
At 31 October 2112,30812,308
6.Creditors within one year

2022

2021

££
Trade creditors / trade payables1,590-
Taxation and social security20,85211,361
Other creditors1,441-
Accrued liabilities and deferred income1,7491,652
Total25,63213,013
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts66,66584,228
Total66,66584,228