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REGISTERED NUMBER: 00973697 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

A. AND R. PORTER LIMITED

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A. AND R. PORTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: S C Porter
M A Porter





SECRETARY: S C Porter





REGISTERED OFFICE: 3 Church Street
Odiham
Hook
Hampshire
RG29 1LU





REGISTERED NUMBER: 00973697 (England and Wales)





ACCOUNTANTS: Goddard & Co
Chartered Accountants
3 Church Street
Odiham, Hook
Hampshire
RG29 1LU

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,406 5,193

CURRENT ASSETS
Stocks 160,000 55,000
Debtors 5 58,843 88,305
Cash at bank 96,096 2,249
314,939 145,554
CREDITORS
Amounts falling due within one year 6 140,174 186,604
NET CURRENT ASSETS/(LIABILITIES) 174,765 (41,050 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

193,171

(35,857

)

CREDITORS
Amounts falling due after more than one year 7 37,255 41,666

CAPITAL AND RESERVES
Called up share capital 201,002 201,002
Capital redemption reserve 500 500
Retained earnings (45,586 ) (279,025 )
SHAREHOLDERS' FUNDS 155,916 (77,523 )
193,171 (35,857 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

BALANCE SHEET - continued
30 APRIL 2023


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 24 October 2023 and were signed on its behalf by:




S C Porter - Director



M A Porter - Director


A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

A. and R. Porter Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

The company has obtained confirmation from its directors that they will provide continued financial support if required. On this basis the directors believe that it is appropriate to prepare the accounts on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance, 20% on reducing balance and 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 23,041
Additions 17,650
Disposals (3,793 )
At 30 April 2023 36,898
DEPRECIATION
At 1 May 2022 17,848
Charge for year 4,334
Eliminated on disposal (3,690 )
At 30 April 2023 18,492
NET BOOK VALUE
At 30 April 2023 18,406
At 30 April 2022 5,193

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 30,012 70,188
Other debtors 28,831 18,117
58,843 88,305

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,882 5,882
Trade creditors 59,971 78,789
Taxation and social security 28,637 40,645
Other creditors 45,684 61,288
140,174 186,604

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 37,255 41,666

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 13,726 18,137

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans - 9,559

Other loans are secured by personal guarantees given by Mr S C Porter and Mr M A Porter.

9. OTHER FINANCIAL COMMITMENTS

The total amount of other financial commitments is £nil (2022 £10,210).

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
S C Porter
Balance outstanding at start of year 4,124 -
Amounts advanced 45,876 4,124
Amounts repaid (50,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 4,124

M A Porter
Balance outstanding at start of year 4,124 -
Amounts advanced 45,875 4,124
Amounts repaid (49,999 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 4,124