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2022-02-28 08554546 dpl-frs:Item12 2021-03-01 2022-02-28 08554546 dpl-frs:Item12 2021-02-28 08554546 dpl-frs:Item12 2022-02-28 08554546 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 08554546 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 08554546 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 08554546 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 08554546 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 08554546 1 2021-03-01 2022-02-28 08554546 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 08554546
Porter Fire Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Cairns Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08554546
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 256,015 242,692
256,015 242,692
CURRENT ASSETS
Debtors 5 106,027 62,814
Cash at bank and in hand 71,767 31,417
177,794 94,231
Creditors: Amounts Falling Due Within One Year 6 (80,079 ) (49,176 )
NET CURRENT ASSETS (LIABILITIES) 97,715 45,055
TOTAL ASSETS LESS CURRENT LIABILITIES 353,730 287,747
Creditors: Amounts Falling Due After More Than One Year 7 (173,924 ) (170,046 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,125 ) (4,694 )
NET ASSETS 173,681 113,007
CAPITAL AND RESERVES
Called up share capital 9 15 15
Profit and Loss Account 173,666 112,992
SHAREHOLDERS' FUNDS 173,681 113,007
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jamie Burgan
Director
19/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Porter Fire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08554546 . The registered office is 12 Hutcliffe Wood Road, Sheffield, S8 0EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 217,986 59,050 3,463 280,499
Additions 5,790 25,447 147 31,384
Disposals - (30,825 ) - (30,825 )
As at 28 February 2023 223,776 53,672 3,610 281,058
Depreciation
As at 1 March 2022 - 35,014 2,793 37,807
Provided during the period - 12,371 204 12,575
Disposals - (25,339 ) - (25,339 )
As at 28 February 2023 - 22,046 2,997 25,043
Net Book Value
As at 28 February 2023 223,776 31,626 613 256,015
As at 1 March 2022 217,986 24,036 670 242,692
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 104,661 50,681
Other debtors 1,366 2,427
Director's loan account - 9,706
106,027 62,814
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 8,111 3,421
Bank loans and overdrafts 20,352 17,916
Corporation tax 27,630 14,386
VAT 15,234 11,331
Other creditors 4,147 2,122
Director's loan account 4,605 -
80,079 49,176
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 17,614 2,354
Bank loans 156,310 167,692
173,924 170,046
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,111 3,421
Later than one year and not later than five years 17,614 2,354
25,725 5,775
25,725 5,775
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 15 15
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Jamie Burgan 9,706 - 9,706 - -
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his beneficial ownership of 100% of the issued ordinary share capital in the company.
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