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Registered number: 13863959
Portfoligro Ltd
Unaudited Financial Statements
For the Period 21 January 2022 to 31 January 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13863959
31 January 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 360,339
360,339
CURRENT ASSETS
Debtors 5 43,549
Cash at bank and in hand 13,989
57,538
Creditors: Amounts Falling Due Within One Year 6 (183,157 )
NET CURRENT ASSETS (LIABILITIES) (125,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES 234,720
Creditors: Amounts Falling Due After More Than One Year 7 (257,950 )
NET LIABILITIES (23,230 )
CAPITAL AND RESERVES
Called up share capital 9 2,000
Profit and Loss Account (25,230 )
SHAREHOLDERS' FUNDS (23,230)
Page 1
Page 2
For the period ending 31 January 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 Neil Dauncey
Director
19/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Portfoligro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13863959 . The registered office is 57 Broad Way, Upper Heyford, Bicester, OX25 5AD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director's who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. 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:
Computer Equipment 25% Straight Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. 
The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification. Changes in fair value are recognised in the profit and loss account.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost or Valuation
As at 21 January 2022 356,567 1,119 357,686
Revaluation 2,933 - 2,933
As at 31 January 2023 359,500 1,119 360,619
...CONTINUED
Page 3
Page 4
Depreciation
As at 21 January 2022 - - -
Provided during the period - 280 280
As at 31 January 2023 - 280 280
Net Book Value
As at 31 January 2023 359,500 839 360,339
As at 21 January 2022 356,567 1,119 357,686
5. Debtors
31 January 2023
£
Due within one year
Trade debtors 825
Prepayments and accrued income 5,663
Other debtors 37,061
43,549
6. Creditors: Amounts Falling Due Within One Year
31 January 2023
£
Other creditors 1,136
Director's loan account 182,021
183,157
7. Creditors: Amounts Falling Due After More Than One Year
31 January 2023
£
Bank loans 256,933
Accruals and deferred income 1,017
257,950
8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 25 years.
31 January 2023
£
Bank loans and overdrafts 256,933
9. Share Capital
31 January 2023
£
Allotted, Called up and fully paid 2,000
Page 4