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Registered number: 06274113
Portal Business Park Management Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06274113
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 29,005 11,251
Cash at bank and in hand 29,425 132,848
58,430 144,099
Creditors: Amounts Falling Due Within One Year 5 (56,122 ) (141,791 )
NET CURRENT ASSETS (LIABILITIES) 2,308 2,308
TOTAL ASSETS LESS CURRENT LIABILITIES 2,308 2,308
NET ASSETS 2,308 2,308
Income and Expenditure Account 2,308 2,308
MEMBERS' FUNDS 2,308 2,308
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income and Expenditure Account.
On behalf of the board
N Clarke
Director
R Green
Director
C Mackay
Director
23/02/2024
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
Portal Business Park Management Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 06274113 . The registered office is Legat Owen Ltd, 5a Hospital Street, Nantwich, Cheshire, CW5 5RH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the entity.

The monetary amounts included in the accounts have been rounded to the nearest £.
2.2. Turnover
Turnover is the amount derived from ordinary activities and is comprosed of service charge income. Turnover is measured at the fair value of the consideration received or receivable and is stated net of VAT.

Revenue from service charges are recognised in the period to which the service charge received relates to.
2.3. Financial Instruments
Debtors and creditors receivable and payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 11)
11 11
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,890 9,924
Prepayments and accrued income 1,115 1,327
29,005 11,251
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 45,972 22,065
VAT 7,153 25,647
Other creditors - 93,029
Accruals and deferred income 2,997 1,050
56,122 141,791
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4