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REGISTERED NUMBER: NI024335 (Northern Ireland)











John Porter Engineering Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024






John Porter Engineering Limited (Registered number: NI024335)

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


John Porter Engineering Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: J D Porter
Mrs E Porter





SECRETARY: Mrs E Porter





REGISTERED OFFICE: 49 Aghaderg Road
Banbridge
Co. Down
BT32 4LB





REGISTERED NUMBER: NI024335 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

John Porter Engineering Limited

Report of the Accountants to the Directors of
John Porter Engineering Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


10 January 2025

John Porter Engineering Limited (Registered number: NI024335)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,125 40,133

CURRENT ASSETS
Stocks 15,000 18,696
Debtors 5 162,631 173,983
Cash at bank 56,284 98,153
233,915 290,832
CREDITORS
Amounts falling due within one year 6 112,089 165,578
NET CURRENT ASSETS 121,826 125,254
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,951

165,387

PROVISIONS FOR LIABILITIES 4,116 5,425
NET ASSETS 150,835 159,962

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 150,833 159,960
SHAREHOLDERS' FUNDS 150,835 159,962

John Porter Engineering Limited (Registered number: NI024335)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

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 10 January 2025 and were signed on its behalf by:





J D Porter - Director


John Porter Engineering Limited (Registered number: NI024335)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

John Porter Engineering Limited is a private company, limited by shares , registered in Northern Ireland. 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.

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.
Freehold property - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

John Porter Engineering Limited (Registered number: NI024335)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023
and 30 June 2024 26,502 109,260 7,505 300 143,567
DEPRECIATION
At 1 July 2023 9,541 86,329 7,504 60 103,434
Charge for year 530 6,430 - 48 7,008
At 30 June 2024 10,071 92,759 7,504 108 110,442
NET BOOK VALUE
At 30 June 2024 16,431 16,501 1 192 33,125
At 30 June 2023 16,961 22,931 1 240 40,133

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 54,108 59,820
Other debtors - 5,640
54,108 65,460

Amounts falling due after more than one year:
Trade debtors 108,523 108,523

Aggregate amounts 162,631 173,983

John Porter Engineering Limited (Registered number: NI024335)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 3,804
Trade creditors 10,586 58,464
Taxation and social security 8,646 1,076
Other creditors 92,857 102,234
112,089 165,578