Silverfin false true 30/04/2024 01/05/2023 30/04/2024 Angus Stewart Martin 19/04/2022 22 January 2025 The principle of the company during the financial year was that of a dormant subsidiary company. SC729956 2024-04-30 SC729956 bus:Director1 2024-04-30 SC729956 2023-04-30 SC729956 core:ShareCapital 2024-04-30 SC729956 core:ShareCapital 2023-04-30 SC729956 2023-05-01 2024-04-30 SC729956 bus:FilletedAccounts 2023-05-01 2024-04-30 SC729956 bus:SmallEntities 2023-05-01 2024-04-30 SC729956 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC729956 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC729956 bus:Director1 2023-05-01 2024-04-30 SC729956 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Company No: SC729956 (Scotland)

ATTENBOROUGH & PORTER LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH THE REGISTRAR

ATTENBOROUGH & PORTER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024

Contents

ATTENBOROUGH & PORTER LIMITED

BALANCE SHEET

AS AT 30 APRIL 2024
ATTENBOROUGH & PORTER LIMITED

BALANCE SHEET (continued)

AS AT 30 APRIL 2024
2024 2023
£ £
Current assets
Cash at bank and in hand 1 1
1 1
Net current assets 1 1
Total assets less current liabilities 1 1
Net assets 1 1
Capital and reserves
Called-up share capital 1 1
Total shareholder's funds 1 1

Attenborough & Porter Limited (registered number: SC729956) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 30 April 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Attenborough & Porter Limited (registered number: SC729956) were approved and authorised for issue by the Director on 22 January 2025. They were signed on its behalf by:

Angus Stewart Martin
Director
ATTENBOROUGH & PORTER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024
ATTENBOROUGH & PORTER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Attenborough & Porter Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael, 227 West George Street, Glasgow, G2 2ND, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

Cash and cash equivalents

Basic financial assets including cash held at banks.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

4. Ultimate controlling party

Parent Company:

Still Drinking Limited
227 West George Street,
Glasgow,
Lanarkshire,
Scotland,
G2 2ND