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REGISTERED NUMBER: 00973697 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

A. AND R. PORTER LIMITED

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A. AND R. PORTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: S C Porter
M A Porter





SECRETARY: S C Porter





REGISTERED OFFICE: 3 Church Street
Odiham
Hook
Hampshire
RG29 1LU





REGISTERED NUMBER: 00973697 (England and Wales)





ACCOUNTANTS: Goddard & Co
Chartered Accountants
3 Church Street
Odiham, Hook
Hampshire
RG29 1LU

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,832 18,406

CURRENT ASSETS
Stocks 190,000 160,000
Debtors 5 194,245 58,843
Cash at bank 4,693 96,096
388,938 314,939
CREDITORS
Amounts falling due within one year 6 125,634 140,174
NET CURRENT ASSETS 263,304 174,765
TOTAL ASSETS LESS CURRENT
LIABILITIES

279,136

193,171

CREDITORS
Amounts falling due after more than one year 7 38,725 37,255

CAPITAL AND RESERVES
Called up share capital 201,002 201,002
Capital redemption reserve 500 500
Retained earnings 38,909 (45,586 )
SHAREHOLDERS' FUNDS 240,411 155,916
279,136 193,171

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

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

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

BALANCE SHEET - continued
30 APRIL 2024


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 23 January 2025 and were signed on its behalf by:




S C Porter - Director



M A Porter - Director


A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

A. and R. Porter Limited is a private company, limited by shares , registered in England and Wales. 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.

The company has obtained confirmation from its directors that they will provide continued financial support if required. On this basis the directors believe that it is appropriate to prepare the accounts on a going concern basis.

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.
Plant and machinery etc - 33% on reducing balance, 20% on reducing balance and 10% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

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

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 36,898
Additions 1,223
At 30 April 2024 38,121
DEPRECIATION
At 1 May 2023 18,492
Charge for year 3,797
At 30 April 2024 22,289
NET BOOK VALUE
At 30 April 2024 15,832
At 30 April 2023 18,406

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 92,873 30,012
Other debtors 101,372 28,831
194,245 58,843

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,431 5,882
Trade creditors 55,637 59,971
Taxation and social security 34,486 28,637
Other creditors 32,080 45,684
125,634 140,174

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 38,725 37,255

A. AND R. PORTER LIMITED (REGISTERED NUMBER: 00973697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,196 13,726

8. OTHER FINANCIAL COMMITMENTS

The total amount of other financial commitments is £258,750 (2023 £nil).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
S C Porter
Balance outstanding at start of year - 4,124
Amounts advanced 26,187 45,876
Amounts repaid - (50,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,187 -

M A Porter
Balance outstanding at start of year - 4,124
Amounts advanced 26,187 45,875
Amounts repaid - (49,999 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,187 -