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REGISTERED NUMBER: 13438041 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

POROROCA LIMITED

POROROCA LIMITED (REGISTERED NUMBER: 13438041)

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










Page

Balance Sheet 1

Notes to the Financial Statements 2


POROROCA LIMITED (REGISTERED NUMBER: 13438041)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 111,421 74,909
Cash at bank 42,090 98,714
153,511 173,623
CREDITORS
Amounts falling due within one year 5 102,404 122,767
NET CURRENT ASSETS 51,107 50,856
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,107

50,856

CAPITAL AND RESERVES
Called up share capital 45,000 45,000
Retained earnings 6,107 5,856
51,107 50,856

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2025 and were signed on its behalf by:





C J W Cameron-Hann - Director


POROROCA LIMITED (REGISTERED NUMBER: 13438041)

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


1. STATUTORY INFORMATION

Pororoca Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13438041

Registered office: 15 West Street
Brighton
East Sussex
BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover represents consideration received or receivable for consultancy services, measured at fair value, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when it is probable that the economic benefits associated with the transaction will flow to the company.

Financial instruments
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 other administrative expenses.

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

Current 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.

3. EMPLOYEES

The average number of employees during the year was 6 (2023 - 4 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 71,421 34,909
Called up share capital not paid 40,000 40,000
111,421 74,909

POROROCA LIMITED (REGISTERED NUMBER: 13438041)

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


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 100,392 100,979
Other creditors 2,012 21,788
102,404 122,767

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
C J W Cameron-Hann
Balance outstanding at start of year 7,579 7,723
Amounts advanced 73,470 96,104
Amounts repaid (60,001 ) (96,248 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,048 7,579

J Nicholson
Balance outstanding at start of year 27,330 (6,277 )
Amounts advanced 79,400 120,000
Amounts repaid (60,312 ) (86,393 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,418 27,330

D P D Cook
Balance outstanding at start of year (18,678 ) (2,381 )
Amounts advanced 82,947 73,015
Amounts repaid (60,312 ) (89,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,957 (18,678 )