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REGISTERED NUMBER: SC478676 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

A&L PORTER INVESTMENTS LTD

A&L PORTER INVESTMENTS LTD (REGISTERED NUMBER: SC478676)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A&L PORTER INVESTMENTS LTD

Company Information
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: A J Porter
Mrs L M Porter





SECRETARY: Aberdein Considine & Co





REGISTERED OFFICE: 1st Floor
Blenheim House
Fountainhall Road
Aberdeen
AB15 4DT





REGISTERED NUMBER: SC478676 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

A&L PORTER INVESTMENTS LTD (REGISTERED NUMBER: SC478676)

Balance Sheet
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Investments 4 101 100

CURRENT ASSETS
Investments 5 7,382,500 7,382,500
Cash at bank 102 102
7,382,602 7,382,602
CREDITORS
Amounts falling due within one year 6 492,625 331,104
NET CURRENT ASSETS 6,889,977 7,051,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,890,078

7,051,598

CAPITAL AND RESERVES
Called up share capital 8 200 200
Other reserves 9 382,402 382,402
Retained earnings 9 6,507,476 6,668,996
SHAREHOLDERS' FUNDS 6,890,078 7,051,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 8 May 2025 and were signed on its behalf by:




A J Porter - Director


A&L PORTER INVESTMENTS LTD (REGISTERED NUMBER: SC478676)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

A&L Porter Investments Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2023 100
Additions 1
At 31 August 2024 101
NET BOOK VALUE
At 31 August 2024 101
At 31 August 2023 100

A&L PORTER INVESTMENTS LTD (REGISTERED NUMBER: SC478676)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. CURRENT ASSET INVESTMENTS
31.8.24 31.8.23
£    £   
Own shares 7,382,500 7,382,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 492,625 331,104

7. SECURED DEBTS

6th Dec 2018 - A Floating Charge was created in favour of Bank of Scotland PLC to cover all the property or undertaking of the company.

8. CALLED UP SHARE CAPITAL

Ordinary Shares 180
B Ordinary Shares 5
C Ordinary Shares 10
D Ordinary Shares 5

9. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 September 2023 6,668,996 382,402 7,051,398
Profit for the year - -
Dividends (161,520 ) (161,520 )
At 31 August 2024 6,507,476 382,402 6,889,878