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Registered Number: 12902198
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 September 2024

for

PORTES ELECTRICAL LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 12,544    10,401 
12,544    10,401 
Current assets      
Stocks 774    3,500 
Debtors 47,909    26,214 
Cash at bank and in hand 45,595    60,050 
94,278    89,764 
Creditors: amount falling due within one year (102,480)   (98,010)
Net current assets (8,202)   (8,246)
 
Total assets less current liabilities 4,342    2,155 
Net assets 4,342    2,155 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 4,341    2,154 
Shareholders' funds 4,342    2,155 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 May 2025 and were signed by:


-------------------------------
R Porte
Director
1
General Information
Portes Electrical Ltd is a private company, limited by shares, registered in England and Wales, registration number 12902198, registration address 92 Curlew Crescent, Bedford, Bedford, MK41 7HZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 15,707    3,840    1,030    20,577 
Additions 750    7,245      7,995 
Disposals      
At 30 September 2024 16,457    11,085    1,030    28,572 
Depreciation
At 01 October 2023 8,721    768    687    10,176 
Charge for year 3,292    2,217    343    5,852 
On disposals      
At 30 September 2024 12,013    2,985    1,030    16,028 
Net book values
Closing balance as at 30 September 2024 4,444    8,100      12,544 
Opening balance as at 01 October 2023 6,986    3,072    343    10,401 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2