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REGISTERED NUMBER: 01090152 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st March 2025

for

Alan Porter Limited

Alan Porter Limited (Registered number: 01090152)






Contents of the Financial Statements
For The Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Alan Porter Limited

Company Information
For The Year Ended 31st March 2025







DIRECTORS: Anne Lesley Porter
Simon Andrew Jonathan Porter
Mark Christopher Milson Porter
Caroline Sarah Jane Constance
Amanda Louise Gething Lewis





SECRETARY: Simon Andrew Jonathan Porter





REGISTERED OFFICE: Kings Buildings
Lydney
Gloucestershire
GL15 5HE





REGISTERED NUMBER: 01090152 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Alan Porter Limited (Registered number: 01090152)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 33 39
Investment property 5 4,317,917 4,312,917
4,317,950 4,312,956

CURRENT ASSETS
Debtors 6 83,808 100,194
Cash at bank and in hand 209,540 90,368
293,348 190,562
CREDITORS
Amounts falling due within one year 7 218,664 192,147
NET CURRENT ASSETS/(LIABILITIES) 74,684 (1,585 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,392,634

4,311,371

CREDITORS
Amounts falling due after more than one
year

8

(700,000

)

(700,000

)

PROVISIONS FOR LIABILITIES 9 (441,096 ) (441,096 )
NET ASSETS 3,251,538 3,170,275

CAPITAL AND RESERVES
Called up share capital 10 400 400
Revaluation reserve 11 1,760,697 1,760,697
Retained earnings 11 1,490,441 1,409,178
SHAREHOLDERS' FUNDS 3,251,538 3,170,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

Alan Porter Limited (Registered number: 01090152)

Balance Sheet - continued
31st March 2025


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 and authorised for issue by the Board of Directors and authorised for issue on 28th May 2025 and were signed on its behalf by:





Simon Andrew Jonathan Porter - Director


Alan Porter Limited (Registered number: 01090152)

Notes to the Financial Statements
For The Year Ended 31st March 2025

1. STATUTORY INFORMATION

Alan 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.

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.
Fixtures and fittings - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

Alan Porter Limited (Registered number: 01090152)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st April 2024
and 31st March 2025 18,008
DEPRECIATION
At 1st April 2024 17,969
Charge for year 6
At 31st March 2025 17,975
NET BOOK VALUE
At 31st March 2025 33
At 31st March 2024 39

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024 4,312,917
Additions 5,000
At 31st March 2025 4,317,917
NET BOOK VALUE
At 31st March 2025 4,317,917
At 31st March 2024 4,312,917

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 32,487 52,342
Due to Related Party 22,000 -
Prepayments & Accrued Income 29,321 47,852
83,808 100,194

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 23 27,348
Tax 33,911 -
Social security and other taxes 11,419 10,253
Accrued expenses 173,311 154,546
218,664 192,147

Alan Porter Limited (Registered number: 01090152)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Associated Company Loans 700,000 700,000

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 441,096 441,096

Deferred
tax
£   
Balance at 1st April 2024 441,096
Balance at 31st March 2025 441,096

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
400 Ordinary 1 400 400

11. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1st April 2024 1,409,178 1,760,697 3,169,875
Profit for the year 81,263 81,263
At 31st March 2025 1,490,441 1,760,697 3,251,138

12. RELATED PARTY DISCLOSURES

There were monies due by the company at the year end as follows:

Camanoe Estates Limited £700,000 (2024 £700,000)

13. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Alan Porter Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alan Porter Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Alan Porter Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alan Porter Limited and state those matters that we have agreed to state to the Board of Directors of Alan Porter Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alan Porter Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Alan Porter Limited. You consider that Alan Porter Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Alan Porter Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 28th May 2025