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REGISTERED NUMBER: 06215711 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

J Porter & Son Limited

J Porter & Son Limited (Registered number: 06215711)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J Porter & Son Limited

Company Information
for the year ended 30 April 2025







DIRECTORS: D D Porter
D Porter





SECRETARY: D D Porter





REGISTERED OFFICE: 3 Railway Court
Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB





REGISTERED NUMBER: 06215711 (England and Wales)





ACCOUNTANTS: Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ

J Porter & Son Limited (Registered number: 06215711)

Statement of Financial Position
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 46,191 54,771

CURRENT ASSETS
Inventories 3,500 5,300
Debtors 5 80,871 82,407
Cash at bank and in hand 6,382 4,670
90,753 92,377
CREDITORS
Amounts falling due within one year 6 116,242 113,827
NET CURRENT LIABILITIES (25,489 ) (21,450 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,702

33,321

CREDITORS
Amounts falling due after more than
one year

7

(4,505

)

(14,379

)

PROVISIONS FOR LIABILITIES 8 (8,776 ) (10,406 )
NET ASSETS 7,421 8,536

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 7,121 8,236
SHAREHOLDERS' FUNDS 7,421 8,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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

J Porter & Son Limited (Registered number: 06215711)

Statement of Financial Position - continued
30 April 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 by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





D Porter - Director


J Porter & Son Limited (Registered number: 06215711)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

J Porter & Son 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.

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
Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 50% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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

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 statement of financial position date.


J Porter & Son Limited (Registered number: 06215711)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 4 ) .

J Porter & Son Limited (Registered number: 06215711)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2024 62,495 27,088 103,947 193,530
Additions 15,210 - - 15,210
Disposals (14,400 ) - - (14,400 )
At 30 April 2025 63,305 27,088 103,947 194,340
DEPRECIATION
At 1 May 2024 52,414 12,072 74,273 138,759
Charge for year 14,420 1,502 7,418 23,340
Eliminated on disposal (13,950 ) - - (13,950 )
At 30 April 2025 52,884 13,574 81,691 148,149
NET BOOK VALUE
At 30 April 2025 10,421 13,514 22,256 46,191
At 30 April 2024 10,081 15,016 29,674 54,771

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2024 43,913
Transfer to ownership (43,913 )
At 30 April 2025 -
DEPRECIATION
At 1 May 2024 25,387
Charge for year 4,631
Transfer to ownership (30,018 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 18,526

J Porter & Son Limited (Registered number: 06215711)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 77,778 79,500
Prepayments and accrued income 3,093 2,907
80,871 82,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 9,884 9,893
Hire purchase contracts - 9,718
Trade creditors 13,449 12,700
Tax 1,603 5,023
Social security and other taxes 258 557
VAT 5,021 5,613
Other creditors 165 195
Wages control 183 -
Capital on Tap 2,604 -
Directors' current accounts 80,249 67,477
Accruals and deferred income 2,826 2,651
116,242 113,827

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 4,505 9,893
Bank loans - 2-5 years - 4,486
4,505 14,379

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 8,776 10,406

Deferred
tax
£   
Balance at 1 May 2024 10,406
Provided during year (1,630 )
Balance at 30 April 2025 8,776

J Porter & Son Limited (Registered number: 06215711)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

All loans to/from directors are given interest free and are repayable on demand with no fixed terms.