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REGISTERED NUMBER: 04325926 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PORTABLE FACILITIES (U.K.) LIMITED

PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

PORTABLE FACILITIES (U.K.) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr R Crawford





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 04325926 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 155,833 205,283

CURRENT ASSETS
Stocks 446,789 349,735
Debtors 5 320,486 353,752
Cash at bank 351,845 256,823
1,119,120 960,310
CREDITORS
Amounts falling due within one year 6 606,254 418,430
NET CURRENT ASSETS 512,866 541,880
TOTAL ASSETS LESS CURRENT
LIABILITIES

668,699

747,163

CREDITORS
Amounts falling due after more than one
year

7

(245,212

)

(292,462

)

PROVISIONS FOR LIABILITIES (38,958 ) (51,321 )
NET ASSETS 384,529 403,380

CAPITAL AND RESERVES
Called up share capital 10,531 10,531
Retained earnings 373,998 392,849
SHAREHOLDERS' FUNDS 384,529 403,380

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)

BALANCE SHEET - continued
31 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 by the director and authorised for issue on 14 August 2025 and were signed by:





Mr R Crawford - Director


PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Portable Facilities (U.K.) 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.
Plant and machinery etc - 33% on cost, 25% on cost, 20% straight line and 20% on reducing balance

Stocks
Stocks 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 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 5 (2024 - 6 ) .

PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 367,480
DEPRECIATION
At 1 April 2024 162,197
Charge for year 49,450
At 31 March 2025 211,647
NET BOOK VALUE
At 31 March 2025 155,833
At 31 March 2024 205,283

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 26,561 79,543
Amounts recoverable on contract 218,576 -
Other debtors 75,349 274,209
320,486 353,752

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 198,877 126,755
Hire purchase contracts (see note 8) 11,899 27,910
Trade creditors 274,516 173,296
Taxation and social security 108,370 75,654
Other creditors 12,592 14,815
606,254 418,430

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 190,138 235,902
Hire purchase contracts (see note 8) 55,074 56,560
245,212 292,462

PORTABLE FACILITIES (U.K.) LIMITED (REGISTERED NUMBER: 04325926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 11,899 27,910
Between one and five years 55,074 56,560
66,973 84,470

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 75,943 84,536
Between one and five years - 75,943
75,943 160,479

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr R Crawford
Balance outstanding at start of year 167,877 49,481
Amounts advanced 96,350 123,521
Amounts repaid (242,124 ) (5,125 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,103 167,877

Interest on the overdrawn balance has been charged at 2.25% per annum.

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PORTABLE FACILITIES (U.K.) LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Portable Facilities (U.K.) Limited for the year ended 31 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 accaglobal.com/rulebook.

This report is made solely to the director of Portable Facilities (U.K.) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Portable Facilities (U.K.) Limited and state those matters that we have agreed to state to the director of Portable Facilities (U.K.) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-
search/2009/october/factsheet-163-audit-exempt-companies.html.

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

It is your duty to ensure that Portable Facilities (U.K.) 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 Portable Facilities (U.K.) Limited. You consider that Portable Facilities (U.K.) 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 Portable Facilities (U.K.) 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.






LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG


14 August 2025