PORTERS BUSINESS SERVICES LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 01484872

		31 March 2025		5 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		115,166		119,361
Investments	5		55,707		86,047

			170,873		205,408
CURRENT ASSETS
Stocks	6	6,718		9,168
Debtors		1,836		25,797
Cash at bank and in hand		17,250		5,983

		25,804		40,948
Creditors: Amounts Falling Due Within One Year		(83,046 )		(79,527 )

NET CURRENT ASSETS (LIABILITIES)			(57,242 )		(38,579 )

TOTAL ASSETS LESS CURRENT LIABILITIES			113,631		166,829

NET ASSETS			113,631		166,829

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			112,631		165,829

SHAREHOLDERS' FUNDS			113,631		166,829

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PORTERS BUSINESS SERVICES LIMITED

Abridged Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:

Mr David Eckett

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PORTERS BUSINESS SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 01484872 .

The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.

Dividends paid to the Directors are reported in the notes ot the accounts.

Related party transactions are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

The Company deregistered for Value Added Tax (VAT) on 2 June 2023. Prior to this date turnover represented net invoiced fees excluding VAT. Thereafter turnover represents total invoiced fees receivable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.

Freehold	2% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

No depreciation is charged in the period of acquisition.

2.4. Stocks and Work in Progress

Work in Progress is valued at the prime cost of labour and materials plus other direct expenses.

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

2.5. Pensions

The company operates a defined pension contribution scheme.

Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Investments & Investment Income

Investments quoted on the London Stock Exchange are stated at mid-market value at the balance sheet date and unquoted investments are stated at cost.

Investment income comprises dividends and interest received on investments quoted on the London Stock Exchange, realised and unrealised investment gains and losses less investment expenses. Realised investment gains and losses are calculated as the difference between net proceeds on disposal and their purchase price.

2.7. Accounting Reference Date

The accounting reference date has been changed to 31 March 2025.

These accounts are then for the 15 month period starting on 6 January 2024 and ending on 31 March 2025.

2.8. Comparative Figures

The comparative figures used throughout these accounts are as at 5 January 2024, or are for the year ended on that date.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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PORTERS BUSINESS SERVICES LIMITED

Notes to the Abridged Financial Statements (continued)

For the Period 6 January 2024 to 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, who are employed under a contract of service during the period was:

	31 March 2025	5 January 2024
Office and administration	1	1

	1	1

4. Tangible Assets

	Total
	£
Cost
As at 6 January 2024	183,966

As at 31 March 2025	183,966

Depreciation
As at 6 January 2024	64,605
Provided during the period	4,195

As at 31 March 2025	68,800

Net Book Value
As at 31 March 2025	115,166

As at 6 January 2024	119,361

5. Investments

	Total
	£
Cost or Valuation
As at 6 January 2024	86,047
Disposals	(26,703 )
Revaluations	(3,637 )

As at 31 March 2025	55,707

Provision
As at 6 January 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	55,707

As at 6 January 2024	86,047

Investments quoted on the London Stock Exchange are stated at mid-market value at the balance sheet date. Unquoted investments are stated at cost.

6. Stocks

	31 March 2025	5 January 2024
	£	£
Work in progress	6,718	9,168

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PORTERS BUSINESS SERVICES LIMITED

Notes to the Abridged Financial Statements (continued)

For the Period 6 January 2024 to 31 March 2025

7. Share Capital

	31 March 2025	5 January 2024
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 9.00 each	900	900
1,000 Ordinary B shares of £ 0.10 each	100	100

	1,000	1,000

Issued Ordinary C Voting Shares of 900p and Ordinary D, E, F, G, H, J, K, L, M & P Non-Voting Shares of 10p as at 5 January 2024 were as follows.

Mr David Eckett owns 50 Ordinary C Voting Shares, 101 Ordinary H Non-Voting Shares and 110 J Non-Voting Shares.

Mr Daniel Smith owns 50 Ordinary C Voting Shares and 125 each of Ordinary D & G Non-Voting Shares.

Miss Vilma Gromek owns 125 Ordinary F Non-Voting Shares and 125 Ordinary E Non-Voting Shares.

Miss Karen Sproson owns 125 Ordinary K Non-Voting Shares.

Mr Alan Eckett owns 101 Ordinary L Non-Voting Shares.

Ms Jane Lloyd owns 15 Ordinary P Non-Voting Shares.

A Dabbler's Jaakpot Limited owns 24 each of Ordinary M & L Non-Voting Shares.

Miss Karen Sproson & Mr Alan Eckett are the adult children of Mr David Eckett.

Mr David Eckett & Ms Jane Lloyd are directors of A Dabbler's Jaakpot Limited.

Miss Karen Sproson and Mr Alan Eckett each own 48 £1 Ordinary Shares in A Dabbler's Jaakpot Limited, there being 99 £1 Ordinary Shares in issue.

8. Related Party Transactions

A Dabblers Jaakpot Limited

A Dabblers Jaakpot Limited has charged Porters Business Services Limited £15,600 (YE 5Jan24 £8,000) for professional fees. These fees are classified as direct costs and are included in cost of sales.

The directors are of the opinion that these fees are in accordance with market rates.

9. Ultimate Controlling Party

The Company was controlled throughout the year by Mr David Eckett & Mr Daniel Smith who each hold 50 £9 Ordinary C Voting Shares which together represent all of the issued voting share capital.

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