Portfoligro Ltd

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

Registered number: 13863959

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		431,880		396,908

			431,880		396,908
CURRENT ASSETS
Debtors	5	69,245		86,038
Cash at bank and in hand		35,629		16,386

		104,874		102,424
Creditors: Amounts Falling Due Within One Year	6	(215,485 )		(215,989 )

NET CURRENT ASSETS (LIABILITIES)			(110,611 )		(113,565 )

TOTAL ASSETS LESS CURRENT LIABILITIES			321,269		283,343

Creditors: Amounts Falling Due After More Than One Year	7		(256,933 )		(256,933 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,949 )		(4,504 )

NET ASSETS			51,387		21,906

CAPITAL AND RESERVES
Called up share capital	9		2,000		2,000
Profit and Loss Account			49,387		19,906

SHAREHOLDERS' FUNDS			51,387		21,906

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Portfoligro Ltd

Balance Sheet (continued)

As At 31 January 2025

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

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

The director acknowledges his 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.

On behalf of the board

Mr Neil Dauncey

Director

29/10/2025

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

1. General Information

Portfoligro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13863959 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director's who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.5. Investment Properties

Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

Changes in fair value are recognised in the profit and loss account.

2.6. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Portfoligro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Investment Properties	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 February 2024	396,000	465	-	1,119	397,584
Additions	-	-	491	-	491
Revaluation	35,000	-	-	-	35,000

As at 31 January 2025	431,000	465	491	1,119	433,075

Depreciation
As at 1 February 2024	-	116	-	560	676
Provided during the period	-	116	123	280	519

As at 31 January 2025	-	232	123	840	1,195

Net Book Value
As at 31 January 2025	431,000	233	368	279	431,880

As at 1 February 2024	396,000	349	-	559	396,908

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,730	882
Prepayments and accrued income	5,703	5,700
Other debtors	52,105	66,406

	59,538	72,988
Due after more than one year
Other debtors	9,707	13,050

	69,245	86,038

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	150	100
Other creditors	14,809	15,682
Accruals and deferred income	305	1,062
Director's loan account	200,221	199,145

	215,485	215,989

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	256,933	256,933

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Portfoligro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Secured Creditors

Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 25 years.

	2025		2024
	£		£
Bank loans and overdrafts	256,933		256,933

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,000	2,000

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