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Registered Number: SC762889
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 March 2025

for

PORTLAND HOTEL TRADING LTD

PORTLAND HOTEL TRADING LTD
Contents Page
For the year ended 31 March 2025
Director Jeffrey Harling
Registered Number SC762889
Registered Office QUADRA BRAS
A9 LYBSTER
KW3 6BS
Accountants Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
1
Director's report and financial statements
The director presents his/her/their report and accounts for the year ended 31 March 2025.
Director
The director who served the company throughout the year was as follows:
Jeffrey Harling

On behalf of the board.


----------------------------------
Jeffrey Harling
Director

Date approved: 03 November 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of PORTLAND HOTEL TRADING LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PORTLAND HOTEL TRADING LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PORTLAND HOTEL TRADING LTD, as a body, in accordance with the terms of our engagement letter dated 03 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of PORTLAND HOTEL TRADING LTD and state those matters that we have agreed to state to the Board of Directors of PORTLAND HOTEL TRADING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PORTLAND HOTEL TRADING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PORTLAND HOTEL TRADING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PORTLAND HOTEL TRADING LTD. You consider that PORTLAND HOTEL TRADING LTD 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 accounts of PORTLAND HOTEL TRADING LTD. 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 accounts
31 March 2025.



....................................................
Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
03 November 2025
3
  2025   2024
    £ £   £ £
Fixed assets   16,937      3,857 
Current assets 6,199      -   
Creditors: amount falling due within one year (10,822)     (61,933)  
Net current assets   (4,623)     (61,933)
Total assets less current liabilities   12,314      (58,076)
Net assets   12,314      (58,076)
 

         
Capital and reserves   12,314      (58,076)
 
NOTES TO THE ACCOUNTS

General Information
PORTLAND HOTEL TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number SC762889, registration address QUADRA BRAS, A9 LYBSTER, KW3 6BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 April 2024 5,143    -    5,143 
Additions -    17,822    17,822 
Disposals -    -    - 
At 31 March 2025 5,143    17,822    22,965 
Depreciation
At 01 April 2024 1,286    -    1,286 
Charge for year 286    4,456    4,742 
On disposals -    -    - 
At 31 March 2025 1,572    4,456    6,028 
Net book values
Closing balance as at 31 March 2025 3,571    13,366    16,937 
Opening balance as at 01 April 2024 3,857    -    3,857 


3.

Average number of employees

Average number of employees during the year was 15 (2024 : 9).


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

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 03 November 2025 and were signed by:


--------------------------------
Jeffrey Harling
Director
4