PORTAL BUILDING CONTROLS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06795526

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,748		73,377

			70,748		73,377
CURRENT ASSETS
Stocks	5	62,895		43,525
Debtors		871,746		1,393,170
Cash at bank and in hand		1,222,587		459,327

		2,157,228		1,896,022
Creditors: Amounts Falling Due Within One Year		(649,676 )		(611,176 )

NET CURRENT ASSETS (LIABILITIES)			1,507,552		1,284,846

TOTAL ASSETS LESS CURRENT LIABILITIES			1,578,300		1,358,223

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,687 )		(18,344 )

NET ASSETS			1,560,613		1,339,879

CAPITAL AND RESERVES
Called up share capital	6		1,501		1,501
Profit and Loss Account			1,559,112		1,338,378

SHAREHOLDERS' FUNDS			1,560,613		1,339,879

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PORTAL BUILDING CONTROLS LIMITED

Balance Sheet (continued)

As At 31 March 2025

For the year 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.

On behalf of the board

Mr B Fitzgerald Director	Mrs J Fitzgerald Director	Mr J B Hogan Director
3rd October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PORTAL BUILDING CONTROLS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06795526 . The registered office is Portal Building Controls Ltd Unit 10 Park Place, Newdigate Road, Harefield, Middlesex, UB9 6EJ.

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

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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	33% on reducing balance
Fixtures & Fittings	33% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the profit and loss account 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2024: 30)

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PORTAL BUILDING CONTROLS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	89,988	27,739	54,060	171,787
Additions	42,885	-	10,458	53,343
Disposals	(21,011 )	(27,739 )	(44,479 )	(93,229 )

As at 31 March 2025	111,862	-	20,039	131,901

Depreciation
As at 1 April 2024	42,063	25,553	30,794	98,410
Provided during the period	29,327	-	6,041	35,368
Disposals	(18,191 )	(25,553 )	(28,881 )	(72,625 )

As at 31 March 2025	53,199	-	7,954	61,153

Net Book Value
As at 31 March 2025	58,663	-	12,085	70,748

As at 1 April 2024	47,925	2,186	23,266	73,377

5. Stocks

	2025	2024
	£	£
Stock	47,974	26,124
Work in progress	14,921	17,401

	62,895	43,525

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,501	1,501

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