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COMPANY REGISTRATION NUMBER: 15416996
PORTOBELLO ROAD DISTILLERY LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 March 2025
PORTOBELLO ROAD DISTILLERY LTD
STATEMENT OF FINANCIAL POSITION
31 March 2025
31 Mar 25
Note
£
£
CURRENT ASSETS
Debtors
5
16,518
Cash at bank and in hand
4,475
--------
20,993
CREDITORS: amounts falling due within one year
6
( 43,355)
--------
NET CURRENT LIABILITIES
( 22,362)
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
( 22,362)
--------
NET LIABILITIES
( 22,362)
--------
CAPITAL AND RESERVES
Called up share capital
100
Profit and loss account
( 22,462)
--------
SHAREHOLDERS DEFICIT
( 22,362)
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:
S E Feltham
Director
Company registration number: 15416996
PORTOBELLO ROAD DISTILLERY LTD
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 16 JANUARY 2024 TO 31 MARCH 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Hampden Hill, Beaconsfield, HP9 1BP, United Kingdom.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements have been prepared on the going concern basis. The director considers the going concern basis to be appropriate as he has confirmed his ongoing support.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the period amounted to 1 .
5. DEBTORS
31 Mar 25
£
Trade debtors
16,518
--------
6. CREDITORS: amounts falling due within one year
31 Mar 25
£
Trade creditors
23,854
Social security and other taxes
1,293
Other creditors
18,208
--------
43,355
--------