A Porch & Sons (Builders) Limited

A Porch & Sons (Builders) Limited
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025

Principal activities

The companys principal activity during the year was building and construction.

Directors

The directors who served the company throughout the year were as follows:

Robert Porch

Thomas Porch

David Porch

Sharon Budd

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-     prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
David Porch
Director

Date approved: 12 December 2025

Registered Number: 04992186 A Porch & Sons (Builders) Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	20,625	20,501
		20,625	20,501
Current assets
Stocks	4	408,573	592,000
Debtors	5	505,971	1,081,290
Cash at bank and in hand		340,635	-
		1,255,179	1,673,290
Creditors: amount falling due within one year	6	(570,874)	(833,665)
Net current assets		684,305	839,625

Total assets less current liabilities		704,930	860,126
Creditors: amount falling due after more than one year	7	(393,893)	(582,723)
Provisions for liabilities	8	(3,156)	(1,476)
Net assets		307,881	275,927

Capital and reserves
Called up share capital		1,200	1,200
Profit and loss account		306,681	274,727
Shareholders' funds		307,881	275,927

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:

-------------------------------
David Porch
Director

A Porch & Sons (Builders) Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

A Porch & Sons (Builders) Limited is a private company, limited by shares, registered in England and Wales, registration number 04992186, registration address Ley-Lands Farm, Middlewood Green, Stowmarket, IP14 5EY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

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:
20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 April 2024	8,000	93,226	101,226
Additions	-	3,280	3,280
Disposals	-	-	-
At 31 March 2025	8,000	96,506	104,506
Depreciation
At 01 April 2024	-	80,725	80,725
Charge for year	-	3,156	3,156
On disposals	-	-	-
At 31 March 2025	-	83,881	83,881
Net book values
Closing balance as at 31 March 2025	8,000	12,625	20,625
Opening balance as at 01 April 2024	8,000	12,501	20,501

Stocks

	2025 £		2024 £
Stocks	408,573		592,000
	408,573		592,000

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	502,036	1,068,875
VAT	3,935	12,415
	505,971	1,081,290

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	40,291	240,163
Bank Loans & Overdrafts (Secured)	13,469	96,812
Bank Overdraft	-	25,147
Corporation Tax	10,251	3,344
PAYE & Social Security	3,427	3,122
Accrued Expenses	-	1,500
Other Creditors	501,436	462,472
Obligations under HP/Financial Leases	-	1,105
Directors' Current Accounts	2,000	-
	570,874	833,665

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	393,893		582,723
	393,893		582,723

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	3,156		1,476
	3,156		1,476


Registered Number: 04992186
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
A PORCH & SONS (BUILDERS) LIMITED