REGISTERED NUMBER: 04628218 (England and Wales)

G P Porter Limited

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G P Porter

SECRETARY:

Mrs R M Porter

REGISTERED OFFICE:

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

REGISTERED NUMBER:

04628218 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

FIXED ASSETS

Tangible assets

4

-

84

CURRENT ASSETS

Debtors

5

814

2,633

Investments

6

1,823,451

1,908,369

Cash at bank

120,966

110,033

1,945,231

2,021,035

CREDITORS

Amounts falling due within one year

7

4,376

3,910

NET CURRENT ASSETS

1,940,855

2,017,125

TOTAL ASSETS LESS CURRENT LIABILITIES

1,940,855

2,017,209

CAPITAL AND RESERVES

Called up share capital

500

500

Fair value reserve

8

341,981

387,374

Retained earnings

1,598,374

1,629,335

1,940,855

2,017,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20 December 2025 and were signed by:

G P Porter - Director

1.	STATUTORY INFORMATION

G P Porter Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

Investments in shares are measured at fair value with changes in value recognised in the income statement if the shares are publicly traded or if the fair value can otherwise be measured reliably.

It is generally not possible to measure the fair value of unlisted investments reliably and these investments are instead measured at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

250

5,135

5,385

DEPRECIATION

At 1 April 2024

250

5,051

5,301

Charge for year

-

84

84

At 31 March 2025

250

5,135

5,385

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

84

84

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation recoverable

814

2,633

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

1,823,451

1,908,369

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

1,222

856

Accruals and deferred income

3,154

3,054

4,376

3,910

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

387,374

Transfer unrealised gain/loss on investments to fair value reserve

(45,393

)

At 31 March 2025

341,981