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Company Registration No. 13352434 (England and Wales)
Port Onisko Ltd Unaudited accounts for the year ended 30 April 2025
Port Onisko Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Port Onisko Ltd Company Information for the year ended 30 April 2025
Director
M Onisko
Company Number
13352434 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ England
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Port Onisko Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,725
3,988
Current assets
Debtors
5
96
46,359
Cash at bank and in hand
30,903
25,260
30,999
71,619
Creditors: amounts falling due within one year
6
(12,886)
(13,478)
Net current assets
18,113
58,141
Net assets
21,838
62,129
Capital and reserves
Called up share capital
100
100
Profit and loss account
21,738
62,029
Shareholders' funds
21,838
62,129
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 January 2026 and were signed on its behalf by
M Onisko Director Company Registration No. 13352434
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Port Onisko Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Port Onisko Ltd is a private company, limited by shares, registered in England and Wales, registration number 13352434. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing value
Fixtures & fittings
20% on reducing value
Computer equipment
20% on reducing value
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
2,770
1,240
2,083
6,093
Additions
-
244
425
669
At 30 April 2025
2,770
1,484
2,508
6,762
Depreciation
At 1 May 2024
961
486
658
2,105
Charge for the year
362
200
370
932
At 30 April 2025
1,323
686
1,028
3,037
Net book value
At 30 April 2025
1,447
798
1,480
3,725
At 30 April 2024
1,809
754
1,425
3,988
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Port Onisko Ltd Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
159
Trade debtors
96
46,200
96
46,359
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,371
-
Trade creditors
-
198
Taxes and social security
-
10,663
Loans from directors
6,515
2,617
12,886
13,478
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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