Company registration number 15493260 (England and Wales)
PORTFOLIO INVESTMENT GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
PORTFOLIO INVESTMENT GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
PORTFOLIO INVESTMENT GROUP LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
4
349,080
Current assets
Debtors
5
100
Cash at bank and in hand
500
600
Creditors: amounts falling due within one year
6
(720)
Net current liabilities
(120)
Total assets less current liabilities
348,960
Creditors: amounts falling due after more than one year
7
(350,000)
Net liabilities
(1,040)
Capital and reserves
Called up share capital
100
Profit and loss reserves
(1,140)
Total equity
(1,040)

The notes on pages 3 to 5 form part of these financial statements.

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 February 2026 and are signed on its behalf by:
Mr P N Davey
Director
Company registration number 15493260 (England and Wales)
PORTFOLIO INVESTMENT GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Period ended 31 March 2025:
Loss and total comprehensive income
-
(1,140)
(1,140)
Balance at 31 March 2025
100
(1,140)
(1,040)

The notes on pages 3 to 5 form part of these financial statements.

PORTFOLIO INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Portfolio Investment Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is South Eastern House, 62-70 Fowler Road, Hainault, Essex, England, IG6 3UT.

1.1
Reporting period

The director presents his report with the financial statements of the company for the period 17 February 2024 to 31 March 2025. This period is 13 months and 16 days as it is the first period of trade, therefore will not be comparable with next year.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Intangible fixed assets other than goodwill

Intangible assets comprises of purchases made in respect of cryptocurrency. Acquisitions are initially measured at transaction price plus transaction costs, and are subsequently measured at fair value at each reporting date.

1.4
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including debtors, creditors and bank balances. Basic short term financial assets are measured at the transaction price, less any impairment and basic short term financial liabilities are measured at the transaction price.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

PORTFOLIO INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
PORTFOLIO INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
4
Intangible fixed assets
Crypto-currency
£
Cost
At 15 February 2024
-
0
Additions
349,080
At 31 March 2025
349,080
Amortisation and impairment
At 15 February 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
349,080
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
100
6
Creditors: amounts falling due within one year
2025
£
Other creditors
720
7
Creditors: amounts falling due after more than one year
2025
£
Other creditors
350,000
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