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Company Registration No. 9185861 (England and Wales)
Portway Mowers Ltd Unaudited accounts for the year ended 30 September 2025
Portway Mowers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Portway Mowers Ltd Company Information for the year ended 30 September 2025
Director
Michael Barnett
Secretary
Michael Barnett
Company Number
9185861 (England and Wales)
Registered Office
Office 9 The Civic Centre Martins Way Stourport-on-Severn Worcestershire DY13 8UJ ENGLAND
Accountants
JB Accounting & Payroll Limited Office 9 The Civic Centre Martins Way Stourport-on-Severn Worcestershire DY13 8UJ
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Portway Mowers Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
20,000
20,000
Tangible assets
5
6,525
8,776
26,525
28,776
Current assets
Inventories
6,141
4,140
Debtors
6
-
1,791
Cash at bank and in hand
11,702
19,135
17,843
25,066
Creditors: amounts falling due within one year
7
(36,204)
(38,606)
Net current liabilities
(18,361)
(13,540)
Net assets
8,164
15,236
Capital and reserves
Called up share capital
2
2
Profit and loss account
8,162
15,234
Shareholders' funds
8,164
15,236
For the year ending 30 September 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 14 November 2025 and were signed on its behalf by
Michael Barnett Director Company Registration No. 9185861
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Portway Mowers Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Portway Mowers Ltd is a private company, limited by shares, registered in England and Wales, registration number 9185861. The registered office is Office 9 The Civic Centre, Martins Way, Stourport-on-Severn, Worcestershire, DY13 8UJ, 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.
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
25% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
20,000
At 30 September 2025
20,000
Amortisation
At 1 October 2024
-
At 30 September 2025
-
Net book value
At 30 September 2025
20,000
At 30 September 2024
20,000
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Portway Mowers Ltd Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
8,373
11,500
19,873
At 30 September 2025
8,373
11,500
19,873
Depreciation
At 1 October 2024
7,683
3,414
11,097
Charge for the year
230
2,021
2,251
At 30 September 2025
7,913
5,435
13,348
Net book value
At 30 September 2025
460
6,065
6,525
At 30 September 2024
690
8,086
8,776
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
1,791
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
560
1,425
Trade creditors
1,934
1,934
Taxes and social security
-
1,037
Other creditors
33,710
34,210
36,204
38,606
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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