Fleetport Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC276281

Fleetport Limited

Filleted Unaudited Financial Statements

30 November 2025

Fleetport Limited

Financial Statements

Year ended 30 November 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Fleetport Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Fleetport Limited

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fleetport Limited for the year ended 30 November 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Fleetport Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Fleetport Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fleetport Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fleetport Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fleetport Limited. You consider that Fleetport Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Fleetport Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

24 April 2026

Fleetport Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		5,648,493	5,168,379

Current assets

Debtors	5	221	6,411
Cash at bank and in hand		112,428	98,125
		---------	---------
		112,649	104,536

Creditors: amounts falling due within one year	6	3,005,834		3,031,367
		------------		------------
Net current liabilities			2,893,185	2,926,831
			------------	------------
Total assets less current liabilities			2,755,308	2,241,548

Creditors: amounts falling due after more than one year	7	–	5,834
		------------	------------
Net assets		2,755,308	2,235,714
		------------	------------

Capital and reserves

Called up share capital	2	2
Revaluation reserve	1,085,513	862,254
Profit and loss account	1,669,793	1,373,458
	------------	------------
Shareholders funds	2,755,308	2,235,714
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 November 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Fleetport Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

Mrs J A Erwin

Director

Company registration number: SC276281

Fleetport Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Debt instruments are measured at historical cost.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Investments

	Other investments other than loans
	£
Cost
At 1 December 2024	5,168,379
Additions	1,100,938
Disposals	( 1,027,094)
Revaluations	406,270
	------------
At 30 November 2025	5,648,493
	------------
Impairment
At 1 December 2024 and 30 November 2025	–
	------------

Carrying amount
At 30 November 2025	5,648,493
	------------
At 30 November 2024	5,168,379
	------------

5. Debtors

	2025	2024
	£	£
Other debtors	221	6,411
	----	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,833	9,999
Social security and other taxes	–	21,367
Other creditors	3,000,001	3,000,001
	------------	------------
	3,005,834	3,031,367
	------------	------------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,834
	----	-------

8. Controlling party

The company is under the control of Ms C Perrett by virtue of Ms Perrett's shareholding in Fleetport Limited .