REGISTERED NUMBER: 13176634 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PORTIA CLAYTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss P M Clayton

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

DE24 8ZS

REGISTERED NUMBER:

13176634 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

CURRENT ASSETS

Debtors

4

102,570

82,430

Cash at bank

26,482

37,034

129,052

119,464

CREDITORS

Amounts falling due within one year

5

23,111

24,354

NET CURRENT ASSETS

105,941

95,110

TOTAL ASSETS LESS CURRENT LIABILITIES

105,941

95,110

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

105,841

95,010

SHAREHOLDERS' FUNDS

105,941

95,110

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2026 and were signed by:

Miss P M Clayton - Director

1.	STATUTORY INFORMATION

Portia Clayton 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Due from Haven Veterinary Practice

25,750

23,500

Directors' current accounts

76,820

58,930

102,570

82,430

Other than as stated under directors' current accounts, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Tax

15,522

17,118

Accruals and deferred income

7,589

7,236

23,111

24,354

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

1

100

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Miss P M Clayton

Balance outstanding at start of year

58,930

45,753

Amounts advanced

77,271

63,486

Amounts repaid

(59,381

)

(50,309

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

76,820

58,930

Interest was charged on the director's advances at HM Revenue & Customs official rate of interest being 2.25% per annum upto 5 April 2025, then 3.75% thereafter.

The outstanding advances were repaid within nine months of the year end.