2024-09-01 2025-08-31 false No description of principal activity Acting Office - Tax and Accounts 1.0 SC541743 bus:FullAccounts 2024-09-01 2025-08-31 SC541743 bus:Micro-entities 2024-09-01 2025-08-31 SC541743 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC541743 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC541743 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC541743 2024-09-01 2025-08-31 SC541743 2025-08-31 SC541743 bus:RegisteredOffice 2024-09-01 2025-08-31 SC541743 core:WithinOneYear 2025-08-31 SC541743 core:AfterOneYear 2025-08-31 SC541743 2023-09-01 SC541743 bus:Director1 2024-09-01 2025-08-31 SC541743 bus:Director1 2025-08-31 SC541743 bus:Director1 2023-09-01 2024-08-31 SC541743 bus:Director2 2024-09-01 2025-08-31 SC541743 bus:Director2 2025-08-31 SC541743 bus:Director2 2023-09-01 2024-08-31 SC541743 bus:CompanySecretary1 2024-09-01 2025-08-31 SC541743 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 SC541743 2023-09-01 2024-08-31 SC541743 2024-08-31 SC541743 core:WithinOneYear 2024-08-31 SC541743 core:AfterOneYear 2024-08-31 SC541743 bus:EntityAccountantsOrAuditors 2023-09-01 2024-08-31 SC541743 core:PlantMachinery 2024-09-01 2025-08-31 SC541743 core:PlantMachinery 2025-08-31 SC541743 core:PlantMachinery 2024-08-31 SC541743 core:FurnitureFittings 2024-09-01 2025-08-31 SC541743 core:FurnitureFittings 2025-08-31 SC541743 core:FurnitureFittings 2024-08-31 SC541743 core:ComputerEquipment 2024-09-01 2025-08-31 SC541743 core:ComputerEquipment 2025-08-31 SC541743 core:ComputerEquipment 2024-08-31 SC541743 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-08-31 SC541743 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 SC541743 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 SC541743 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:ShareProfitOrLossIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:ProvisionsForImpairmentInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:ImpairmentReversalProvisionsForImpairmentInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:ForeignExchangeDifferencesIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:Non-currentFinancialInstruments 2025-08-31 SC541743 core:Non-currentFinancialInstruments 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC541743
Scotland
Unaudited Financial Statements
for the year ended 31 August 2025
for
PORTUM LTD

PORTUM LTD ###### Statement of Financial Position As at 31 August 2025
|  | £ | 2025 £ |  | £ | 2024 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 573 |  |  | 55,962
Current assets |  | 2,661 |  |  | 5,471 |
Creditors: amount falling due within one year |  | (26,989) |  |  | (95,437) |
Net current assets/(liabilities) |  |  | (24,328) |  |  | (89,966)
Total assets less current liabilities |  |  | (23,755) |  |  | (34,004)
Net assets/(liabilities) |  |  | (23,755) |  |  | (34,004)
Capital and reserves |  |  | (23,755) |  |  | (34,004)
For the year ended 31 August 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
--------------------------------------------- Patrick Joseph Brannock Director |  |
Date approved: 25 May 2026 1

PORTUM LTD ###### Notes to the Accounts For the year ended 31 Aug 2025
Statutory Information Portum Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC541743, registration address 134 Bishops Park, Mid Calder, Livingston, EH53 0SU, Scotland. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 20% Reducing Balance
2. | Tangible fixed assets
Cost or Valuation |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
At 01 September 2024 |  | 2,247 |  | 4,060 |  | 399 |  | 6,706
Additions |  | - |  | - |  | - |  | -
At 31 August 2025 |  | 2,247 |  | 4,060 |  | 399 |  | 6,706
Depreciation
At 01 September 2024 |  | 2,158 |  | 3,726 |  | 80 |  | 5,964
Charge for year |  | 22 |  | 83 |  | 64 |  | 169
At 31 August 2025 |  | 2,180 |  | 3,809 |  | 144 |  | 6,133
Net book values
Closing balance as at 31 August 2025 |  | 67 |  | 251 |  | 255 |  | 573
Opening balance as at 01 September 2024 |  | 89 |  | 334 |  | 319 |  | 742
3. | Average number of employees Average number of employees during the year was 0 (2024: 1).
2