D&D Porter Limited

D&D Porter Limited
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

D&D Porter Limited Accountants' Report For the year ended 31 January 2026
Accountants report to the board of directors on the preparation of the unaudited statutory financial statements In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D&D Porter Limited for the year ended 31 January 2026 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us. This report is made solely to the board of directors of D&D Porter Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D&D Porter Limited and state those matters that we have agreed to state to the board of directors of D&D Porter Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&D Porter Limited and its board of directors as a body for our work or for this report. It is your duty to ensure that D&D Porter 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 D&D Porter Limited. You consider that D&D Porter 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 D&D Porter 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. .................................................... Infinite Accountants Limited Venture House 2 Arlington Square Bracknell RG12 1WA 01 June 2026 1

D&D Porter Limited
Accountants' Report
For the year ended 31 January 2026

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D&D Porter Limited for the year ended 31 January 2026 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the board of directors of D&D Porter Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D&D Porter Limited and state those matters that we have agreed to state to the board of directors of D&D Porter Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&D Porter Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that D&D Porter 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 D&D Porter Limited. You consider that D&D Porter 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 D&D Porter 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.

....................................................

Infinite Accountants Limited
Venture House
2 Arlington Square
Bracknell
RG12 1WA
01 June 2026

1

Registered Number: 08008919 D&D Porter Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	509	329
		509	329
Current assets
Debtors		18,745	43,542
Cash at bank and in hand		(14,719)	(1,974)
		4,026	41,568
Creditors: amount falling due within one year		(53,927)	(34,071)
Net current assets		(49,901)	7,497

Total assets less current liabilities		(49,392)	7,826
Creditors: amount falling due after more than one year		(100,738)	(137,911)
Accruals and deferred income		(14,316)	(22,665)
Net assets		(164,446)	(152,750)

Capital and reserves
Called up share capital		10	10
Profit and loss account		(164,456)	(152,760)
Shareholders' funds		(164,446)	(152,750)

For the year ended 31 January 2026 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 accounts for the year 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 accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Devang Padmakant Amin
Director

2

D&D Porter Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

D&D Porter Limited is a private company, limited by shares, registered in England and Wales, registration number 08008919, registration address Unit 2, Bakersgate 299a Connaught Road, Brookwood, Woking, GU24 0AD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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 etc - 25% straight line basis

4

2.	Average number of employees Average number of employees during the year was 29 (2025 : 29).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 February 2025	16,321	16,321
Additions	-	-
Disposals	-	-
At 31 January 2026	16,321	16,321
Depreciation
At 01 February 2025	15,506	15,506
Charge for year	306	306
On disposals	-	-
At 31 January 2026	15,812	15,812
Net book values
Closing balance as at 31 January 2026	509	509
Opening balance as at 01 February 2025	329	329

3

Registered Number: 08008919
England and Wales
D&D PORTER LIMITED

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026