REGISTERED NUMBER: 06215711 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

J Porter & Son Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Porter

REGISTERED OFFICE:

3 Railway Court

Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

REGISTERED NUMBER:

06215711 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Property, plant and equipment

4

38,721

46,191

CURRENT ASSETS

Inventories

2,950

3,500

Debtors

5

79,477

80,871

Cash at bank and in hand

3,215

6,382

85,642

90,753

CREDITORS

Amounts falling due within one year

6

112,290

116,242

NET CURRENT LIABILITIES

(26,648

)

(25,489

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,073

20,702

CREDITORS

Amounts falling due after more than one year

7

-

(4,505

)

PROVISIONS FOR LIABILITIES

8

(7,357

)

(8,776

)

NET ASSETS

4,716

7,421

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

4,416

7,121

SHAREHOLDERS' FUNDS

4,716

7,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

D Porter - Director

1.	STATUTORY INFORMATION

J Porter & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

50% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

63,305

27,088

103,947

194,340

Additions

14,350

-

-

14,350

Disposals

(16,370

)

-

-

(16,370

)

At 30 April 2026

61,285

27,088

103,947

192,320

DEPRECIATION

At 1 May 2025

52,884

13,574

81,691

148,149

Charge for year

14,393

1,352

5,563

21,308

Eliminated on disposal

(15,858

)

-

-

(15,858

)

At 30 April 2026

51,419

14,926

87,254

153,599

NET BOOK VALUE

At 30 April 2026

9,866

12,162

16,693

38,721

At 30 April 2025

10,421

13,514

22,256

46,191

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

76,250

77,778

Prepayments and accrued income

3,227

3,093

79,477

80,871

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,508

9,884

Trade creditors

13,800

13,450

Tax

2,430

1,603

Social security and other taxes

247

257

VAT

4,221

5,021

Other creditors

486

165

Wages control

1,087

183

Capital on Tap

3,052

2,604

Directors' current accounts

79,619

80,249

Accruals and deferred income

2,840

2,826

112,290

116,242

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

4,505

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

7,357

8,776

Deferred

tax

£

Balance at 1 May 2025

8,776

Provided during year

(1,419

)

Balance at 30 April 2026

7,357

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

All loans to/from directors are given interest free and are repayable on demand with no fixed terms.