REGISTERED NUMBER: SC528436 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Porter Property Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A G Porter

Mrs T T Porter

REGISTERED OFFICE:

41 Queens Road

Aberdeen

AB15 4ZN

REGISTERED NUMBER:

SC528436 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

CURRENT ASSETS

Debtors

5

-

725

Cash at bank

31,383

32,467

31,383

33,192

CREDITORS

Amounts falling due within one year

6

6,294

5,766

NET CURRENT ASSETS

25,089

27,426

TOTAL ASSETS LESS CURRENT LIABILITIES

25,089

27,426

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

24,089

26,426

25,089

27,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

Mr A G Porter - Director

1.	STATUTORY INFORMATION

Porter Property Consultants Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover 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.

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

2,054

DEPRECIATION

At 1 April 2025

and 31 March 2026

2,054

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

725

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

3,864

3,667

Other creditors

2,430

2,099

6,294

5,766

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties were Mr A Porter and Mrs T Porter by virtue of their equal shareholdings.