PORTMAIN INVESTMENTS LTD

Company Registration Number:
04144600 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2025

Period of accounts

Start date: 01 January 2025

End date: 30 November 2025

PORTMAIN INVESTMENTS LTD

Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet
Notes

PORTMAIN INVESTMENTS LTD

Balance sheet

As at 30 November 2025


Notes
11 months to 30 November 2025
2024


£
£
Fixed assets
Tangible assets: 3 3,380,000 3,380,000
Investments: 4 75,541 169,152
Total fixed assets: 3,455,541 3,549,152
Current assets
Debtors:   428,111 406,300
Cash at bank and in hand: 604,673 236,789
Total current assets: 1,032,784 643,089
Creditors: amounts falling due within one year:   (268,365) (126,767)
Net current assets (liabilities): 764,419 516,322
Total assets less current liabilities: 4,219,960 4,065,474
Creditors: amounts falling due after more than one year:   (500,000) (595,220)
Provision for liabilities: (517,719) (517,719)
Total net assets (liabilities): 3,202,241 2,952,535
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 3,202,141 2,952,435
Shareholders funds: 3,202,241 2,952,535

The notes form part of these financial statements

PORTMAIN INVESTMENTS LTD

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 09 July 2026
and signed on behalf of the board by:

Name: Mr R J Davies
Status: Director

The notes form part of these financial statements

PORTMAIN INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tangible fixed assets and depreciation policy

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Plant and machinery - 20% straight line Motor vehicles - 20% reducing balance Fixtures and fittings - 20% straight line

Valuation and information policy

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

PORTMAIN INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

2. Employees

11 months to 30 November 2025 2024
Average number of employees during the period 3 3

PORTMAIN INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 3,477,601
At 30 November 2025 3,477,601
Depreciation
At 01 January 2025 97,601
At 30 November 2025 97,601
Net book value
At 30 November 2025 3,380,000
At 31 December 2024 3,380,000

PORTMAIN INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Fixed investments

Cost or valuation 1 January 2025 £169,152 Additions £38,404 Disposals (£132,015) At 30 November 2025 £75,541 Carrying amount 30 November 2025 - £75,541 Carrying amount 30 November 2024 - £169,152