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REGISTERED NUMBER: 11427445 (England and Wales)

Port Invest Limited

Unaudited Financial Statements for the Year Ended 31st December 2025

Port Invest Limited (Registered number: 11427445)

Contents of the Financial Statements

for the year ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Port Invest Limited

Company Information

for the year ended 31st December 2025

| DIRECTORS: | M Kirby

| P Aarosin

| REGISTERED OFFICE: | Stone House

| 56 North Street

| Goole

| DN14 5RA

| REGISTERED NUMBER: | 11427445 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

Port Invest Limited (Registered number: 11427445)

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 461,700 |  | 461,700 |  |

CURRENT ASSETS

Debtors | 5 | 2,000,959 |  | 1,234,610 |  |

Cash at bank and in hand | 493,709 |  | 256,091 |  |

2,494,668 |  | 1,490,701 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,822 |  | 106,052 |  |

NET CURRENT ASSETS | 2,470,846 |  | 1,384,649 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,932,546 |  | 1,846,349 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 300,000 |  | 300,000 |  |

NET ASSETS | 2,632,546 |  | 1,546,349 |  |

CAPITAL AND RESERVES

Called up share capital | 76,000 |  | 76,000 |  |

Retained earnings | 2,556,546 |  | 1,470,349 |  |

2,632,546 |  | 1,546,349 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd July 2026 and were signed on its behalf by:

P Aarosin - Director

M Kirby - Director

Port Invest Limited (Registered number: 11427445)

Notes to the Financial Statements

for the year ended 31st December 2025

1. | STATUTORY INFORMATION

| Port Invest 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.

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.

| The financial statements have been prepared on a going concern basis. The directors have taken note of the guidance issued by the Financial Reporting Council on Going Concern Assessments in

| determining that this is the appropriate basis of preparation of the financial statements.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Preparation of consolidated financial statements

| The financial statements contain information about Port Invest Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 461,700 |  |

| NET BOOK VALUE

| At 31st December 2025 | 461,700 |  |

| At 31st December 2024 | 461,700 |  |

Port Invest Limited (Registered number: 11427445)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 2,000,800 |  | 1,234,400 |  |

| Other debtors | 159 |  | 210 |  |

2,000,959 |  | 1,234,610 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 19,044 |  | 19,044 |  |

| Amounts owed to participating interests | - |  | 43,181 |  |

| Taxation and social security | 3,166 |  | 3,154 |  |

| Other creditors | 1,612 |  | 40,673 |  |

23,822 |  | 106,052 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Preference shares | 300,000 |  | 300,000 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Preference shares | 300,000 |  | 300,000 |  |

| The preference shares have the characteristics of debt, therefore they have been classified as a financial liability not equity.

8. | RELATED PARTY DISCLOSURES

| During the year the company repaid a loan to the director. As at 31 December 2025 the balance on the loan account was £Nil (2024: £38,228). No interest was charged on the loan.

| During the year the company repaid a loan to an associated company. As at 31 December 2025, the balance due to the associated company totalled £Nil (2024: £43,181).

| During the year a subsidiary company made available loan finance to the company. As at 31 December 2025, the balance due to the subsidiary company totalled £19,044 (2024: £19,044). No interest was charged on the loan.

| During the year the company made available loan finance to a subsidiary company. As at 31 December 2025, the balance due by the subsidiary company totalled £2,000,800 (2024: £1,234,400). No interest was charged on the loan in the year end the balance is repayable on demand.