Company registration number 10266265 (England and Wales)
PORKER INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PORKER INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
PORKER INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
4,500,000
4,500,000
Current assets
Cash at bank and in hand
392,952
280,527
Creditors: amounts falling due within one year
6
(41,450)
(44,314)
Net current assets
351,502
236,213
Total assets less current liabilities
4,851,502
4,736,213
Creditors: amounts falling due after more than one year
5
(1,672,191)
(1,672,191)
Provisions for liabilities
7
(410,000)
(410,000)
Net assets
2,769,311
2,654,022
Capital and reserves
Called up share capital
4
4
Revaluation reserve
1,782,305
1,782,305
Profit and loss reserves
987,002
871,713
Total equity
2,769,311
2,654,022
PORKER INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 May 2026 and are signed on its behalf by:
M A St C Stewart
Director
Company registration number 10266265 (England and Wales)
PORKER INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Porker Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is .

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rents receivable.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

PORKER INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. It only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method less any impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or the risks and rewards of ownership are transferred.

Basic financial Liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit..

PORKER INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees
The company has no employees other than the directors.
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
4,500,000

The original cost of the property was £2,307,695.

5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,672,191
1,672,191

Other creditors comprise amounts owing to companies under the control and ownership of the directors. These amounts are unsecured and do not bear interest.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
38,630
41,494
Other creditors
2,820
2,820
41,450
44,314
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
410,000
410,000
The deferred tax provision represents the tax that would be payable if the investment property was sold at the revalued amount.
2025-12-31 2025-01-01 false false false 14 May 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity R M F Stewart M A S C Stewart 0 10266265 2025-01-01 2025-12-31 10266265 2025-12-31 10266265 2024-12-31 10266265 core:ShareCapital 2025-12-31 10266265 core:ShareCapital 2024-12-31 10266265 core:RevaluationReserve 2025-12-31 10266265 core:RevaluationReserve 2024-12-31 10266265 core:RetainedEarningsAccumulatedLosses 2025-12-31 10266265 core:RetainedEarningsAccumulatedLosses 2024-12-31 10266265 bus:Director2 2025-01-01 2025-12-31 10266265 2024-12-31 10266265 core:Non-currentFinancialInstruments 2025-12-31 10266265 core:Non-currentFinancialInstruments 2024-12-31 10266265 core:CurrentFinancialInstruments 2025-12-31 10266265 core:CurrentFinancialInstruments 2024-12-31 10266265 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10266265 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10266265 bus:FRS102 2025-01-01 2025-12-31 10266265 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10266265 bus:Director1 2025-01-01 2025-12-31 10266265 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP