REGISTERED NUMBER: SC433740 (Scotland)

Alan Porter Associates Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Porter

H B Porter

REGISTERED OFFICE:

63 St Meddans Street

Troon

Ayrshire and Arran

KA10 6NN

REGISTERED NUMBER:

SC433740 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

The Lighthouse

Heugh Road

North Berwick

EH39 5PX

BANKERS:

Santander

Bridle Road

Bootle

Merseyside

L30 4GB

FIXED ASSETS

Intangible assets

3

256

512

Tangible assets

4

1,708

633

1,964

1,145

CURRENT ASSETS

Debtors

5

4,893

8,489

Cash at bank

31,365

40,471

36,258

48,960

CREDITORS

Amounts falling due within one year

6

22,937

26,040

NET CURRENT ASSETS

13,321

22,920

TOTAL ASSETS LESS CURRENT LIABILITIES

15,285

24,065

PROVISIONS FOR LIABILITIES

325

120

NET ASSETS

14,960

23,945

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

14,760

23,745

SHAREHOLDERS' FUNDS

14,960

23,945

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

A J Porter - Director

1.	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 represents the fair value of consultancy services provided.

Revenue from consulting is recognised when the service has been provided and all obligations to the customers under the consulting agreement have been fulfilled.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings 20% Straight-line

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

Going concern

The accounts have been prepared on a going concern principle which assumes that the company will continue to trade in the foreseeable future. The directors have no concerns that the company will continue to trade for at least 12 months from the signing of these financial statements.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recgonised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

3.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

2,560

AMORTISATION

At 1 April 2025

2,048

Charge for year

256

At 31 March 2026

2,304

NET BOOK VALUE

At 31 March 2026

256

At 31 March 2025

512

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

3,961

Additions

1,233

At 31 March 2026

5,194

DEPRECIATION

At 1 April 2025

3,328

Charge for year

158

At 31 March 2026

3,486

NET BOOK VALUE

At 31 March 2026

1,708

At 31 March 2025

633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

4,893

8,489

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,506

75

Taxation and social security

1,267

2,454

Other creditors

20,164

23,511

22,937

26,040