REGISTERED NUMBER: 10515043 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Portrack OCL Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss M O'Connor

T O'Connor

REGISTERED OFFICE:

164 Field End Road

Eastcote

Middlesex

HA5 1RH

REGISTERED NUMBER:

10515043 (England and Wales)

FIXED ASSETS

Tangible assets

4

547,986

547,986

CURRENT ASSETS

Debtors

5

17,263

9,590

Cash at bank and in hand

163,328

106,962

180,591

116,552

CREDITORS

Amounts falling due within one year

6

164,892

164,954

NET CURRENT ASSETS/(LIABILITIES)

15,699

(48,402

)

TOTAL ASSETS LESS CURRENT LIABILITIES

563,685

499,584

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

563,585

499,484

563,685

499,584

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 22 September 2026 and were signed on its behalf by:

T O'Connor - Director

1.	COMPANY INFORMATION

Portrack OCL Limited is a limited company domiciled and incorporated in England. The registered office is 164 Field End Road, Eastcote, Middlesex, HA5 1RH.

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.

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.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2025

and 31 December 2025

547,986

NET BOOK VALUE

At 31 December 2025

547,986

At 31 December 2024

547,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

17,263

9,590

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

18,009

18,096

Social security and other taxes

4,156

4,156

Directors' current accounts

141,752

141,752

Accruals and deferred income

975

950

164,892

164,954