Registration number: 02113462

Porphyrogenitus Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Porphyrogenitus Limited

(Registration number: 02113462)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	875	1,166
Current assets
Stocks	5	1,265	1,294
Debtors	6	23	21
Cash at bank and in hand		18,024	19,661
		19,312	20,976
Creditors: Amounts falling due within one year	7	(19,088)	(19,226)
Net current assets		224	1,750
Net assets		1,099	2,916
Capital and reserves
Called up share capital		5	5
Profit and loss account		1,094	2,911
Shareholders' funds		1,099	2,916

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 20 October 2026 and signed on its behalf by:
 

......................................... Mr J Chrysostomides Company secretary and director

Porphyrogenitus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 65 Pinehill Road, Crowthorne, Berkshire, RG45 7JP.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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 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 assets

Tangible assets are stated in the statement of financial position 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

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:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance

Porphyrogenitus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Porphyrogenitus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	1,773	1,773
At 31 March 2026	1,773	1,773
Depreciation
At 1 April 2025	607	607
Charge for the year	291	291
At 31 March 2026	898	898
Carrying amount
At 31 March 2026	875	875
At 31 March 2025	1,166	1,166

5

Stocks

	2026 £	2025 £
Finished goods and goods for resale	1,265	1,294

6

Debtors

	2026 £	2025 £
Other debtors	23	21
	23	21

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Accruals and deferred income	850	1,300
Other creditors	18,238	17,926
	19,088	19,226