Company No: 05536030 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Fiona Jayne Plummer
	Jennifer Zoe Plummer

REGISTERED OFFICE	Goose Farm Goose Lane
	Sutton-On-The-Forest
	York
	YO61 1ET
	United Kingdom

COMPANY NUMBER

05536030 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	31.01.2026		31.08.2024
		£		£
Current assets
Debtors	3	829,861		858,095
Cash at bank and in hand	4	992		3,976
		830,853		862,071
Creditors: amounts falling due within one year	5	( 392,159)		( 525,125)
Net current assets		438,694		336,946
Total assets less current liabilities		438,694		336,946
Net assets		438,694		336,946
Capital and reserves
Called-up share capital	6	700,000		700,000
Profit and loss account		( 261,306 )		( 363,054 )
Total shareholder's funds		438,694		336,946

For the financial period ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Portside (Builders) Limited (registered number: 05536030) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

Jennifer Zoe Plummer Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Portside (Builders) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goose Farm Goose Lane, Sutton-On-The-Forest, York, YO61 1ET, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The reporting length of these accounts is seventeen months. The year end was changed to bring it in line with associated companies.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	Period from 01.09.2024 to 31.01.2026		Year ended 31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Debtors

	31.01.2026		31.08.2024
	£		£
Amounts owed by Group undertakings	26,800		23,800
Other debtors	803,061		834,295
	829,861		858,095

4. Cash and cash equivalents

	31.01.2026		31.08.2024
	£		£
Cash at bank and in hand	992		3,976

5. Creditors: amounts falling due within one year

	31.01.2026		31.08.2024
	£		£
Bank loans	2,102		11,034
Amounts owed to Group undertakings	381,581		370,305
Other creditors	8,476		143,786
	392,159		525,125

6. Called-up share capital

	31.01.2026		31.08.2024
	£		£
Allotted, called-up and fully-paid
700,000 Ordinary shares of £ 1.00 each	700,000		700,000