SCOTT PORTER LIMITED

SCOTT PORTER LIMITED - Company Information

2021-05-012022-04-302022-04-30false10721554SCOTT PORTER LIMITED2023-01-10iso4217:GBPxbrli:pure107215542021-05-01107215542022-04-30107215542021-05-012022-04-30107215542020-05-01107215542021-04-30107215542020-05-012021-04-3010721554bus:SmallEntities2021-05-012022-04-3010721554bus:AuditExempt-NoAccountantsReport2021-05-012022-04-3010721554bus:AbridgedAccounts2021-05-012022-04-3010721554bus:PrivateLimitedCompanyLtd2021-05-012022-04-3010721554core:WithinOneYear2022-04-3010721554core:AfterOneYear2022-04-3010721554core:WithinOneYear2021-04-3010721554core:AfterOneYear2021-04-3010721554core:ShareCapital2022-04-3010721554core:SharePremium2022-04-3010721554core:RevaluationReserve2022-04-3010721554core:OtherReservesSubtotal2022-04-3010721554core:RetainedEarningsAccumulatedLosses2022-04-3010721554core:ShareCapital2021-04-3010721554core:SharePremium2021-04-3010721554core:RevaluationReserve2021-04-3010721554core:OtherReservesSubtotal2021-04-3010721554core:RetainedEarningsAccumulatedLosses2021-04-3010721554core:LandBuildings2022-04-3010721554core:PlantMachinery2022-04-3010721554core:Vehicles2022-04-3010721554core:FurnitureFittings2022-04-3010721554core:OfficeEquipment2022-04-3010721554core:NetGoodwill2022-04-3010721554core:IntangibleAssetsOtherThanGoodwill2022-04-3010721554core:ListedExchangeTraded2022-04-3010721554core:UnlistedNon-exchangeTraded2022-04-3010721554core:LandBuildings2021-04-3010721554core:PlantMachinery2021-04-3010721554core:Vehicles2021-04-3010721554core:FurnitureFittings2021-04-3010721554core:OfficeEquipment2021-04-3010721554core:NetGoodwill2021-04-3010721554core:IntangibleAssetsOtherThanGoodwill2021-04-3010721554core:ListedExchangeTraded2021-04-3010721554core:UnlistedNon-exchangeTraded2021-04-3010721554core:LandBuildings2021-05-012022-04-3010721554core:PlantMachinery2021-05-012022-04-3010721554core:Vehicles2021-05-012022-04-3010721554core:FurnitureFittings2021-05-012022-04-3010721554core:OfficeEquipment2021-05-012022-04-3010721554core:NetGoodwill2021-05-012022-04-3010721554core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3010721554core:ListedExchangeTraded2021-05-012022-04-3010721554core:UnlistedNon-exchangeTraded2021-05-012022-04-3010721554core:MoreThanFiveYears2021-05-012022-04-3010721554core:Non-currentFinancialInstruments2022-04-3010721554core:Non-currentFinancialInstruments2021-04-3010721554dpl:CostSales2021-05-012022-04-3010721554dpl:DistributionCosts2021-05-012022-04-3010721554dpl:AdministrativeExpenses2021-05-012022-04-3010721554core:LandBuildings2021-05-012022-04-3010721554core:PlantMachinery2021-05-012022-04-3010721554core:Vehicles2021-05-012022-04-3010721554core:FurnitureFittings2021-05-012022-04-3010721554core:OfficeEquipment2021-05-012022-04-3010721554core:NetGoodwill2021-05-012022-04-3010721554core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3010721554dpl:GroupUndertakings2021-05-012022-04-3010721554dpl:ParticipatingInterests2021-05-012022-04-3010721554dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3010721554core:ListedExchangeTraded2021-05-012022-04-3010721554dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3010721554core:UnlistedNon-exchangeTraded2021-05-012022-04-3010721554dpl:CostSales2020-05-012021-04-3010721554dpl:DistributionCosts2020-05-012021-04-3010721554dpl:AdministrativeExpenses2020-05-012021-04-3010721554core:LandBuildings2020-05-012021-04-3010721554core:PlantMachinery2020-05-012021-04-3010721554core:Vehicles2020-05-012021-04-3010721554core:FurnitureFittings2020-05-012021-04-3010721554core:OfficeEquipment2020-05-012021-04-3010721554core:NetGoodwill2020-05-012021-04-3010721554core:IntangibleAssetsOtherThanGoodwill2020-05-012021-04-3010721554dpl:GroupUndertakings2020-05-012021-04-3010721554dpl:ParticipatingInterests2020-05-012021-04-3010721554dpl:GroupUndertakingscore:ListedExchangeTraded2020-05-012021-04-3010721554core:ListedExchangeTraded2020-05-012021-04-3010721554dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-05-012021-04-3010721554core:UnlistedNon-exchangeTraded2020-05-012021-04-3010721554core:NetGoodwill2022-04-3010721554core:IntangibleAssetsOtherThanGoodwill2022-04-3010721554core:LandBuildings2022-04-3010721554core:PlantMachinery2022-04-3010721554core:Vehicles2022-04-3010721554core:FurnitureFittings2022-04-3010721554core:OfficeEquipment2022-04-3010721554core:AfterOneYear2022-04-3010721554core:WithinOneYear2022-04-3010721554core:ListedExchangeTraded2022-04-3010721554core:UnlistedNon-exchangeTraded2022-04-3010721554core:ShareCapital2022-04-3010721554core:SharePremium2022-04-3010721554core:RevaluationReserve2022-04-3010721554core:OtherReservesSubtotal2022-04-3010721554core:RetainedEarningsAccumulatedLosses2022-04-3010721554core:NetGoodwill2021-04-3010721554core:IntangibleAssetsOtherThanGoodwill2021-04-3010721554core:LandBuildings2021-04-3010721554core:PlantMachinery2021-04-3010721554core:Vehicles2021-04-3010721554core:FurnitureFittings2021-04-3010721554core:OfficeEquipment2021-04-3010721554core:AfterOneYear2021-04-3010721554core:WithinOneYear2021-04-3010721554core:Listed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Registered Number
10721554
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2022

SCOTT PORTER LIMITED

Company Information
for the year from 1 May 2021 to 30 April 2022


Directors	PORTER, James Richard
	SCOTT, Mark


Registered Address	Global House
	303 Ballards Lane
	London
	N12 8NP


Registered Number	10721554 (England and Wales)

SCOTT PORTER LIMITED

Balance Sheet as at
30 April 2022

	Notes	2022		2021
		£	£	£	£
Current assets
Debtors		2		2
Current asset investments		-		42,848
Cash at bank and on hand		43,073		312
		43,075		43,162
Creditors amounts falling due within one year	8	(26,276)		(25,997)
Net current assets (liabilities)			16,799		17,165
Total assets less current liabilities			16,799		17,165
Net assets			16,799		17,165
Capital and reserves
Called up share capital			2		2
Profit and loss account			16,797		17,163
Shareholders' funds			16,799		17,165

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 January 2023, and are signed on its behalf by:

SCOTT, Mark
Director
Registered Company No. 10721554

SCOTT PORTER LIMITED

Notes to the Financial Statements
for the year ended 30 April 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard. The financial statements have been prepared under the historical cost convention.

3.	Principal activities
	The principal activity of the company in the year under review was that of consultancy.

4.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

5.	Employee information


		2022		2021
	Average number of employees during the year	2		2

6.	Description of nature of transactions and balances with related parties
	Wastell & Porter Architects Limited - a related company by virtue of common shareholders and control At the balance sheet date the company owed £25,916 ( 2021 - £25,517) to the related company. The loan is interest free with no fixed date for repayment.

7.	Debtors within one year

	2022	2021
	£	£
Other debtors	2	2
Total	2	2


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2022	2021
	£	£
Other creditors	25,916	25,517
Accrued liabilities and deferred income	360	480
Total	26,276	25,997


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.