H2 PORTES TOPCO LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

HCA Chartered Accountants Ltd

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have concluded that it is appropriate to adopt the going concern basis, having reviewed projected financial performance and confirming adequate financing is available for the foreseeable future. Loan facilities with AIB due Aug 2026 are expected to be extended or refinanced, ensuring continued operations.”

Group structure

1. H2 PORTES TOPCO LIMITED · parent
   1. H2 Portes 1 Limited 100% · England · Holding company
   2. H2 Portes 2 Limited 100% · England · Holding company
   3. BA Kitchen Components Limited 100% · Northern Ireland · Manufacture of kitchen furniture
   4. BA Clic Components Limited 100% · Northern Ireland · Manufacture of other furniture

Significant events

• “The directors decided to wind-up the activities of the subsidiary H2 Portes 2 Limited, and the trading activities of its wholly owned subsidiary, BA Clic Components Limited, after the reporting date. This decision came into effect in Sep-25, with plans to fully cease operations in Mar-26.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -19.6%

  £43,281,410 → £34,781,715

• Cash

  +116.3%

  £2,294,364 → £4,962,943

• Net assets

  -53.2%

  -£11,916,997 → -£18,254,243

• Employees

  -12.6%

  334 → 292

• Operating profit

  -22%

  -£584,482 → -£713,067

• Profit before tax

  -12.9%

  -£2,428,409 → -£2,742,422

• Wages

  -15.1%

  £10,783,321 → £9,153,872

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers