2021-06-012022-05-312022-05-31false08476991Alan Patient & Co Limited2022-08-15iso4217:GBPxbrli:pure084769912021-06-01084769912022-05-31084769912021-06-012022-05-31084769912020-06-01084769912021-05-31084769912020-06-012021-05-3108476991bus:SmallEntities2021-06-012022-05-3108476991bus:AuditExempt-NoAccountantsReport2021-06-012022-05-3108476991bus:FullAccounts2021-06-012022-05-3108476991bus:PrivateLimitedCompanyLtd2021-06-012022-05-3108476991core:WithinOneYear2022-05-3108476991core:AfterOneYear2022-05-3108476991core:WithinOneYear2021-05-3108476991core:AfterOneYear2021-05-3108476991core:ShareCapital2022-05-3108476991core:SharePremium2022-05-3108476991core:RevaluationReserve2022-05-3108476991core:OtherReservesSubtotal2022-05-3108476991core:RetainedEarningsAccumulatedLosses2022-05-3108476991core:ShareCapital2021-05-3108476991core:SharePremium2021-05-3108476991core:RevaluationReserve2021-05-3108476991core:OtherReservesSubtotal2021-05-3108476991core:RetainedEarningsAccumulatedLosses2021-05-3108476991core:LandBuildings2022-05-3108476991core:PlantMachinery2022-05-3108476991core:Vehicles2022-05-3108476991core:FurnitureFittings2022-05-3108476991core:OfficeEquipment2022-05-3108476991core:NetGoodwill2022-05-3108476991core:IntangibleAssetsOtherThanGoodwill2022-05-3108476991core:ListedExchangeTraded2022-05-3108476991core:UnlistedNon-exchangeTraded2022-05-3108476991core:LandBuildings2021-05-3108476991core:PlantMachinery2021-05-3108476991core:Vehicles2021-05-3108476991core:FurnitureFittings2021-05-3108476991core:OfficeEquipment2021-05-3108476991core:NetGoodwill2021-05-3108476991core:IntangibleAssetsOtherThanGoodwill2021-05-3108476991core:ListedExchangeTraded2021-05-3108476991core:UnlistedNon-exchangeTraded2021-05-3108476991core:LandBuildings2021-06-012022-05-3108476991core:PlantMachinery2021-06-012022-05-3108476991core:Vehicles2021-06-012022-05-3108476991core:FurnitureFittings2021-06-012022-05-3108476991core:OfficeEquipment2021-06-012022-05-3108476991core:NetGoodwill2021-06-012022-05-3108476991core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108476991core:ListedExchangeTraded2021-06-012022-05-3108476991core:UnlistedNon-exchangeTraded2021-06-012022-05-3108476991core:MoreThanFiveYears2021-06-012022-05-3108476991core:Non-currentFinancialInstruments2022-05-3108476991core:Non-currentFinancialInstruments2021-05-3108476991dpl:CostSales2021-06-012022-05-3108476991dpl:DistributionCosts2021-06-012022-05-3108476991dpl:AdministrativeExpenses2021-06-012022-05-3108476991core:LandBuildings2021-06-012022-05-3108476991core:PlantMachinery2021-06-012022-05-3108476991core:Vehicles2021-06-012022-05-3108476991core:FurnitureFittings2021-06-012022-05-3108476991core:OfficeEquipment2021-06-012022-05-3108476991core:NetGoodwill2021-06-012022-05-3108476991core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108476991dpl:GroupUndertakings2021-06-012022-05-3108476991dpl:ParticipatingInterests2021-06-012022-05-3108476991dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108476991core:ListedExchangeTraded2021-06-012022-05-3108476991dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108476991core:UnlistedNon-exchangeTraded2021-06-012022-05-3108476991dpl:CostSales2020-06-012021-05-3108476991dpl:DistributionCosts2020-06-012021-05-3108476991dpl:AdministrativeExpenses2020-06-012021-05-3108476991core:LandBuildings2020-06-012021-05-3108476991core:PlantMachinery2020-06-012021-05-3108476991core:Vehicles2020-06-012021-05-3108476991core:FurnitureFittings2020-06-012021-05-3108476991core:OfficeEquipment2020-06-012021-05-3108476991core:NetGoodwill2020-06-012021-05-3108476991core:IntangibleAssetsOtherThanGoodwill2020-06-012021-05-3108476991dpl:GroupUndertakings2020-06-012021-05-3108476991dpl:ParticipatingInterests2020-06-012021-05-3108476991dpl:GroupUndertakingscore:ListedExchangeTraded2020-06-012021-05-3108476991core:ListedExchangeTraded2020-06-012021-05-3108476991dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-06-012021-05-3108476991core:UnlistedNon-exchangeTraded2020-06-012021-05-3108476991core:NetGoodwill2022-05-3108476991core:IntangibleAssetsOtherThanGoodwill2022-05-3108476991core:LandBuildings2022-05-3108476991core:PlantMachinery2022-05-3108476991core:Vehicles2022-05-3108476991core:FurnitureFittings2022-05-3108476991core:OfficeEquipment2022-05-3108476991core:AfterOneYear2022-05-3108476991core:WithinOneYear2022-05-3108476991core:ListedExchangeTraded2022-05-3108476991core:UnlistedNon-exchangeTraded2022-05-3108476991core:ShareCapital2022-05-3108476991core:SharePremium2022-05-3108476991core:RevaluationReserve2022-05-3108476991core:OtherReservesSubtotal2022-05-3108476991core:RetainedEarningsAccumulatedLosses2022-05-3108476991core:NetGoodwill2021-05-3108476991core:IntangibleAssetsOtherThanGoodwill2021-05-3108476991core:LandBuildings2021-05-3108476991core:PlantMachinery2021-05-3108476991core:Vehicles2021-05-3108476991core:FurnitureFittings2021-05-3108476991core:OfficeEquipment2021-05-3108476991core:AfterOneYear2021-05-3108476991core:WithinOneYear2021-05-3108476991core:ListedExchangeTraded2021-05-3108476991core:UnlistedNon-exchangeTraded2021-05-3108476991core:ShareCapital2021-05-3108476991core:SharePremium2021-05-3108476991core:RevaluationReserve2021-05-3108476991core:OtherReservesSubtotal2021-05-3108476991core:RetainedEarningsAccumulatedLosses2021-05-3108476991core:NetGoodwill2020-06-0108476991core:IntangibleAssetsOtherThanGoodwill2020-06-0108476991core:LandBuildings2020-06-0108476991core:PlantMachinery2020-06-0108476991core:Vehicles2020-06-0108476991core:FurnitureFittings2020-06-0108476991core:OfficeEquipment2020-06-0108476991core:AfterOneYear2020-06-0108476991core:WithinOneYear2020-06-0108476991core:ListedExchangeTraded2020-06-0108476991core:UnlistedNon-exchangeTraded2020-06-0108476991core:ShareCapital2020-06-0108476991core:SharePremium2020-06-0108476991core:RevaluationReserve2020-06-0108476991core:OtherReservesSubtotal2020-06-0108476991core:RetainedEarningsAccumulatedLosses2020-06-0108476991core:AfterOneYear2021-06-012022-05-3108476991core:WithinOneYear2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:CostValuation2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-06-012022-05-3108476991core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3108476991core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3108476991core:Non-currentFinancialInstrumentscore:CostValuation2021-05-3108476991core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-05-3108476991core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-05-3108476991bus:Director12021-06-012022-05-3108476991bus:Director22021-06-012022-05-3108476991core:FurnitureFittingsToolsEquipment2021-05-3108476991core:FurnitureFittingsToolsEquipment2022-05-3108476991core:FurnitureFittingsToolsEquipment2021-06-012022-05-31

Alan Patient & Co Limited

Registered Number
08476991
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2022

Alan Patient & Co Limited
Company Information
for the year from 1 June 2021 to 31 May 2022

Directors

Alan Stephen Patient
Larissa Patient

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

08476991 (England and Wales)
Alan Patient & Co Limited
Balance Sheet as at
31 May 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Intangible assets6192,500210,000
Tangible assets7121965
192,621210,965
Current assets
Debtors683,431439,521
Cash at bank and on hand42,930210,700
726,361650,221
Creditors amounts falling due within one year10(375,205)(360,805)
Net current assets (liabilities)351,156289,416
Total assets less current liabilities543,777500,381
Creditors amounts falling due after one year11(287,330)(283,830)
Provisions for liabilities12(1,733)(6,492)
Net assets254,714210,059
Capital and reserves
Called up share capital115115
Profit and loss account254,599209,944
Shareholders' funds254,714210,059
The financial statements were approved and authorised for issue by the Board of Directors on 15 August 2022, and are signed on its behalf by:
Alan Stephen Patient
Director
Registered Company No. 08476991
Alan Patient & Co Limited
Notes to the Financial Statements
for the year ended 31 May 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.
3.Principal activities
The principal activity of the organisation in the year and under review is audit and accountancy services.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment3
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20222021
Average number of employees during the year78
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 21350,000350,000
At 31 May 22350,000350,000
Amortisation and impairment
At 01 June 21140,000140,000
Charge for year17,50017,500
At 31 May 22157,500157,500
Net book value
At 31 May 22192,500192,500
At 31 May 21210,000210,000
7.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 216,32616,98923,315
At 31 May 226,32616,98923,315
Depreciation and impairment
At 01 June 215,68016,67022,350
Charge for year525319844
At 31 May 226,20516,98923,194
Net book value
At 31 May 22121-121
At 31 May 21646319965
8.Debtors within one year

2022

2021

££
Trade debtors / trade receivables132,158169,979
Other debtors45,66016,835
Prepayments and accrued income5,6132,707
Total183,431189,521
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.
9.Debtors after one year

2022

2021

££
Other debtors500,000250,000
Total500,000250,000
10.Creditors within one year

2022

2021

££
Trade creditors / trade payables25,73926,225
Bank borrowings and overdrafts46,50043,500
Amounts owed to related parties1,2071,606
Taxation and social security82,59299,077
Other creditors89,73082,048
Accrued liabilities and deferred income129,437108,349
Total375,205360,805
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.
11.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts127,330173,830
Amounts owed to related parties160,000110,000
Total287,330283,830
12.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)183183
Other provisions1,5506,309
Total1,7336,492