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G PATTINSON FABRICATIONS LIMITED

Registered Number
05914909
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

G PATTINSON FABRICATIONS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Mr G Pattinson
Mrs D L Pattinson

Company Secretary

Mrs D L Pattinson

Registered Address

Low Houses
West Road
Wigton
CA7 0BE

Registered Number

05914909 (England and Wales)
G PATTINSON FABRICATIONS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets696,647118,727
96,647118,727
Current assets
Stocks12,81528,081
Debtors7169,97289,971
Cash at bank and on hand148,124141,229
330,911259,281
Creditors amounts falling due within one year8(203,497)(139,392)
Net current assets (liabilities)127,414119,889
Total assets less current liabilities224,061238,616
Creditors amounts falling due after one year9(19,280)(29,047)
Provisions for liabilities10(18,363)(22,558)
Net assets186,418187,011
Capital and reserves
Called up share capital1,0001,000
Profit and loss account185,418186,011
Shareholders' funds186,418187,011
The financial statements were approved and authorised for issue by the Board of Directors on 22 November 2023, and are signed on its behalf by:
Mr G Pattinson
Director
Registered Company No. 05914909
G PATTINSON FABRICATIONS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

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 company continues to be that of the manufacture and erection of agricultural buildings and machine maintenance.
4.Accounting policies
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:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Vehicles25-
Office Equipment-25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
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

20232022
Average number of employees during the year44
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 22339,722
Additions3,410
Disposals(740)
At 30 September 23342,392
Depreciation and impairment
At 01 October 22220,995
Charge for year25,328
On disposals(578)
At 30 September 23245,745
Net book value
At 30 September 2396,647
At 30 September 22118,727
7.Debtors

2023

2022

££
Trade debtors / trade receivables157,08489,584
Prepayments and accrued income12,888387
Total169,97289,971
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

2023

2022

££
Trade creditors / trade payables99,49865,918
Bank borrowings and overdrafts10,64510,645
Taxation and social security42,90134,471
Other creditors116304
Accrued liabilities and deferred income50,33728,054
Total203,497139,392
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts19,28029,047
Total19,28029,047
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)18,36322,558
Total18,36322,558