2023-01-012023-12-312023-12-31false06362561PATTERN ONE LIMITED2024-09-2613931iso4217:GBPxbrli:pure063625612023-01-01063625612023-12-31063625612023-01-012023-12-31063625612022-01-01063625612022-12-31063625612022-01-012022-12-3106362561bus:SmallEntities2023-01-012023-12-3106362561bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3106362561bus:FullAccounts2023-01-012023-12-3106362561bus:PrivateLimitedCompanyLtd2023-01-012023-12-3106362561core:WithinOneYear2023-12-3106362561core:AfterOneYear2023-12-3106362561core:WithinOneYear2022-12-3106362561core:AfterOneYear2022-12-3106362561core:ShareCapital2023-12-3106362561core:SharePremium2023-12-3106362561core:RevaluationReserve2023-12-3106362561core:OtherReservesSubtotal2023-12-3106362561core:RetainedEarningsAccumulatedLosses2023-12-3106362561core:ShareCapital2022-12-3106362561core:SharePremium2022-12-3106362561core:RevaluationReserve2022-12-3106362561core:OtherReservesSubtotal2022-12-3106362561core:RetainedEarningsAccumulatedLosses2022-12-3106362561core:LandBuildings2023-12-3106362561core:PlantMachinery2023-12-3106362561core:Vehicles2023-12-3106362561core:FurnitureFittings2023-12-3106362561core:OfficeEquipment2023-12-3106362561core:NetGoodwill2023-12-3106362561core:IntangibleAssetsOtherThanGoodwill2023-12-3106362561core:ListedExchangeTraded2023-12-3106362561core:UnlistedNon-exchangeTraded2023-12-3106362561core:LandBuildings2022-12-3106362561core:PlantMachinery2022-12-3106362561core:Vehicles2022-12-3106362561core:FurnitureFittings2022-12-3106362561core:OfficeEquipment2022-12-3106362561core:NetGoodwill2022-12-3106362561core:IntangibleAssetsOtherThanGoodwill2022-12-3106362561core:ListedExchangeTraded2022-12-3106362561core:UnlistedNon-exchangeTraded2022-12-3106362561core:LandBuildings2023-01-012023-12-3106362561core:PlantMachinery2023-01-012023-12-3106362561core:Vehicles2023-01-012023-12-3106362561core:FurnitureFittings2023-01-012023-12-3106362561core:OfficeEquipment2023-01-012023-12-3106362561core:NetGoodwill2023-01-012023-12-3106362561core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106362561core:ListedExchangeTraded2023-01-012023-12-3106362561core:UnlistedNon-exchangeTraded2023-01-012023-12-3106362561core:MoreThanFiveYears2023-01-012023-12-3106362561core:Non-currentFinancialInstruments2023-12-3106362561core:Non-currentFinancialInstruments2022-12-3106362561dpl:CostSales2023-01-012023-12-3106362561dpl:DistributionCosts2023-01-012023-12-3106362561core:LandBuildings2023-01-012023-12-3106362561core:PlantMachinery2023-01-012023-12-3106362561core:Vehicles2023-01-012023-12-3106362561core:FurnitureFittings2023-01-012023-12-3106362561core:OfficeEquipment2023-01-012023-12-3106362561dpl:AdministrativeExpenses2023-01-012023-12-3106362561core:NetGoodwill2023-01-012023-12-3106362561core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106362561dpl:GroupUndertakings2023-01-012023-12-3106362561dpl:ParticipatingInterests2023-01-012023-12-3106362561dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3106362561core:ListedExchangeTraded2023-01-012023-12-3106362561dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3106362561core:UnlistedNon-exchangeTraded2023-01-012023-12-3106362561dpl:CostSales2022-01-012022-12-3106362561dpl:DistributionCosts2022-01-012022-12-3106362561core:LandBuildings2022-01-012022-12-3106362561core:PlantMachinery2022-01-012022-12-3106362561core:Vehicles2022-01-012022-12-3106362561core:FurnitureFittings2022-01-012022-12-3106362561core:OfficeEquipment2022-01-012022-12-3106362561dpl:AdministrativeExpenses2022-01-012022-12-3106362561core:NetGoodwill2022-01-012022-12-3106362561core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3106362561dpl:GroupUndertakings2022-01-012022-12-3106362561dpl:ParticipatingInterests2022-01-012022-12-3106362561dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3106362561core:ListedExchangeTraded2022-01-012022-12-3106362561dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3106362561core:UnlistedNon-exchangeTraded2022-01-012022-12-3106362561core:NetGoodwill2023-12-3106362561core:IntangibleAssetsOtherThanGoodwill2023-12-3106362561core:LandBuildings2023-12-3106362561core:PlantMachinery2023-12-3106362561core:Vehicles2023-12-3106362561core:FurnitureFittings2023-12-3106362561core:OfficeEquipment2023-12-3106362561core:AfterOneYear2023-12-3106362561core:WithinOneYear2023-12-3106362561core:ListedExchangeTraded2023-12-3106362561core:UnlistedNon-exchangeTraded2023-12-3106362561core:ShareCapital2023-12-3106362561core:SharePremium2023-12-3106362561core:RevaluationReserve2023-12-3106362561core:OtherReservesSubtotal2023-12-3106362561core:RetainedEarningsAccumulatedLosses2023-12-3106362561core:NetGoodwill2022-12-3106362561core:IntangibleAssetsOtherThanGoodwill2022-12-3106362561core:LandBuildings2022-12-3106362561core:PlantMachinery2022-12-3106362561core:Vehicles2022-12-3106362561core:FurnitureFittings2022-12-3106362561core:OfficeEquipment2022-12-3106362561core:AfterOneYear2022-12-3106362561core:WithinOneYear2022-12-3106362561core:ListedExchangeTraded2022-12-3106362561core:UnlistedNon-exchangeTraded2022-12-3106362561core:ShareCapital2022-12-3106362561core:SharePremium2022-12-3106362561core:RevaluationReserve2022-12-3106362561core:OtherReservesSubtotal2022-12-3106362561core:RetainedEarningsAccumulatedLosses2022-12-3106362561core:NetGoodwill2022-01-0106362561core:IntangibleAssetsOtherThanGoodwill2022-01-0106362561core:LandBuildings2022-01-0106362561core:PlantMachinery2022-01-0106362561core:Vehicles2022-01-0106362561core:FurnitureFittings2022-01-0106362561core:OfficeEquipment2022-01-0106362561core:AfterOneYear2022-01-0106362561core:WithinOneYear2022-01-0106362561core:ListedExchangeTraded2022-01-0106362561core:UnlistedNon-exchangeTraded2022-01-0106362561core:ShareCapital2022-01-0106362561core:SharePremium2022-01-0106362561core:RevaluationReserve2022-01-0106362561core:OtherReservesSubtotal2022-01-0106362561core:RetainedEarningsAccumulatedLosses2022-01-0106362561core:AfterOneYear2023-01-012023-12-3106362561core:WithinOneYear2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3106362561core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3106362561core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3106362561core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3106362561core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3106362561core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3106362561bus:Director12023-01-012023-12-31

PATTERN ONE LIMITED

Registered Number
06362561
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

PATTERN ONE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Peter Altena

Registered Address

Unit 15b Deans Road
Old Wolverton
Milton Keynes
MK12 5NA

Registered Number

06362561 (England and Wales)
PATTERN ONE LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4127,575146,645
127,575146,645
Current assets
Debtors132,583188,125
Cash at bank and on hand5,96384,826
138,546272,951
Creditors amounts falling due within one year5(55,932)(93,858)
Net current assets (liabilities)82,614179,093
Total assets less current liabilities210,189325,738
Creditors amounts falling due after one year6(141,478)(269,017)
Provisions for liabilities8(17,949)(2,805)
Net assets50,76253,916
Capital and reserves
Profit and loss account50,76253,916
Shareholders' funds50,76253,916
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
Peter Altena
Director
Registered Company No. 06362561
PATTERN ONE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Intangible assets
Goodwill is depreciated over a 10 year period
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year1010
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2329,38829,388
At 31 December 2329,38829,388
Amortisation and impairment
At 01 January 2329,38829,388
At 31 December 2329,38829,388
Net book value
At 31 December 23--
At 31 December 22--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 23311,05116,777327,828
Additions4,2201,8586,078
At 31 December 23315,27118,635333,906
Depreciation and impairment
At 01 January 23165,94915,234181,183
Charge for year24,0281,12025,148
At 31 December 23189,97716,354206,331
Net book value
At 31 December 23125,2942,281127,575
At 31 December 22145,1021,543146,645
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables49,87835,869
Bank borrowings and overdrafts10,00057,989
Taxation and social security(3,946)-
Total55,93293,858
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts141,478243,763
Other creditors-25,254
Total141,478269,017
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts-25,253
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)17,9492,805
Total17,9492,805