2023-09-012024-08-312024-08-31false10332952PATTERSON ELLIOTT MANAGEMENT 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PATTERSON ELLIOTT MANAGEMENT LIMITED

Registered Number
10332952
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

PATTERSON ELLIOTT MANAGEMENT LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Malcolm Douglas

Registered Address

35 St Leonards Road
Northampton
NN4 8DL

Registered Number

10332952 (England and Wales)
PATTERSON ELLIOTT MANAGEMENT LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-355
-355
Current assets
Debtors494-
Cash at bank and on hand8,15911,107
8,25311,107
Creditors amounts falling due within one year5(8,024)(10,636)
Net current assets (liabilities)229471
Total assets less current liabilities229826
Provisions for liabilities6-(135)
Net assets229691
Capital and reserves
Called up share capital100100
Profit and loss account129591
Shareholders' funds229691
The financial statements were approved and authorised for issue by the Director on 27 September 2024, and are signed on its behalf by:
Malcolm Douglas
Director
Registered Company No. 10332952
PATTERSON ELLIOTT MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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.
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.
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:

Straight line (years)
Fixtures and fittings3
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 September 231131,7971,910
At 31 August 241131,7971,910
Depreciation and impairment
At 01 September 23951,4601,555
Charge for year18337355
At 31 August 241131,7971,910
Net book value
At 31 August 24---
At 31 August 2318337355
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income94-
Total94-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-320
Taxation and social security61919
Other creditors6,0437,657
Accrued liabilities and deferred income1,9201,740
Total8,02410,636
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-135
Total-135