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Company Registration No. 13381476 (England and Wales)
Patoche Limited Unaudited accounts for the year ended 31 March 2024
Patoche Limited Unaudited accounts Contents
Page
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Patoche Limited Company Information for the year ended 31 March 2024
Director
Laurent Trenga
Company Number
13381476 (England and Wales)
Registered Office
67 Dennis Road East Molesey KT8 9EE United Kingdom
Accountants
Yukimi Rabnott FCPFA for and on behalf of On The Spot Trading Name of Carson Rabnott Limited EC2Y 8BY
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Patoche Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,158 
28,392 
Current assets
Inventories
3,000 
3,120 
Debtors
3,509 
3,089 
Cash at bank and in hand
204,869 
153,512 
211,378 
159,721 
Creditors: amounts falling due within one year
(73,056)
(54,846)
Net current assets
138,322 
104,875 
Total assets less current liabilities
169,480 
133,267 
Provisions for liabilities
Deferred tax
(7,309)
(5,394)
Net assets
162,171 
127,873 
Capital and reserves
Called up share capital
2 
4 
Share premium
34,022 
34,022 
Capital redemption reserve
2 
- 
Profit and loss account
128,145 
93,847 
Shareholders' funds
162,171 
127,873 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 October 2024 and were signed on its behalf by
Laurent Trenga Director Company Registration No. 13381476
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Patoche Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Patoche Limited is a private company, limited by shares, registered in England and Wales, registration number 13381476. The registered office is 67 Dennis Road, East Molesey, KT8 9EE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Fixtures & fittings
5 years
Computer equipment
2 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes any expenditure incurred in bringing the stock to its present location and condition. A "first in first out" basis is used.
Deferred taxation
Deferred tax has been provided in full in respect of taxation deferred by timing differences (including fair value adjustments) between the treatment of certain items for taxation and accounting purposes except that a deferred tax asset is only recognised to the extent that it is recoverable. Deferred tax is measured using the tax rate that is expected to apply in the periods in which the timing differences are expected to reverse.
Pension costs
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in independently administered funds. The pension costs charge represents contributions payable for the period by the company to the fund.
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Patoche Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
30,927 
1,169 
1,021 
33,117 
Additions
26,439 
- 
- 
26,439 
Disposals
(20,824)
- 
- 
(20,824)
At 31 March 2024
36,542 
1,169 
1,021 
38,732 
Depreciation
At 1 April 2023
3,933 
126 
666 
4,725 
Charge for the year
5,990 
250 
355 
6,595 
On disposals
(3,746)
- 
- 
(3,746)
At 31 March 2024
6,177 
376 
1,021 
7,574 
Net book value
At 31 March 2024
30,365 
793 
- 
31,158 
At 31 March 2023
26,994 
1,043 
355 
28,392 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,509 
1,089 
Other debtors
2,000 
2,000 
3,509 
3,089 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
161 
- 
Taxes and social security
33,126 
21,503 
Other creditors
212 
601 
Accruals
39,557 
32,742 
73,056 
54,846 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £0.01 each
2 
2 
8
Transactions with related parties
There were no material transactions with directors and shareholders that were not conducted under normal market conditions. The company completed a share repurchase of 193 £0.01 Ordinary shares during the period for a consideration of £39,829. On repurchase the £2 nominal value was transferred to a capital redemption reserve.
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Patoche Limited Notes to the Accounts for the year ended 31 March 2024
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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