2024-02-242025-02-282025-02-28false15519765PATTON SOLUTIONS LTD2025-05-1241201falseiso4217:GBPxbrli:pure155197652024-02-24155197652025-02-28155197652024-02-242025-02-28155197652024-02-23155197652024-02-23155197652024-02-232024-02-2315519765bus:SmallEntities2024-02-242025-02-2815519765bus:AuditExempt-NoAccountantsReport2024-02-242025-02-2815519765bus:FullAccounts2024-02-242025-02-2815519765bus:PrivateLimitedCompanyLtd2024-02-242025-02-2815519765core:WithinOneYear2025-02-2815519765core:AfterOneYear2025-02-2815519765core:WithinOneYear2024-02-2315519765core:AfterOneYear2024-02-2315519765core:ShareCapital2025-02-2815519765core:SharePremium2025-02-2815519765core:RevaluationReserve2025-02-2815519765core:OtherReservesSubtotal2025-02-2815519765core:RetainedEarningsAccumulatedLosses2025-02-2815519765core:ShareCapital2024-02-2315519765core:SharePremium2024-02-2315519765core:RevaluationReserve2024-02-2315519765core:OtherReservesSubtotal2024-02-2315519765core:RetainedEarningsAccumulatedLosses2024-02-2315519765core:LandBuildings2025-02-2815519765core:PlantMachinery2025-02-2815519765core:Vehicles2025-02-2815519765core:FurnitureFittings2025-02-2815519765core:OfficeEquipment2025-02-2815519765core:NetGoodwill2025-02-2815519765core:IntangibleAssetsOtherThanGoodwill2025-02-2815519765core:ListedExchangeTraded2025-02-2815519765core:UnlistedNon-exchangeTraded2025-02-2815519765core:LandBuildings2024-02-2315519765core:PlantMachinery2024-02-2315519765core:Vehicles2024-02-2315519765core:FurnitureFittings2024-02-2315519765core:OfficeEquipment2024-02-2315519765core:NetGoodwill2024-02-2315519765core:IntangibleAssetsOtherThanGoodwill2024-02-2315519765core:ListedExchangeTraded2024-02-2315519765core:UnlistedNon-exchangeTraded2024-02-2315519765core:LandBuildings2024-02-242025-02-2815519765core:PlantMachinery2024-02-242025-02-2815519765core:Vehicles2024-02-242025-02-2815519765core:FurnitureFittings2024-02-242025-02-2815519765core:OfficeEquipment2024-02-242025-02-2815519765core:NetGoodwill2024-02-242025-02-2815519765core:IntangibleAssetsOtherThanGoodwill2024-02-242025-02-2815519765core:ListedExchangeTraded2024-02-242025-02-2815519765core:UnlistedNon-exchangeTraded2024-02-242025-02-2815519765core:MoreThanFiveYears2024-02-242025-02-2815519765core:Non-currentFinancialInstruments2025-02-2815519765core:Non-currentFinancialInstruments2024-02-2315519765dpl:CostSales2024-02-242025-02-2815519765dpl:DistributionCosts2024-02-242025-02-2815519765core:LandBuildings2024-02-242025-02-2815519765core:PlantMachinery2024-02-242025-02-2815519765core:Vehicles2024-02-242025-02-2815519765core:FurnitureFittings2024-02-242025-02-2815519765core:OfficeEquipment2024-02-242025-02-2815519765dpl:AdministrativeExpenses2024-02-242025-02-2815519765core:NetGoodwill2024-02-242025-02-2815519765core:IntangibleAssetsOtherThanGoodwill2024-02-242025-02-2815519765dpl:GroupUndertakings2024-02-242025-02-2815519765dpl:ParticipatingInterests2024-02-242025-02-2815519765dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-242025-02-2815519765core:ListedExchangeTraded2024-02-242025-02-2815519765dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-242025-02-2815519765core:UnlistedNon-exchangeTraded2024-02-242025-02-2815519765dpl:CostSales2024-02-232024-02-2315519765dpl:DistributionCosts2024-02-232024-02-2315519765core:LandBuildings2024-02-232024-02-2315519765core:PlantMachinery2024-02-232024-02-2315519765core:Vehicles2024-02-232024-02-2315519765core:FurnitureFittings2024-02-232024-02-2315519765core:OfficeEquipment2024-02-232024-02-2315519765dpl:AdministrativeExpenses2024-02-232024-02-2315519765core:NetGoodwill2024-02-232024-02-2315519765core:IntangibleAssetsOtherThanGoodwill2024-02-232024-02-2315519765dpl:GroupUndertakings2024-02-232024-02-2315519765dpl:ParticipatingInterests2024-02-232024-02-2315519765dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-232024-02-2315519765core:ListedExchangeTraded2024-02-232024-02-2315519765dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-232024-02-2315519765core:UnlistedNon-exchangeTraded2024-02-232024-02-2315519765core:NetGoodwill2025-02-2815519765core:IntangibleAssetsOtherThanGoodwill2025-02-2815519765core:LandBuildings2025-02-2815519765core:PlantMachinery2025-02-2815519765core:Vehicles2025-02-2815519765core:FurnitureFittings2025-02-2815519765core:OfficeEquipment2025-02-2815519765core:AfterOneYear2025-02-2815519765core:WithinOneYear2025-02-2815519765core:ListedExchangeTraded2025-02-2815519765core:UnlistedNon-exchangeTraded2025-02-2815519765core:ShareCapital2025-02-2815519765core:SharePremium2025-02-2815519765core:RevaluationReserve2025-02-2815519765core:OtherReservesSubtotal2025-02-2815519765core:RetainedEarningsAccumulatedLosses2025-02-2815519765core:NetGoodwill2024-02-2315519765core:IntangibleAssetsOtherThanGoodwill2024-02-2315519765core:LandBuildings2024-02-2315519765core:PlantMachinery2024-02-2315519765core:Vehicles2024-02-2315519765core:FurnitureFittings2024-02-2315519765core:OfficeEquipment2024-02-2315519765core:AfterOneYear2024-02-2315519765core:WithinOneYear2024-02-2315519765core:ListedExchangeTraded2024-02-2315519765core:UnlistedNon-exchangeTraded2024-02-2315519765core:ShareCapital2024-02-2315519765core:SharePremium2024-02-2315519765core:RevaluationReserve2024-02-2315519765core:OtherReservesSubtotal2024-02-2315519765core:RetainedEarningsAccumulatedLosses2024-02-2315519765core:NetGoodwill2024-02-2315519765core:IntangibleAssetsOtherThanGoodwill2024-02-2315519765core:LandBuildings2024-02-2315519765core:PlantMachinery2024-02-2315519765core:Vehicles2024-02-2315519765core:FurnitureFittings2024-02-2315519765core:OfficeEquipment2024-02-2315519765core:AfterOneYear2024-02-2315519765core:WithinOneYear2024-02-2315519765core:ListedExchangeTraded2024-02-2315519765core:UnlistedNon-exchangeTraded2024-02-2315519765core:ShareCapital2024-02-2315519765core:SharePremium2024-02-2315519765core:RevaluationReserve2024-02-2315519765core:OtherReservesSubtotal2024-02-2315519765core:RetainedEarningsAccumulatedLosses2024-02-2315519765core:AfterOneYear2024-02-242025-02-2815519765core:WithinOneYear2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:CostValuation2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-242025-02-2815519765core:Non-currentFinancialInstrumentscore:CostValuation2025-02-2815519765core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-02-2815519765core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2315519765core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2315519765core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2315519765bus:Director12024-02-242025-02-28

PATTON SOLUTIONS LTD

Registered Number
15519765
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

PATTON SOLUTIONS LTD
Company Information
for the period from 24 February 2024 to 28 February 2025

Director

Rickie Patton

Registered Address

2 Amen Corner
Moat Lane
Towcester
NN12 6AD

Registered Number

15519765 (England and Wales)
PATTON SOLUTIONS LTD
Balance Sheet as at
28 February 2025

Notes

2025

£

£

Fixed assets
Tangible assets312,191
12,191
Current assets
Debtors465,248
Cash at bank and on hand37,239
102,487
Creditors amounts falling due within one year5(58,878)
Net current assets (liabilities)43,609
Total assets less current liabilities55,800
Provisions for liabilities6(3,048)
Net assets52,752
Capital and reserves
Called up share capital700
Profit and loss account52,052
Shareholders' funds52,752
The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:
Rickie Patton
Director
Registered Company No. 15519765
PATTON SOLUTIONS LTD
Notes to the Financial Statements
for the period ended 28 February 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2025
Average number of employees during the year0
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions12,2982,63214,930
At 28 February 2512,2982,63214,930
Depreciation and impairment
Charge for year2,4602792,739
At 28 February 252,4602792,739
Net book value
At 28 February 259,8382,35312,191
At 23 February 24---
4.Debtors: amounts due within one year

2025

£
Trade debtors / trade receivables63,379
Prepayments and accrued income1,869
Total65,248
5.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables7,690
Taxation and social security29,227
Other creditors58
Accrued liabilities and deferred income21,903
Total58,878
6.Provisions for liabilities

2025

£
Net deferred tax liability (asset)3,048
Total3,048