Company Accounts and Tax Online SC740544 Board of Directors 1.9.24 31.8.25 31.8.25 false iso4217:GBP xbrli:pure SC740544 2023-09-01 2024-08-31 SC740544 2025-08-31 SC740544 2024-09-01 2025-08-31 SC740544 2024-08-31 SC740544 countries:Scotland 2024-09-01 2025-08-31 SC740544 curr:PoundSterling 2024-09-01 2025-08-31 SC740544 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC740544 uk-bus:FRS102 2024-09-01 2025-08-31 SC740544 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC740544 uk-bus:FullAccounts 2024-09-01 2025-08-31 SC740544 uk-bus:RegisteredOffice 2024-09-01 2025-08-31 SC740544 uk-bus:Director1 2024-09-01 2025-08-31 SC740544 uk-bus:Director1 2024-09-01 SC740544 uk-bus:Director1 2025-08-31 SC740544 core:AfterOneYear 2025-08-31 SC740544 core:AfterOneYear 2024-08-31 SC740544 core:WithinOneYear 2025-08-31 SC740544 core:WithinOneYear 2024-08-31 SC740544 core:WithinOneYear 2024-09-01 2025-08-31 SC740544 core:AfterOneYear 2025-08-31 SC740544 core:AfterOneYear 2024-08-31 SC740544 core:AfterOneYear 2024-09-01 2025-08-31 SC740544 core:ShareCapital 2025-08-31 SC740544 core:ShareCapital 2024-08-31 SC740544 core:RevaluationReserve 2025-08-31 SC740544 core:RevaluationReserve 2024-08-31 SC740544 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC740544 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC740544 1 2024-09-01 2025-08-31 SC740544 core:LandBuildings 2024-09-01 2025-08-31 SC740544 core:LandBuildings 2025-08-31 SC740544 core:LandBuildings 2023-09-01 2024-08-31 SC740544 core:LandBuildings 2024-08-31 SC740544 core:PlantMachinery 2024-09-01 2025-08-31 SC740544 core:PlantMachinery 2025-08-31 SC740544 core:PlantMachinery 2023-09-01 2024-08-31 SC740544 core:PlantMachinery 2024-08-31 SC740544 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 SC740544 core:FurnitureFittingsToolsEquipment 2025-08-31 SC740544 core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 SC740544 core:FurnitureFittingsToolsEquipment 2024-08-31 SC740544 core:OfficeEquipment 2024-09-01 2025-08-31 SC740544 core:OfficeEquipment 2025-08-31 SC740544 core:OfficeEquipment 2023-09-01 2024-08-31 SC740544 core:OfficeEquipment 2024-08-31 SC740544 core:Vehicles 2024-09-01 2025-08-31 SC740544 core:Vehicles 2025-08-31 SC740544 core:Vehicles 2023-09-01 2024-08-31 SC740544 core:Vehicles 2024-08-31 SC740544 core:NetGoodwill 2024-09-01 2025-08-31 SC740544 core:NetGoodwill 2025-08-31 SC740544 core:NetGoodwill 2023-09-01 2024-08-31 SC740544 core:NetGoodwill 2024-08-31 SC740544 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 SC740544 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC740544 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 SC740544 core:IntangibleAssetsOtherThanGoodwill 2024-08-31

# PATEL RETAIL LIMITED

## Company Registration Number:
SC740544 (Scotland)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 01 September 2024

## End date: 31 August 2025

# PATEL RETAIL LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# PATEL RETAIL LIMITED

## Company Information

for the Period Ended 31 August 2025

Director: |  | RIMABEN RITESHKUMAR PATEL
Registered office: |  | 26 Hillcrest Bo'Ness GB-SCT EH51 9HT
Company Registration Number: |  | SC740544 (Scotland)

# PATEL RETAIL LIMITED

## Directors' Report Period Ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal Activities

The company's principal activity during the period was that of licensed grocers.

Directors

The directors shown below have held office during the whole of the period from 01 September 2024 to 31 August 2025
RIMABEN RITESHKUMAR PATEL

This report was approved by the board of directors on 3 October 2025
And Signed On Behalf Of The Board By:

Name: RIMABEN RITESHKUMAR PATEL
Status: Director

# PATEL RETAIL LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 40,964 | 26,912
Total fixed assets: |  | 40,964 | 26,912
Current assets
Stocks: |  | 28,220 | 36,150
Debtors: | 5 | 14,489 | 11,041
Cash at bank and in hand: |  | 3,389 | 1,298
Total current assets: |  | 46,098 | 48,489
Creditors: amounts falling due within one year: | 6 | ( 39,953 ) | ( 42,223 )
Net current assets (liabilities): |  | 6,145 | 6,266
Total assets less current liabilities: |  | 47,109 | 33,178
Creditors: amounts falling due after more than one year: | 7 | ( 40,683 ) | ( 27,755 )
Total net assets (liabilities): |  | 6,426 | 5,423

The notes form part of these financial statements

# PATEL RETAIL LIMITED

## Balance sheet continued

As at 31 August 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 6,425 | 5,422
Shareholders funds: |  | 6,426 | 5,423

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 3 October 2025
And Signed On Behalf Of The Board By:

Name: RIMABEN RITESHKUMAR PATEL
Status: Director

The notes form part of these financial statements

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 3. Off balance sheet disclosure

  No

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Tangible assets

| Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | ---
Cost | £ | £ | £ | £
At 01 September 2024 | 11,050 | 2,853 | 16,707 | 30,610
Additions | - | - | 17,939 | 17,939
Disposals | - | - | - | -
Revaluations | - | - | - | -
Transfers | - | - | - | -
At 31 August 2025 | 11,050 | 2,853 | 34,646 | 48,549
Depreciation |  |  |  |
At 01 September 2024 | 2,100 | 484 | 1,114 | 3,698
Charge for year | 895 | 237 | 2,755 | 3,887
On disposals | - | - | - | -
Other adjustments | - | - | - | -
At 31 August 2025 | 2,995 | 721 | 3,869 | 7,585
Net book value |  |  |  |
At 31 August 2025 | 8,055 | 2,132 | 30,777 | 40,964
At 31 August 2024 | 8,950 | 2,369 | 15,593 | 26,912

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Prepayments and accrued income | 1,285 | 3,767
Other debtors | 13,204 | 7,274
Total | 14,489 | 11,041

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 3,519 | 7,661
Taxation and social security | 3,241 | 2,561
Other creditors | 33,193 | 32,001
Total | 39,953 | 42,223

# PATEL RETAIL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 7.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts |  | 4,572
Other creditors | 40,683 | 23,183
Total | 40,683 | 27,755