PATRA SELECTIONS LIMITED 31/03/2025 iXBRL

CH COPY

Company registration number: 00864408

PATRA SELECTIONS LIMITED

Unaudited filleted financial statements

31 March 2025

PATRA SELECTIONS LIMITED

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

PATRA SELECTIONS LIMITED

Directors and other information


	Directors	Mrs U Patra
		Miss R Patra
		Mrs S De Lacey


	Secretary	Mrs U Patra


	Company number	00864408


	Registered office	1-5 Nant Road
		London
		NW2 2PS


	Business address	1-5 Nant Road
		London
		NW2 2PS


	Accountants	Hansons
		39a Joel Street
		Northwood Hills
		Middlesex
		HA6 1NZ

PATRA SELECTIONS LIMITED

Statement of financial position

31 March 2025

			2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,068,352		1,105,033
Investments	6	1		1
		_________		_________
			1,068,353		1,105,034

Current assets
Stocks		1,039,729		1,184,401
Debtors	7	131,585		87,612
Cash at bank and in hand		4,544,525		4,681,985
		_________		_________
		5,715,839		5,953,998
Creditors: amounts falling due
within one year	8	( 454,466)		( 608,011)
		_________		_________
Net current assets			5,261,373		5,345,987
			_________		_________
Total assets less current liabilities			6,329,726		6,451,021

Provisions for liabilities			( 5,102)		( 5,102)
			_________		_________

Net assets			6,324,624		6,445,919
			_________		_________


Capital and reserves
Called up share capital			20,000		20,000
Profit and loss account			6,304,624		6,425,919
			_________		_________

Shareholders funds			6,324,624		6,445,919
			_________		_________

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 August 2025 , and are signed on behalf of the board by:

Miss R Patra

Director

Company registration number: 00864408

PATRA SELECTIONS LIMITED

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	20,000	5,957,023	5,977,023

(Loss)/profit for the year		648,896	648,896
	_______	_________	_________
Total comprehensive income for the year	-	648,896	648,896

Dividends paid and payable		( 180,000)	( 180,000)
	_______	_________	_________
Total investments by and distributions to owners	-	( 180,000)	( 180,000)

	_______	_________	_________
At 31 March 2024 and 1 April 2024	20,000	6,425,919	6,445,919

(Loss)/profit for the year		( 121,295)	( 121,295)
	_______	_________	_________
Total comprehensive income for the year	-	( 121,295)	( 121,295)

	_______	_________	_________
At 31 March 2025	20,000	6,304,624	6,324,624
	_______	_________	_________

PATRA SELECTIONS LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 1-5 Nant Road, London, NW2 2PS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

4. Employee numbers

The average number of persons employed by the company during the year amounted to 25 (2024: 26 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	1,694,917	63,277	15,643	1,773,837
Additions	-	560	-	560
	_________	_______	_______	_________
At 31 March 2025	1,694,917	63,837	15,643	1,774,397
	_________	_______	_______	_________
Depreciation
At 1 April 2024	611,406	42,331	15,067	668,804
Charge for the year	33,898	3,228	115	37,241
	_________	_______	_______	_________
At 31 March 2025	645,304	45,559	15,182	706,045
	_________	_______	_______	_________
Carrying amount
At 31 March 2025	1,049,613	18,278	461	1,068,352
	_________	_______	_______	_________
At 31 March 2024	1,083,511	20,946	576	1,105,033
	_________	_______	_______	_________

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	1	1
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	1	1
	_______	_______
At 31 March 2024	1	1
	_______	_______

7. Debtors 2025 2024

£ £


Other debtors and prepayments	100,352	87,612
	_______	_______

8. Creditors: amounts falling due within one year 2025 2024

£ £


Trade creditors	327,580	281,587
Amounts owed to group undertakings	1	1
Corporation tax	-	227,739
Social security and other taxes	109,200	81,015
Other creditors and accruals	17,685	17,669
	_______	_______
	454,466	608,011
	_______	_______

9. Directors advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

			2025
	Balance brought forward	Advances/ (credits)	Balance o/standing
	£	£	£

Mrs U Patra	4,388	409	4,797
Miss R Patra	( 4,066)	( 36)	( 4,102)
	_______	_______	_______
	322	373	695
	_______	_______	_______

			2024
	Balance brought forward	Advances/ (credits)	Balance o/standing
	£	£	£

Mrs U Patra	4,797	( 409)	4,388
Miss R Patra	( 200)	( 3,866)	( 4,066)
	_______	_______	_______
	4,597	( 4,275)	322
	_______	_______	_______

10. Controlling party

The directors are considered to be the controlling party.