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COMPANY REGISTRATION NUMBER: 08505714

Patron Hallow Limited

Filleted Unaudited Financial Statements

30 April 2024

Patron Hallow Limited

Financial Statements

Year Ended 30 April 2024

Contents | Page

Statement of Financial Position | 1

Notes to the Financial Statements | 3

Patron Hallow Limited

Statement of Financial Position

30 April 2024

| 2024 | 2023
Note | £ | £ | £

Current Assets

Debtors | 6 | 155,608 |  | 36,000
Cash at bank and in hand | 1,069 |  | 8,274
| --------- |  | --------
| 156,677 |  | 44,274

Creditors: amounts falling due within one year | 7 | 210,062 |  | 128,038
| --------- |  | ---------
Net Current Liabilities |  | 53,385 | 83,764
|  | -------- | --------
Total Assets Less Current Liabilities |  | ( 53,385) | ( 83,764)

Creditors: amounts falling due after more than one year | 8 |  | 4,688 | 8,438
|  | -------- | --------
Net Liabilities |  | ( 58,073) | ( 92,202)
|  | -------- | --------

Capital and Reserves

Called up share capital |  | 1,000 | 1,000
Profit and loss account |  | ( 59,073) | ( 93,202)
|  | -------- | --------
Shareholders Deficit |  | ( 58,073) | ( 92,202)
|  | -------- | --------

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 Section 1A of 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.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Patron Hallow Limited

Statement of Financial Position (continued)

30 April 2024
These financial statements were approved by the board of directors and authorised for issue on 11 November 2025 , and are signed on behalf of the board by:

Mr J.L. Davies |
Director |

Company registration number: 08505714

Patron Hallow Limited

Notes to the Financial Statements

Year Ended 30 April 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit B, 1st Floor, 210 Cygnet Court, Centre Park, Warrington, Cheshire, WA1 1PP.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Computer Equipment | - | 20% straight line

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).
5. Tangible Assets

| Computer Equipment | Total
| £ | £
Cost |  |
At 1 May 2023 and 30 April 2024 | 320 | 320
| ---- | ----
Depreciation |  |
At 1 May 2023 and 30 April 2024 | 320 | 320
| ---- | ----
Carrying amount |  |
At 30 April 2024 | – | –
| ---- | ----
At 30 April 2023 | – | –
| ---- | ----

6. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 125,700 | 6,900
Other debtors | 29,908 | 29,100
| --------- | --------
| 155,608 | 36,000
| --------- | --------

7. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 3,750 | 3,750
Trade creditors | – | 218
Social security and other taxes | 21,549 | 6,013
Amounts owed to connected company | 165,801 | 100,234
Pension creditor | – | 178
Other creditors | 18,962 | 17,645
| --------- | ---------
| 210,062 | 128,038
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 4,688 | 8,438
| ------- | -------

9. Controlling Party
On 30 January 2018 100% of the company's issued A ordinary share capital was acquired by Broadly Vertical Limited . The company's ultimate parent company is Broadly Vertical Limited, a company incorporated and registered in the United Kingdom.