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Registration number: 08857595

Laura Paterson Limited
Unaudited Financial Statements
for the Year Ended 30 April 2025

Laura Paterson Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 5

Laura Paterson Limited

(Registration number: 08857595)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,864 | 2,341
Current assets |  |  |
Debtors | 5 | 12,366 | 16,229
Cash at bank and in hand |  | 59,424 | 45,705
|  | 71,790 | 61,934
Creditors: Amounts falling due within one year | 6 | (17,561) | (13,023)
Net current assets |  | 54,229 | 48,911
Total assets less current liabilities |  | 56,093 | 51,252
Provisions for liabilities |  | (354) | (445)
Net assets |  | 55,739 | 50,807
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 55,729 | 50,797
Shareholders' funds |  | 55,739 | 50,807

Laura Paterson Limited

(Registration number: 08857595)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 November 2025

......................................... Mrs L Paterson Director

Laura Paterson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover includes the value of all services provided during the period, carried out in the ordinary course of the company’s activities.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Laura Paterson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment (furniture,fittings and equipment) | 33% straight line
Fixtures and fittings (furniture, fittings and equipment) | 25% straight line

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Laura Paterson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 5,631 | 5,631
Additions | 289 | 289
At 30 April 2025 | 5,920 | 5,920
Depreciation
At 1 May 2024 | 3,290 | 3,290
Charge for the year | 766 | 766
At 30 April 2025 | 4,056 | 4,056
Carrying amount
At 30 April 2025 | 1,864 | 1,864
At 30 April 2024 | 2,341 | 2,341

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 12,000 | 15,884
Prepayments | 345 | 345
Other debtors | 21 | -
| 12,366 | 16,229

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 128
Taxation and social security | 17,224 | 12,848
Other creditors | 337 | 47
| 17,561 | 13,023