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Registered number: 03831424
Patchett Forest Products Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Patchett Forest Products Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Patchett Forest Products Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 03831424

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 440 |  | 587
|  |  | 440 |  | 587
CURRENT ASSETS
Stocks |  | 1,500 |  | 1,500 |
Debtors | 5 | 283,986 |  | 249,858 |
Cash at bank and in hand |  | 45,543 |  | 119,921 |
|  | 331,029 |  | 371,279 |
Creditors: Amounts Falling Due Within One Year | 6 | (153,618 ) |  | (181,070 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 177,411 |  | 190,209
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,851 |  | 190,796
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,333 ) |  | (8,333 )
NET ASSETS |  |  | 174,518 |  | 182,463
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 174,418 |  | 182,363
SHAREHOLDERS' FUNDS |  |  | 174,518 |  | 182,463

Page 1
Page 2
Patchett Forest Products Limited
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr N Patchett Director
5 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Patchett Forest Products Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Patchett Forest Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03831424 . The registered office is 304 St.Mary's Lane, Upminster, Essex, RM14 3HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, exclusive of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% straight line
Plant & Machinery | 25% on written down value

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
Patchett Forest Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 June 2024 | 4,870 | 4,067 | 8,937
As at 31 May 2025 | 4,870 | 4,067 | 8,937
Depreciation
As at 1 June 2024 | 4,870 | 3,480 | 8,350
Provided during the period | - | 147 | 147
As at 31 May 2025 | 4,870 | 3,627 | 8,497
Net Book Value
As at 31 May 2025 | - | 440 | 440
As at 1 June 2024 | - | 587 | 587

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 280,238 |  | 249,014
Other debtors | 3,748 |  | 844
| 283,986 |  | 249,858

Page 4
Page 5
Patchett Forest Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 111,715 |  | 139,389
Bank loans and overdrafts | 5,000 |  | 5,000
Other creditors | 9,698 |  | 2,784
Taxation and social security | 27,205 |  | 33,897
| 153,618 |  | 181,070

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,333 |  | 8,333

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5