Registered number
SC424944
Patterson Irving Limited
Filleted Accounts
31 March 2025

Patterson Irving Limited | Registered number
Balance Sheet | SC424944
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 1,640 |  |  | 2,186
Current assets
Debtors | 5 |  | 582 |  |  | 22,304
Cash at bank and in hand |  |  | 60,979 |  |  | 11,735
|  |  | 61,561 |  |  | 34,039
Creditors: amounts falling due within one year | 6 |  | (57,936) |  |  | (36,071)
Net current assets/(liabilities) |  |  |  | 3,625 |  |  | (2,032)
Net assets |  |  |  | 5,265 |  |  | 154
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 5,264 |  |  | 153
Shareholders' funds |  |  |  | 5,265 |  |  | 154
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Irving
Director
Approved by the board on 20 March 2026

Patterson Irving Limited
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as applied to small entities by section 1A of the standard.
| Turnover
| Turnover represents fee income receivable, net of value added tax.
| Goodwill and amortisation
| Purchased goodwill is capitalised and amortised over its estimated useful life. The company's goodwill has now been fully amortised.
| Tangible fixed assets and depreciation
| Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation has been provided at the following rate to write off the assets over their estimated useful lives:
| Equipment - | 25% p.a. on the reducing balance basis
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of employees | 1 |  | 1
3 | Intangible fixed assets
Goodwill
£
| Cost
| At 1 April 2024 | 30,000
| At 31 March 2025 | 30,000
| Amortisation
| At 1 April 2024 | 30,000
| At 31 March 2025 | 30,000
| Net book value
| At 31 March 2025 and 31 March 2024 | -
4 | Tangible fixed assets
|  |  |  |  |  | Equipment
£
| Cost
| At 1 April 2024 | 8,196
| At 31 March 2025 | 8,196
| Depreciation
| At 1 April 2024 | 6,010
| Charge for the year | 546
| At 31 March 2025 | 6,556
| Net book value
| At 31 March 2025 | 1,640
| At 31 March 2024 | 2,186
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 20,000
| Other debtors | 582 |  | 2,304
|  |  |  |  |  | 582 |  | 22,304
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax |  |  |  |  | 26,692 |  | 16,338
| Other taxes | 13,240 |  | 7,881
| Other creditors | 18,004 |  | 11,852
|  |  |  |  |  | 57,936 |  | 36,071
7 | Controlling party
| At 31 March 2025 the company was controlled by the director, Mr R Irving, since he owned the company's entire issued share capital.
8 | Other information
| Patterson Irving Limited is a private company limited by shares and incorporated in Scotland. Its registered office is Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD.

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