Blair & Patterson Manufacturing Limited SC421667 true 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is manufacture of kitchen units. Digita Accounts Production Advanced 6.30.9574.0 true D Blair SC421667 2024-08-01 2025-07-31 SC421667 2025-07-31 SC421667 bus:OrdinaryShareClass1 2025-07-31 SC421667 core:ShareCapital 2025-07-31 SC421667 core:CurrentFinancialInstruments 2025-07-31 SC421667 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 SC421667 bus:FRS102 2024-08-01 2025-07-31 SC421667 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC421667 bus:FullAccounts 2024-08-01 2025-07-31 SC421667 bus:RegisteredOffice 2024-08-01 2025-07-31 SC421667 bus:Director1 2024-08-01 2025-07-31 SC421667 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 SC421667 bus:EntityHasNeverTraded 2024-08-01 2025-07-31 SC421667 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC421667 countries:Scotland 2024-08-01 2025-07-31 SC421667 2024-07-31 SC421667 bus:OrdinaryShareClass1 2024-07-31 SC421667 core:ShareCapital 2024-07-31 SC421667 core:CurrentFinancialInstruments 2024-07-31 SC421667 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC421667

Blair & Patterson Manufacturing Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Blair & Patterson Manufacturing Limited

Profit and Loss Account for the Year Ended 31 July 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Blair & Patterson Manufacturing Limited

(Registration number: SC421667)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 1 | 1
Capital and reserves |  |  |
Called up share capital | 4 | 1 | 1
Shareholders' funds |  | 1 | 1

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 9 March 2026.

.........................................

D Blair

Director

Blair & Patterson Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
27 North Bridge Street
Hawick
Borders
TD9 9BD
Scotland

The principal place of business is:
Unit 1 & 2
Galalaw Business Park
Hawick
Roxburghshire
TD9 8PJ
Scotland

These financial statements were authorised for issue by the director on 9 March 2026.

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.

The financial statements are presented in Sterling (£) and rounded to the nearest £1.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Blair & Patterson Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1 | 1
| 1 | 1

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1