Registered number
SC816657
J&M PATTERSON (SCOT) LTD
33 High Street
Alness
Filleted Accounts
for the period from 17 July 2024 to 31 July 2025
Gondal Yousaf & Co. Ltd
Chartered Certified Accountants
Registered Auditors
298-300 Maxwell Road
Glasgow
G41 1PJ
Ref:J088/TM

J&M PATTERSON (SCOT) LTD
Registered number: | SC816657
Balance Sheet
as at 31 July 2025
Notes |  |  |  |
|  |  |  | £ |
Fixed assets
Tangible assets | 3 |  |  | 36,211
Current assets
Stocks |  |  | 185,679
Cash at bank and in hand |  |  | 137,713
|  |  | 323,392 |  |
Creditors: amounts falling due within one year | 4 |  | (92,165)
Net current assets |  |  |  | 231,227 |
Total assets less current liabilities |  |  |  | 267,438 |
Creditors: amounts falling due after more than one year | 5 |  |  | (292,468)
Net liabilities |  |  |  | (25,030) |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (25,130)
Shareholder's funds |  |  |  | (25,030) |
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 member has 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.
Mr Ikram Ulhaq
Director
Approved by the board on 14 April 2026

J&M PATTERSON (SCOT) LTD
Notes to the Accounts
for the period from 17 July 2024 to 31 July 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 10% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
2 | Employees
Number
| Average number of persons employed by the company | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixture & Fittings etc
£
| Cost
| Additions | 40,234
| At 31 July 2025 | 40,234
| Depreciation
| Charge for the period | 4,023
| At 31 July 2025 | 4,023
| Net book value
| At 31 July 2025 | 36,211
4 | Creditors: amounts falling due within one year
£
| Trade creditors | 86,101
| Taxation and social security costs | 6,064
|  |  |  |  |  | 92,165 |
5 | Creditors: amounts falling due after one year
£ |
| Director's Loan account | 292,468 |

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