Company No: SC469309 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mrs E Paterson
	Mr I Paterson

REGISTERED OFFICE	5 Mccann Court
	Plean
	Stirling
	FK7 8GD
	Scotland
	United Kingdom

COMPANY NUMBER

SC469309 (Scotland)

CHARTERED ACCOUNTANTS	Johnston Carmichael LLP
	Unit 2A
	The Paddock
	Stirling Agricultural Centre
	Stirling
	FK9 4RN

		2026		2025
		£		£
Fixed assets		227,361		227,551
Current assets		1,202		1,909
Creditors: amounts falling due within one year		( 150,423)		( 153,174)
Net current liabilities		( 149,221)		( 151,265)
Total assets less current liabilities		78,140		76,286
Creditors: amounts falling due after more than one year		( 71,490)		( 75,611)
Accruals and deferred income		( 3,936)		-
Net assets		2,714		675
Capital and reserves		2,714		675

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Paterson Commercial Limited (registered number: SC469309) were approved and authorised for issue by the Board of Directors on 21 May 2026 and were signed on its behalf by:

E Paterson Director

I Paterson Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC469309). The address of its registered office is 5 Mccann Court, Plean, Stirling, FK7 8GD, Scotland, United Kingdom.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2

3. Directors’ benefits: advances, credit and guarantees

Advances

During the year the company received interest free loans from the directors amounting to £7,215 and made repayments totalling £4,215. As at 28th February 2026, total amount owed to the directors was £145,577 (2025 - £142,577).

These loans are unsecured, interest free and repayable on demand.