J R Pat Testing Ltd Accounts






	J R Pat Testing Ltd
	Company No. 08988737

	Information for Filing with The Registrar
	30 April 2026

The Directors present their report and the accounts for the year ended 30 April 2026.

Principal activities

The principal activity of the company during the year under review was Pat Testing.
-

Directors

The Directors who served at any time during the year were as follows:

C.Ross
J.Ross




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.Ross
Director
28 May 2026

at	30 April 2026
Company No.		08988737	Notes	2026	2025
				£	£
Fixed assets
	Tangible assets		5	12,267	16,430
				12,267	16,430
Current assets
	Debtors		6	324,955	243,805
	Investments		7	-	-
	Cash at bank and in hand			147,726	75,115
				472,681	318,920
Creditors: Amount falling due within one year			8	(249,766)	(193,922)
Net current assets				222,915	124,998
Total assets less current liabilities				235,182	141,428
Creditors: Amounts falling due after more than one year			9	(42,020)	(62,537)
Net assets				193,162	78,891

Capital and reserves
	Called up share capital			3	3
	Profit and loss account		11	193,159	78,888

Total equity				193,162	78,891


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 28 May 2026 and signed on its behalf by:
J.Ross
Director
28 May 2026

for the year ended 30 April 2026

1

General information

J R Pat Testing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08988737

Its registered office is:

2 Pynewood House

1A Exeter Road

Ivybridge

Devon

PL21 0FN

2

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

33% Straight line

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 profit and loss account because of items of income or expense that are taxable or deductible in other years 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
		2026	2025
		Number	Number
	The average monthly number of employees (including directors) during the year was:	10	11

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	50,258	24,022
		Total corporation tax	50,258.00	24,022.00

		Tax on profit on ordinary activities	50,258	24,022

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		751	£	£
		Profit on ordinary activities before tax	198,029	103,541

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	49,507	25,885
		Expenses not deductible for tax purposes	751	(1,863)
		Tax on profit on ordinary activities	50,258	24,022

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 May 2025	-	19,069	10,000	-	29,069
		Additions	-	1,723	-	-	1,723
		At 30 April 2026	-	20,792	10,000	-	30,792
		Depreciation
		At 1 May 2025	-	9,983	2,656	-	12,639
		Charge for the year	-	4,050	1,836	-	5,886
		At 30 April 2026	-	14,033	4,492	-	18,525
		Net book values
		At 30 April 2026	-	6,759	5,508	-	12,267
		At 30 April 2025	-	9,086	7,344	-	16,430

6	Debtors
			2026	2025
			£	£
		Trade debtors	317,378	234,386
		Other debtors	3,339	5,927
		Prepayments and accrued income	4,238	3,492
			324,955	243,805

7

Current asset investments

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£
		Bank loans and overdrafts	20,356	62,323
		Trade creditors	53,995	29,380
		Taxes and social security	128,818	86,930
		Loans from directors	24	1,028
		Other creditors	45,990	1,131
		Accruals and deferred income	583	13,130
			249,766	193,922

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£
		Bank loans and overdrafts	42,020	62,537
			42,020	62,537

10

Share Capital

3 Ordinary shares of £1 each

11	Reserves
			Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£

		Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	33,500	62,000
			33,500	62,000

		Dividends by type:
		Equity dividends	33,500	62,000
			33,500	62,000