G PATTINSON FABRICATIONS LIMITED


Directors	Mr G Pattinson
	Mrs D L Pattinson


Company Secretary	Mrs D L Pattinson


Registered Address	Low Houses
	West Road
	Wigton
	CA7 0BE


Registered Number	05914909 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		139,575		101,523
			139,575		101,523
Current assets
Stocks		7,450		7,023
Debtors		176,176		52,659
Cash at bank and on hand		72,504		158,941
		256,130		218,623
Creditors amounts falling due within one year	4	(180,940)		(102,010)
Net current assets (liabilities)			75,190		116,613
Total assets less current liabilities			214,765		218,136
Creditors amounts falling due after one year	5		(8,136)		(9,268)
Provisions for liabilities			(26,519)		(19,289)
Net assets			180,110		189,579
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			179,110		188,579
Shareholders' funds			180,110		189,579

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:

Mr G Pattinson
Director
Registered Company No. 05914909

G PATTINSON FABRICATIONS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	368,411
	Additions	78,357
	Disposals	(3,875)
	At 30 September 25	442,894
	Depreciation and impairment
	At 01 October 24	266,888
	Charge for year	37,205
	On disposals	(775)
	At 30 September 25	303,319
	Net book value
	At 30 September 25	139,575
	At 30 September 24	101,523

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	98,520	34,192
Bank borrowings and overdrafts	9,645	10,645
Taxation and social security	15,757	32,639
Finance lease and HP contracts	7,178	-
Other creditors	474	1,868
Accrued liabilities and deferred income	49,366	22,666
Total	180,940	102,010


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	9,268
Other creditors	8,136	-
Total	8,136	9,268

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	15,314		-


	The Company has hire purchase finance secured over one vehicle with an outstanding balance of £15,314 (2026: £nil). The finance is secured by the lender’s charge over the relevant vehicle until full repayment. At the balance sheet date, the Company was in compliance with the terms of the agreement.