REGISTERED NUMBER: 04471854 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

H A & T Patel Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Hemantkumar Ambalal Patel

Mr Bhavik Patel

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

04471854 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

19,206

17,207

19,206

17,207

CURRENT ASSETS

Inventories

98,564

96,027

Debtors

6

64,917

51,078

Cash at bank and in hand

52,709

44,395

216,190

191,500

CREDITORS

Amounts falling due within one year

7

135,907

115,233

NET CURRENT ASSETS

80,283

76,267

TOTAL ASSETS LESS CURRENT LIABILITIES

99,489

93,474

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

99,487

93,472

SHAREHOLDERS' FUNDS

99,489

93,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr Hemantkumar Ambalal Patel - Director

1.	STATUTORY INFORMATION

H A & T Patel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

60,000

AMORTISATION

At 1 September 2024

and 31 August 2025

60,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 September 2024

169,986

Additions

6,800

At 31 August 2025

176,786

DEPRECIATION

At 1 September 2024

152,779

Charge for year

4,801

At 31 August 2025

157,580

NET BOOK VALUE

At 31 August 2025

19,206

At 31 August 2024

17,207

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

60,000

50,000

Other debtors

4,917

1,078

64,917

51,078

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

15,070

9,650

Taxation and social security

1,991

7,546

Other creditors

118,846

98,037

135,907

115,233

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary A share

1

2

2

9.	RELATED PARTY DISCLOSURES

During the year, the company has paid rent of £15,000 (2024: £15,000) in respect of business property owned by the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................