PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Company limited by guarantee

Company Registration Number:
05280223 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 1 January 2025

End date: 30 September 2025

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal activities of the company

The company showed a profit this period. This increased from £5,036 in 2024 to £38,516 in 2025. There were a number of contributing factors to this, the current period is 9 months, whilst the previous period was 12 months. Costs were tightly managed and a review of expenditure was undertaken and costs reduced accordingly. Income is up by 5.5% this period (current period income considered equivalent to 12 months to compare with the previous year). Costs are tightly managed at administrative expenditure level. Gross profit was 80.9% (2024 83.0%). Net profit percentage was 5.4% (2024 0.6%). Salaries were down 1.8% this period (current period expenditure considered equivalent to 12 months to compare with the previous year). Consultancy fees were down 5.9% this period (current period expenditure considered equivalent to 12 months to compare with the previous year). Costs will continue to be reviewed in 2026. On 19 June 2025 the company was also registered as a charity (Charity number 1213705). There was no charitable activity from 19 June 2025 to 30 September 2025. The Charitable Company changed it's name to PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES on 25 November 2025 (working name - PATOSS).



Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 30 September 2025

Mrs D Ardley
 Mrs J A Capener
 Mrs J C Price
 Mrs L K Sacre
 Mrs J Carroll

The director shown below has held office during the period of
1 January 2025 to 27 August 2025

Mrs S Francis

The director shown below has held office during the period of
1 January 2025 to 30 June 2025

Mrs L Greenwold

The directors shown below have held office during the period of
1 January 2025 to 26 June 2025

S Wheeler
 Ms L Browne

The director shown below has held office during the period of
1 January 2025 to 12 May 2025

Mrs N Wilde

The directors shown below have held office during the period of
10 June 2025 to 30 September 2025

Dr P Hannant
 K W Smith

The director shown below has held office during the period of
25 January 2025 to 30 September 2025

J M Harris

Secretary Mrs A Birtwistle

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 May 2026

And signed on behalf of the board by:
Name: Mrs J C Price
Status: Director

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Profit And Loss Account

for the Period Ended 30 September 2025

9 months to 30 September 2025 2024


£
£
Turnover: 718,790 908,074
Cost of sales: ( 137,236 ) ( 154,419 )
Gross profit(or loss): 581,554 753,655
Distribution costs: 0 0
Administrative expenses: ( 546,885 ) ( 753,287 )
Other operating income: 0 0
Operating profit(or loss): 34,669 368
Interest receivable and similar income: 3,847 4,668
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 38,516 5,036
Tax: 0 0
Profit(or loss) for the financial year: 38,516 5,036

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Balance sheet

As at 30 September 2025

Notes 9 months to 30 September 2025 2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 2,787 2,124
Investments:   0 0
Total fixed assets: 2,787 2,124
Current assets
Stocks: 4 2,165 4,091
Debtors: 5 55,837 73,266
Cash at bank and in hand: 186,086 165,836
Investments:   0 0
Total current assets: 244,088 243,193
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 6 ( 67,331 ) ( 104,289 )
Net current assets (liabilities): 176,757 138,904
Total assets less current liabilities: 179,544 141,028
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 179,544 141,028
Members' funds
Profit and loss account: 179,544 141,028
Total members' funds: 179,544 141,028

The notes form part of these financial statements

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 29 May 2026
and signed on behalf of the board by:

Name: Mrs J C Price
Status: Director

The notes form part of these financial statements

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents net invoiced sales of subscriptions, conference fees, publications, donations and other sources of income excluding value added tax.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures & Fittings - 25% on reducing balance Computer Equipment - 33% on Cost

    Other accounting policies

    Stocks Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax Deferredtaxisrecognisedinrespectofalltimingdifferencesthathaveoriginatedbutnotreversedatthe balance sheet date. Timingdifferencesarisefromtheinclusionof incomeandexpenses intaxassessments inperiodsdifferent from thoseinwhichtheyarerecognisedinfinancialstatements.Deferredtaxismeasuredusingtaxratesandlaws that havebeenenactedorsubstantivelyenactedbytheperiodendandthatareexpectedtoapplytothereversal of the timing difference. Unrelievedtaxlossesandotherdeferredtaxassetsarerecognisedonlytotheextentthatit isprobablethat they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Limited by guarantee having no share capital Thecompanyisaprivatecompanylimitedbyguaranteeandhavingnosharecapital.Theliabilityofthe members upon liquidation is limited to an amount not exceeding £1.

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    9 months to 30 September 2025 2024
    Average number of employees during the period 28 26

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 0 0 14,563 294,015 0 308,578
Additions 0 0 0 1,475 0 1,475
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 30 September 2025 0 0 14,563 295,490 0 310,053
Depreciation
At 1 January 2025 0 0 13,147 293,307 0 306,454
Charge for year 0 0 266 546 0 812
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 30 September 2025 0 0 13,413 293,853 0 307,266
Net book value
At 30 September 2025 0 0 1,150 1,637 0 2,787
At 31 December 2024 0 0 1,416 708 0 2,124

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Stocks

9 months to 30 September 2025 2024
£ £
Stocks 2,165 4,091
Payments on account 0 0
Total 2,165 4,091

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Debtors

9 months to 30 September 2025 2024
£ £
Trade debtors 36,183 51,392
Prepayments and accrued income 0 0
Other debtors 19,654 21,874
Total 55,837 73,266
Debtors due after more than one year: 0 0

PATOSS THE PROFESSIONAL ASSOCIATION OF TEACHERS OF STUDENTS WITH SPECIFIC LEARNING DIFFICULTIES

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Creditors: amounts falling due within one year note

9 months to 30 September 2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 20,680 25,731
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 46,651 78,558
Total 67,331 104,289