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Company Registration No. 12842273 (England and Wales)
F Patru Rendering Ltd Unaudited accounts for the year ended 31 August 2025
F Patru Rendering Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
F Patru Rendering Ltd Company Information for the year ended 31 August 2025
Director
Florentina Lacramioara Morar
Company Number
12842273 (England and Wales)
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F Patru Rendering Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
19,512 
24,390 
Current assets
Debtors
5
42,572 
31,641 
Cash at bank and in hand
339 
542 
42,911 
32,183 
Creditors: amounts falling due within one year
6
(26,783)
(22,227)
Net current assets
16,128 
9,956 
Net assets
35,640 
34,346 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
35,540 
34,246 
Shareholders' funds
35,640 
34,346 
For the year ending 31 August 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 June 2026 and were signed on its behalf by
Florentina Lacramioara Morar Director Company Registration No. 12842273
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F Patru Rendering Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
F Patru Rendering Ltd is a private company, limited by shares, registered in England and Wales, registration number 12842273.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
18% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
1,579 
37,792 
39,371 
At 31 August 2025
1,579 
37,792 
39,371 
Depreciation
At 1 September 2024
229 
14,752 
14,981 
Charge for the year
270 
4,608 
4,878 
At 31 August 2025
499 
19,360 
19,859 
Net book value
At 31 August 2025
1,080 
18,432 
19,512 
At 31 August 2024
1,350 
23,040 
24,390 
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F Patru Rendering Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
815 
1,105 
Other debtors
41,757 
30,536 
42,572 
31,641 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
26,783 
22,227 
7
Average number of employees
During the year the average number of employees was 5 (2024: 3).
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