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COMPANY REGISTRATION NUMBER: 07757208

Patrick Mann & Associates Limited

Filleted Unaudited Financial Statements

30 September 2025

Patrick Mann & Associates Limited

Statement of Financial Position

30 September 2025

| 30 Sep 25 | 31 Oct 24
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 176,290 | 204,693

Current assets

Debtors | 6 | 411,598 |  | 410,051
Cash at bank and in hand | 1,059,237 |  | 262,146
| ------------ |  | ---------
| 1,470,835 |  | 672,197

Creditors: amounts falling due within one year | 7 | 545,829 |  | 322,808
| ------------ |  | ---------
Net current assets |  | 925,006 | 349,389
|  | ------------ | ---------
Total assets less current liabilities |  | 1,101,296 | 554,082

Provisions

Taxation including deferred tax |  | 39,945 | 46,528
|  | ------------ | ---------
Net assets |  | 1,061,351 | 507,554
|  | ------------ | ---------

Capital and reserves

Called up share capital |  | 200 | 200
Profit and loss account |  | 1,061,151 | 507,354
|  | ------------ | ---------
Shareholders funds |  | 1,061,351 | 507,554
|  | ------------ | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Patrick Mann & Associates Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

Mr PR Mann |
Director |

Company registration number: 07757208

Patrick Mann & Associates Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Catton Hall, Bradley Lane, Frodsham, Cheshire, WA6 7EX, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts earned during the year, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance
| Office Equipment | - | 20% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade 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.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 10 (2024: 9 ).
5. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 November 2024 | 45,986 | 18,920 | 126,804 | 51,871 | 243,581
Additions | – | – | – | 6,187 | 6,187
| -------- | -------- | --------- | -------- | ---------
At 30 September 2025 | 45,986 | 18,920 | 126,804 | 58,058 | 249,768
| -------- | -------- | --------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 November 2024 | – | 4,409 | 10,567 | 23,912 | 38,888
Charge for the period | – | 1,995 | 26,637 | 5,958 | 34,590
| -------- | -------- | --------- | -------- | ---------
At 30 September 2025 | – | 6,404 | 37,204 | 29,870 | 73,478
| -------- | -------- | --------- | -------- | ---------
Carrying amount |  |  |  |  |
At 30 September 2025 | 45,986 | 12,516 | 89,600 | 28,188 | 176,290
| -------- | -------- | --------- | -------- | ---------
At 31 October 2024 | 45,986 | 14,511 | 116,237 | 27,959 | 204,693
| -------- | -------- | --------- | -------- | ---------

6. Debtors

| 30 Sep 25 | 31 Oct 24
| £ | £
Trade debtors | 399,750 | 401,205
Prepayments and accrued income | 11,848 | 8,846
| --------- | ---------
| 411,598 | 410,051
| --------- | ---------

7. Creditors: amounts falling due within one year

| 30 Sep 25 | 31 Oct 24
| £ | £
Trade creditors | 8,918 | 7,948
Accruals and deferred income | 75,900 | 80,700
Corporation tax | 273,027 | 90,787
Social security and other taxes | 187,964 | 143,292
Director loan accounts | 20 | 81
| --------- | ---------
| 545,829 | 322,808
| --------- | ---------

8. Director's advances, credits and guarantees
During the period the director entered into the following advances and credits with the company:

| 30 Sep 25
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr PR Mann | ( 81) | 61 | ( 20)
|  | ---- | ---- | ----

| 31 Oct 24
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr PR Mann | ( 34) | ( 47) | ( 81)
|  | ---- | ---- | ----