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Company Registration No. 15727883 (England and Wales)
Pn Patel & Co Limited Unaudited accounts for the year ended 31 May 2026
Pn Patel & Co Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Pn Patel & Co Limited Company Information for the year ended 31 May 2026
Directors
Purnimaben Niravkumar PATEL Niravkumar Maheshbhai PATEL
Company Number
15727883 (England and Wales)
Accountants
MAP Accounting Limited 26 Oakfield Avenue Harrow HA3 8TJ
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Pn Patel & Co Limited Statement of financial position as at 31 May 2026
2026
2025
Notes
£
£
Fixed assets
Investments
4
200,000
-
Current assets
Debtors
5
100
100
Cash at bank and in hand
3,001
-
3,101
100
Creditors: amounts falling due within one year
6
(1,512)
-
Net current assets
1,589
100
Total assets less current liabilities
201,589
100
Creditors: amounts falling due after more than one year
7
(195,041)
-
Net assets
6,548
100
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,448
-
Shareholders' funds
6,548
100
For the year ending 31 May 2026 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 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 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 of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Niravkumar Maheshbhai PATEL Director Company Registration No. 15727883
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Pn Patel & Co Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Pn Patel & Co Limited is a private company, limited by shares, registered in England and Wales, registration number 15727883.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
4
Investments
Other investments
£
Valuation at 1 June 2025
-
Additions
200,000
Valuation at 31 May 2026
200,000
During the year, the company advanced a loan of £200,000 to MAP Investment Partners Ltd. The loan bears interest at 9% per annum and is repayable 12 months from the date of advance. Interest is payable monthly and is received directly into the company's bank account. At the balance sheet date, the principal amount outstanding was £200,000 (2025: £Nil).
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
100
100
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
1,512
-
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
195,041
-
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Pn Patel & Co Limited Notes to the Accounts for the year ended 31 May 2026
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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