Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 01664402 Thomas Patton Charles Patton Alice Patton Alice Patton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01664402 2025-04-30 01664402 2026-04-30 01664402 2025-05-01 2026-04-30 01664402 frs-core:CurrentFinancialInstruments 2026-04-30 01664402 frs-core:FurnitureFittings 2026-04-30 01664402 frs-core:FurnitureFittings 2025-05-01 2026-04-30 01664402 frs-core:FurnitureFittings 2025-04-30 01664402 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 01664402 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 01664402 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 01664402 frs-core:MotorVehicles 2026-04-30 01664402 frs-core:MotorVehicles 2025-05-01 2026-04-30 01664402 frs-core:MotorVehicles 2025-04-30 01664402 frs-core:CapitalRedemptionReserve 2026-04-30 01664402 frs-core:ShareCapital 2026-04-30 01664402 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01664402 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01664402 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 01664402 frs-bus:SmallEntities 2025-05-01 2026-04-30 01664402 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 01664402 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01664402 frs-bus:Director1 2025-05-01 2026-04-30 01664402 frs-bus:Director2 2025-05-01 2026-04-30 01664402 frs-bus:Director3 2025-05-01 2026-04-30 01664402 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 01664402 frs-countries:EnglandWales 2025-05-01 2026-04-30 01664402 2024-04-30 01664402 2025-04-30 01664402 2024-05-01 2025-04-30 01664402 frs-core:CurrentFinancialInstruments 2025-04-30 01664402 frs-core:CapitalRedemptionReserve 2025-04-30 01664402 frs-core:ShareCapital 2025-04-30 01664402 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 01664402
T. Patton Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Bruce Allen LLP
Ground floor Suite
Crown House , 40 North Street
Hornchurch
Essex
RM11 1EW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01664402
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 299,877 385,359
299,877 385,359
CURRENT ASSETS
Stocks 5 399,926 353,264
Debtors 6 261,492 300,098
Cash at bank and in hand 422,722 1,004,124
1,084,140 1,657,486
Creditors: Amounts Falling Due Within One Year 7 (274,846 ) (224,326 )
NET CURRENT ASSETS (LIABILITIES) 809,294 1,433,160
TOTAL ASSETS LESS CURRENT LIABILITIES 1,109,171 1,818,519
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,264 ) (10,560 )
NET ASSETS 1,102,907 1,807,959
CAPITAL AND RESERVES
Called up share capital 8 4,000 5,000
Capital redemption reserve 1,000 -
Profit and Loss Account 1,097,907 1,802,959
SHAREHOLDERS' FUNDS 1,102,907 1,807,959
Page 1
Page 2
For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Thomas Patton
Director
Alice Patton
Director
10th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
T. Patton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01664402 . The registered office is Unit 8, Dukes Park, Edinburgh Way, Harlow, Essex, CM20 2GF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% per annum straight line
Motor Vehicles 25% per annum reducing balance
Fixtures & Fittings 25% per annum reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 14)
12 14
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2025 549,623 94,208 267,278 911,109
Disposals - (39,808 ) - (39,808 )
As at 30 April 2026 549,623 54,400 267,278 871,301
Depreciation
As at 1 May 2025 219,842 42,094 263,814 525,750
Provided during the period 54,960 7,729 866 63,555
Disposals - (17,881 ) - (17,881 )
As at 30 April 2026 274,802 31,942 264,680 571,424
Net Book Value
As at 30 April 2026 274,821 22,458 2,598 299,877
As at 1 May 2025 329,781 52,114 3,464 385,359
5. Stocks
2026 2025
£ £
Stock 399,926 353,264
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 157,048 193,061
Prepayments and accrued income 12,820 15,413
Other debtors 91,624 39,446
Amounts owed by associates - 52,178
261,492 300,098
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 251,842 192,117
Corporation tax - 4,679
Other taxes and social security 7,600 6,775
VAT 11,830 14,175
Accruals 3,450 6,456
Directors' loan accounts 124 124
274,846 224,326
Page 5