REGISTERED NUMBER: 12403274 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 31 MARCH 2026

FOR

PATRICIA COWARD LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs P Coward

REGISTERED OFFICE:

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

REGISTERED NUMBER:

12403274 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Tangible assets

4

558

787

Investments

5

781,817

738,577

782,375

739,364

CURRENT ASSETS

Debtors

949

949

Cash at bank and in hand

12,264

11,931

13,213

12,880

CREDITORS

Amounts falling due within one year

1,260

1,080

NET CURRENT ASSETS

11,953

11,800

TOTAL ASSETS LESS CURRENT LIABILITIES

794,328

751,164

PROVISIONS FOR LIABILITIES

42,750

29,776

NET ASSETS

751,578

721,388

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

612,830

612,830

Fair value reserve

128,249

89,327

Retained earnings

10,399

19,131

SHAREHOLDERS' FUNDS

751,578

721,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Mrs P Coward - Director

1.	STATUTORY INFORMATION

Patricia Coward Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Fixed asset investment

Fixed asset investments are held at market value. The carrying values of fixed asset investment are reviewed for impairment where events or changes in circumstance indicate the carrying value may not be recoverable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

and 31 March 2026

1,399

DEPRECIATION

At 1 February 2025

612

Charge for period

229

At 31 March 2026

841

NET BOOK VALUE

At 31 March 2026

558

At 31 January 2025

787

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 February 2025

738,577

Additions

35,646

Disposals

(40,000

)

Revaluations

47,594

At 31 March 2026

781,817

NET BOOK VALUE

At 31 March 2026

781,817

At 31 January 2025

738,577

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2022

15,704

Valuation in 2023

26,017

Valuation in 2024

6,419

Valuation in 2025

86,479

Valuation in 2026

43,240

Cost

603,958

781,817

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 31 January 2025:

2026

2025

£

£

Mrs P Coward

Balance outstanding at start of period

949

-

Amounts advanced

949

949

Amounts repaid

(949

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

949

949