REGISTERED NUMBER: 15308720 (England and Wales)

Unaudited Financial Statements

for the Period 1st December 2024 to 30th April 2026

for

Patton Accountants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms H Patton

REGISTERED OFFICE:

2 Rose Terrace

Pelton Fell

Chester Le Street

DH2 2QZ

REGISTERED NUMBER:

15308720 (England and Wales)

FIXED ASSETS

Intangible assets

4

1,399,700

-

Investments

5

300

-

1,400,000

-

CURRENT ASSETS

Debtors

6

236,115

1,251

Cash at bank

26,173

-

262,288

1,251

CREDITORS

Amounts falling due within one year

7

(146,427

)

(1,494

)

NET CURRENT ASSETS/(LIABILITIES)

115,861

(243

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,515,861

(243

)

CREDITORS

Amounts falling due after more than one year

8

(174,700

)

-

PROVISIONS FOR LIABILITIES

(275,000

)

-

NET ASSETS/(LIABILITIES)

1,066,161

(243

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,066,151

(253

)

1,066,161

(243

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 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.

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 30th June 2026 and were signed by:

Ms H Patton - Director

1.	STATUTORY INFORMATION

Patton Accountants 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.

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill relates to the purchase cost of the entire voting share capital of OCG Accountants Ltd, OCS Accountants Ltd and OCS Accountants (North East) Ltd April 2026. The director believes that there is no impairment to the purchase cost at the year and, as such, has not impaired the value in these accounts. Further, the director has revalued the goodwill at its actual market value at the year end.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

Additions

299,700

Revaluations

1,100,000

At 30th April 2026

1,399,700

NET BOOK VALUE

At 30th April 2026

1,399,700

Cost or valuation at 30th April 2026 is represented by:

Goodwill

£

Valuation in 2026

1,100,000

Cost

299,700

1,399,700

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

300

At 30th April 2026

300

NET BOOK VALUE

At 30th April 2026

300

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

30,115

1,251

Amounts owed by group undertakings

206,000

-

236,115

1,251

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Amounts owed to group undertakings

31,500

-

Taxation and social security

3,205

-

Other creditors

111,722

1,494

146,427

1,494

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Other creditors

174,700

-