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Company Registration No. 09614076 (England and Wales)
C PATERSON LIMITED Unaudited accounts for the year ended 31 May 2026
C PATERSON LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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C PATERSON LIMITED Company Information for the year ended 31 May 2026
Directors
C Paterson C E Paterson
Company Number
09614076 (England and Wales)
Registered Office
11 St. Hughs Close Crawley West Sussex RH10 3HH England
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C PATERSON LIMITED Statement of financial position as at 31 May 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
352
1,249
Current assets
Debtors
5
(29,695)
11,735
Cash at bank and in hand
48,992
51,743
19,297
63,478
Creditors: amounts falling due within one year
6
(15,831)
(15,610)
Net current assets
3,466
47,868
Net assets
3,818
49,117
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
3,718
49,017
Shareholders' funds
3,818
49,117
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 23 July 2026 and were signed on its behalf by
C Paterson Director Company Registration No. 09614076
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C PATERSON LIMITED Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
C PATERSON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09614076. The registered office is 11 St. Hughs Close, Crawley, West Sussex, RH10 3HH, England.
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.
Going concern
The financial statements have been prepared on a going concern basis. The companies on going activities are dependent upon the continued support of the directors who has undertaken to provide such support for the foreseeable future.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33 % on Straight Line Basis
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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C PATERSON LIMITED Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 June 2025
4,565
Additions
832
At 31 May 2026
5,397
Depreciation
At 1 June 2025
3,316
Charge for the year
1,729
At 31 May 2026
5,045
Net book value
At 31 May 2026
352
At 31 May 2025
1,249
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
(29,695)
11,735
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
8,640
10,920
Taxes and social security
5,200
228
Other creditors
272
272
Loans from directors
(31)
2,440
Accruals
1,750
1,750
15,831
15,610
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
C Paterson
Loans and advances
-
31
-
31
-
31
-
31
The director shall pay back these advances within nine months from the balance sheet date.
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C PATERSON LIMITED Notes to the Accounts for the year ended 31 May 2026
9
Transactions with related parties
Mr C Paterson and Mrs C E Paterson are directors and shareholders who are holding equal no of shares. Mr. C. Paterson and Mrs. C. E. Paterson paid a dividend of GBP 23,750 each.
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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