1 April 2025 false Taxfiler 2024.6 08004646 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08004646 2025-03-31 08004646 2025-04-01 2026-03-31 08004646 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08004646 business:FilletedAccounts 2025-04-01 2026-03-31 08004646 2026-03-31 08004646 business:Director1 2025-04-01 2026-03-31 08004646 business:Director2 2025-04-01 2026-03-31 08004646 business:RegisteredOffice 2025-04-01 2026-03-31 08004646 2025-03-31 08004646 core:WithinOneYear 2026-03-31 08004646 core:WithinOneYear 2025-03-31 08004646 core:AfterOneYear 2026-03-31 08004646 core:AfterOneYear 2025-03-31 08004646 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 08004646 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 08004646 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 08004646 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 08004646 core:PreviouslyStatedAmount 2026-03-31 08004646 core:PreviouslyStatedAmount 2025-03-31 08004646 business:SmallEntities 2025-04-01 2026-03-31 08004646 countries:EnglandWales 2025-04-01 2026-03-31 08004646 core:LandBuildings 2025-04-01 2026-03-31 08004646 core:MotorVehicles 2025-04-01 2026-03-31 08004646 core:FurnitureFittings 2025-04-01 2026-03-31 08004646 core:LandBuildings 2025-03-31 08004646 core:MotorVehicles 2025-03-31 08004646 core:FurnitureFittings 2025-03-31 08004646 core:LandBuildings 2026-03-31 08004646 core:MotorVehicles 2026-03-31 08004646 core:FurnitureFittings 2026-03-31 08004646 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 08004646 (England and Wales)
Paternoster Investments Ltd Unaudited accounts for the year ended 31 March 2026
Paternoster Investments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Paternoster Investments Ltd Company Information for the year ended 31 March 2026
Directors
Charles Baker Tessa Baker
Company Number
08004646 (England and Wales)
Registered Office
Allahoo Curlew Drive West Charleton Kingsbridge Devon TQ7 2AA England
Accountants
A D Pottie & Co Ltd Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
- 3 -
Paternoster Investments Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
15,501
17,462
Current assets
Cash at bank and in hand
8,683
8,617
Creditors: amounts falling due within one year
5
(23,330)
(16,236)
Net current liabilities
(14,647)
(7,619)
Total assets less current liabilities
854
9,843
Creditors: amounts falling due after more than one year
6
-
(1,519)
Net assets
854
8,324
Capital and reserves
Called up share capital
100
100
Profit and loss account
754
8,224
Shareholders' funds
854
8,324
For the year ending 31 March 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 16 June 2026 and were signed on its behalf by
Charles Baker Director Company Registration No. 08004646
- 4 -
Paternoster Investments Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Paternoster Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 08004646. The registered office is Allahoo, Curlew Drive, West Charleton, Kingsbridge, Devon, TQ7 2AA, 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
10% Straight line
Motor vehicles
20% Straight Line
Fixtures & fittings
25% Straight Line
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.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
19,541
38,783
11,313
69,637
Additions
-
-
1,115
1,115
At 31 March 2026
19,541
38,783
12,428
70,752
Depreciation
At 1 April 2025
3,908
38,783
9,484
52,175
Charge for the year
1,954
-
1,122
3,076
At 31 March 2026
5,862
38,783
10,606
55,251
Net book value
At 31 March 2026
13,679
-
1,822
15,501
At 31 March 2025
15,633
-
1,829
17,462
- 5 -
Paternoster Investments Ltd Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
1,242
3,632
VAT
3,549
3,296
Taxes and social security
6,214
7,970
Loans from directors
11,025
801
Accruals
1,300
537
23,330
16,236
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
1,519
7
Loans to directors
At 31 March 2026 the company owed the directors £11,025 (2025, £801).
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -