Registration number: 03552731

A. P. Patterns Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 10

A. P. Patterns Limited

Company Information

Directors

Mr Paul Standen Mr Anthony Mottram

Company secretary

Mr Anthony Mottram

Registered office

Unit 7 - 8 Clarendon Industrial Estate Hyde Cheshire SK14 2EW

Accountants

D C Accounting Solutions Limited Chartered Accountants and Business AdvisersCentral House Central Drive Romiley Stockport Cheshire SK6 4PE

A. P. Patterns Limited

(Registration number: 03552731)
Balance Sheet as at 31 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	135,028	124,697
Current assets
Stocks	6	78,125	62,966
Debtors	7	270,277	309,403
Cash at bank and in hand		3,234	40,083
		351,636	412,452
Creditors: Amounts falling due within one year	8	(377,388)	(301,004)
Net current (liabilities)/assets		(25,752)	111,448
Total assets less current liabilities		109,276	236,145
Creditors: Amounts falling due after more than one year	8	(10,330)	(1,205)
Provisions for liabilities		(32,776)	(30,002)
Net assets		66,170	204,938
Capital and reserves
Called up share capital	9	10,000	10,000
Retained earnings		56,170	194,938
Shareholders' funds		66,170	204,938

For the financial year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 September 2026 and signed on its behalf by:
 

......................................... Mr Paul Standen Director

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 7 - 8
Clarendon Industrial Estate
Hyde
Cheshire
SK14 2EW

These financial statements were authorised for issue by the Board on 9 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Plant and machinery	15% reducing balance
Furniture and fittings	15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2025 - 19).

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2025	100,000	100,000
At 31 August 2026	100,000	100,000
Amortisation
At 1 September 2025	100,000	100,000
At 31 August 2026	100,000	100,000
Carrying amount
At 31 August 2026	-	-

5	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 September 2025	8,450	58,330	825,688	141,565
Additions	-	-	8,000	30,188
At 31 August 2026	8,450	58,330	833,688	171,753
Depreciation
At 1 September 2025	-	54,023	731,474	123,839
Charge for the year	-	646	15,232	11,979
At 31 August 2026	-	54,669	746,706	135,818
Carrying amount
At 31 August 2026	8,450	3,661	86,982	35,935
At 31 August 2025	8,450	4,307	94,214	17,726

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

	Total £
Cost or valuation
At 1 September 2025	1,034,033
Additions	38,188
At 31 August 2026	1,072,221
Depreciation
At 1 September 2025	909,336
Charge for the year	27,857
At 31 August 2026	937,193
Carrying amount
At 31 August 2026	135,028
At 31 August 2025	124,697

Included within the net book value of land and buildings above is £8,450 (2025 - £8,450) in respect of short leasehold land and buildings.
 

6

Stocks

	2026 £	2025 £
Raw materials and consumables	66,850	50,150
Work in progress	11,275	12,816
	78,125	62,966

7

Debtors

Current	2026 £	2025 £
Trade debtors	257,484	302,360
Prepayments	12,793	6,452
Other debtors	-	591
	270,277	309,403

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	158,917	48,998
Trade creditors		42,883	21,364
Taxation and social security		120,327	191,688
Accruals and deferred income		15,855	15,936
Other creditors		39,406	23,018
		377,388	301,004

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	10,330	1,205

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10,000	10,000	10,000	10,000

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	10,330	1,205

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	8,440
Bank overdrafts	144,169	28,615
Hire purchase contracts	14,748	11,943
	158,917	48,998

A. P. Patterns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

11

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £90.00 (2025 - £7.484) per each Ordinary shares		90,000		74,840