Patronum Trading Limited


Director	Haroon Gulam Ibrahim


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	11751176 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	45,738		22,046
Cash at bank and on hand		10,156		2,164
		55,894		24,210
Creditors amounts falling due within one year	4	(58,648)		(16,342)
Net current assets (liabilities)			(2,754)		7,868
Total assets less current liabilities			(2,754)		7,868
Creditors amounts falling due after one year	5		-		(2,164)
Net assets			(2,754)		5,704
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,854)		5,604
Shareholders' funds			(2,754)		5,704

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 September 2026, and are signed on its behalf by:

Haroon Gulam Ibrahim
Director
Registered Company No. 11751176

Patronum Trading Limited

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	36,316	22,046
Prepayments and accrued income	9,422	-
Total	45,738	22,046


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	440	440
Bank borrowings and overdrafts	3,084	10,000
Amounts owed to related parties	852	852
Other creditors	44,850	5,050
Accrued liabilities and deferred income	9,422	-
Total	58,648	16,342


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	2,164
Total	-	2,164

6.	Other commitments
	The Company has a yearly commitment for paying rent to the lessor in the amount for £ 56,000.