Registration number:
Laura Paterson Limited
for the Year Ended 30 April 2026
Laura Paterson Limited
Contents
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Company Information |
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Director's Report |
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Accountants' Report |
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Statement of Income and Retained Earnings |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
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Detailed Profit and Loss Account |
Laura Paterson Limited
Company Information
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Director |
Mrs L Paterson |
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Registered office |
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Accountants |
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Laura Paterson Limited
Director's Report for the Year Ended 30 April 2026
The director presents her report and the financial statements for the year ended 30 April 2026.
Director of the company
The director who held office during the year was as follows:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Laura Paterson Limited
for the Year Ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Laura Paterson Limited for the year ended 30 April 2026 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Laura Paterson Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Laura Paterson Limited and state those matters that we have agreed to state to the Board of Directors of Laura Paterson Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Laura Paterson Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Laura Paterson Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Laura Paterson Limited. You consider that Laura Paterson Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Laura Paterson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Chartered Accountants
Regis House
45 King William Street
London
EC4R 9AN
Laura Paterson Limited
Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 April 2026
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2026 |
2025 |
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Turnover |
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Cost of sales |
- |
( |
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Gross profit |
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Administrative expenses |
( |
( |
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Operating (loss)/profit |
( |
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Other interest receivable and similar income |
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Interest payable and similar charges |
- |
( |
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65 |
53 |
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(Loss)/profit before tax |
( |
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Taxation |
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( |
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(Loss)/profit for the financial year |
( |
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Retained earnings brought forward |
55,729 |
50,797 |
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Dividends paid |
( |
( |
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Retained earnings carried forward |
21,812 |
55,729 |
Laura Paterson Limited
(Registration number: 08857595)
Balance Sheet as at 30 April 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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Laura Paterson Limited
(Registration number: 08857595)
Balance Sheet as at 30 April 2026
For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
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Laura Paterson Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
UK
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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.
These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.
Judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. |
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods. |
Revenue recognition
Turnover includes the value of all services provided during the period, carried out in the ordinary course of the company’s activities.
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.
Laura Paterson Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,
The current 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.
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:
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Asset class |
Depreciation method and rate |
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Office Equipment (furniture,fittings and equipment) |
33% straight line |
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Fixtures and fittings (furniture, fittings and equipment) |
25% straight line |
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Laura Paterson Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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Tangible assets |
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Furniture, fittings and equipment |
Total |
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Cost or valuation |
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At 1 May 2025 |
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Additions |
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Disposals |
( |
( |
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At 30 April 2026 |
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Depreciation |
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At 1 May 2025 |
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Charge for the year |
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Eliminated on disposal |
( |
( |
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At 30 April 2026 |
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Carrying amount |
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At 30 April 2026 |
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At 30 April 2025 |
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Debtors |
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Current |
2026 |
2025 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Taxation and social security |
- |
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Accruals and deferred income |
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- |
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Other creditors |
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Laura Paterson Limited
Detailed Profit and Loss Account for the Year Ended 30 April 2026
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2026 |
2025 |
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Turnover (analysed below) |
55,216 |
104,261 |
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Cost of sales (analysed below) |
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(507) |
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Gross profit |
55,216 |
103,754 |
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Gross profit (%) |
100% |
99.51% |
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Administrative expenses |
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Employment costs (analysed below) |
(47,222) |
(38,889) |
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Establishment costs (analysed below) |
(1,261) |
(1,255) |
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General administrative expenses (analysed below) |
(8,735) |
(12,842) |
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Finance charges (analysed below) |
(32) |
(96) |
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Depreciation costs (analysed below) |
(1,435) |
(765) |
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Other expenses (analysed below) |
(274) |
- |
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(58,959) |
(53,847) |
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Operating (loss)/profit |
(3,743) |
49,907 |
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Other interest receivable and similar income (analysed below) |
65 |
58 |
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Interest payable and similar charges (analysed below) |
- |
(5) |
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65 |
53 |
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(Loss)/profit before tax |
(3,678) |
49,960 |
Laura Paterson Limited
Detailed Profit and Loss Account for the Year Ended 30 April 2026
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2026 |
2025 |
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Turnover |
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Sales |
55,216 |
104,261 |
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Cost of sales |
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Purchases |
- |
(507) |
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Employment costs |
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Directors remuneration |
7,715 |
12,977 |
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Directors ER NIC |
507 |
912 |
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Directors pensions |
39,000 |
25,000 |
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47,222 |
38,889 |
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Establishment costs |
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Insurance |
949 |
943 |
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Use of home as office |
312 |
312 |
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1,261 |
1,255 |
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General administrative expenses |
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Repairs and maintenance |
162 |
13 |
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Telephone and fax |
1,005 |
1,008 |
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Computer software and maintenance costs |
342 |
262 |
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Printing, postage and stationery |
325 |
377 |
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Travel and subsistence |
2,992 |
5,775 |
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Customer entertaining (disallowable for tax) |
- |
382 |
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Accountancy fees |
2,475 |
2,375 |
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Legal and professional fees |
1,434 |
2,650 |
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8,735 |
12,842 |
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Finance charges |
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Bank charges |
32 |
96 |
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Depreciation costs |
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Depreciation of fixtures and fittings (owned) |
542 |
542 |
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Depreciation of office equipment (owned) |
893 |
223 |
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1,435 |
765 |
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Other expenses |
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(Profit)/loss on disposal of tangible fixed assets |
274 |
- |
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Other interest receivable and similar income |
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Other interest receivable |
65 |
58 |
Laura Paterson Limited
Detailed Profit and Loss Account for the Year Ended 30 April 2026
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2026 |
2025 |
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Interest payable and similar expenses |
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Other interest payable |
- |
(5) |