REGISTERED NUMBER: 12482064 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Patron Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P T Harris

REGISTERED OFFICE:

14 Rock Mill Lane

Leamington Spa

Warwickshire

CV32 6AP

REGISTERED NUMBER:

12482064 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,187

1,582

Investment property

5

539,887

539,887

541,074

541,469

CURRENT ASSETS

Debtors

6

1,390

1,390

Cash at bank

5,581

9,349

6,971

10,739

CREDITORS

Amounts falling due within one year

7

22,449

24,968

NET CURRENT LIABILITIES

(15,478

)

(14,229

)

TOTAL ASSETS LESS CURRENT LIABILITIES

525,596

527,240

CREDITORS

Amounts falling due after more than one year

8

543,571

543,571

NET LIABILITIES

(17,975

)

(16,331

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(17,976

)

(16,332

)

SHAREHOLDERS' FUNDS

(17,975

)

(16,331

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2026 and were signed by:

Mr P T Harris - Director

1.	STATUTORY INFORMATION

Patron Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

5,000

DEPRECIATION

At 1 March 2025

3,418

Charge for year

395

At 28 February 2026

3,813

NET BOOK VALUE

At 28 February 2026

1,187

At 28 February 2025

1,582

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

539,887

NET BOOK VALUE

At 28 February 2026

539,887

At 28 February 2025

539,887

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

1,390

1,390

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

-

(1

)

Other creditors

22,449

24,969

22,449

24,968

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Other creditors

543,571

543,571

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P T Harris.