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Registered number: 13353303
Pack Smart UK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13353303
31 March 2023 31 March 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 77,072 17,367
Cash at bank and in hand 8,426 3,792
85,498 21,159
Creditors: Amounts Falling Due Within One Year 5 (342,629 ) (201,952 )
NET CURRENT ASSETS (LIABILITIES) (257,131 ) (180,793 )
TOTAL ASSETS LESS CURRENT LIABILITIES (257,131 ) (180,793 )
NET LIABILITIES (257,131 ) (180,793 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (257,231 ) (180,893 )
SHAREHOLDERS' FUNDS (257,131) (180,793)
For the year ending 31 March 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr N Walker
Director
16 January 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pack Smart UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13353303 . The registered office is Unit 5 Blue Ribbon Park, The Stampings, Coventry, CV6 5RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue primarily comprises fixed monthly storage charges and picking, packing and postage charges.  Revenue in respect of storage charges is recognised each calendar month as per the client contracts.  Picking, packing and postage charges are recognised as items are dispatched.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 74,168 10,000
Other debtors 20 -
VAT 2,884 7,367
77,072 17,367
5. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Other creditors 342,629 201,952
342,629 201,952
6. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
Within other creditors is an amount of £279,632 (2022 - £201,951 owed to Park Smart Limited a company under common ownership. Also within other creditors is an amount of £62,997 owed to Music Smart limited, a fellow subsidiary of The Pack Smart Group Limited.
Page 2