2023-01-012023-12-312023-12-31false09136385PACK MASONRY LTD2024-04-08iso4217:GBPxbrli:pure091363852023-01-01091363852023-12-31091363852023-01-012023-12-31091363852022-01-01091363852022-12-31091363852022-01-012022-12-3109136385bus:SmallEntities2023-01-012023-12-3109136385bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3109136385bus:FullAccounts2023-01-012023-12-3109136385bus:PrivateLimitedCompanyLtd2023-01-012023-12-3109136385core:WithinOneYear2023-12-3109136385core:AfterOneYear2023-12-3109136385core:WithinOneYear2022-12-3109136385core:AfterOneYear2022-12-3109136385core:ShareCapital2023-12-3109136385core:SharePremium2023-12-3109136385core:RevaluationReserve2023-12-3109136385core:OtherReservesSubtotal2023-12-3109136385core:RetainedEarningsAccumulatedLosses2023-12-3109136385core:ShareCapital2022-12-3109136385core:SharePremium2022-12-3109136385core:RevaluationReserve2022-12-3109136385core:OtherReservesSubtotal2022-12-3109136385core:RetainedEarningsAccumulatedLosses2022-12-3109136385core:LandBuildings2023-12-3109136385core:PlantMachinery2023-12-3109136385core:Vehicles2023-12-3109136385core:FurnitureFittings2023-12-3109136385core:OfficeEquipment2023-12-3109136385core:NetGoodwill2023-12-3109136385core:IntangibleAssetsOtherThanGoodwill2023-12-3109136385core:ListedExchangeTraded2023-12-3109136385core:UnlistedNon-exchangeTraded2023-12-3109136385core:LandBuildings2022-12-3109136385core:PlantMachinery2022-12-3109136385core:Vehicles2022-12-3109136385core:FurnitureFittings2022-12-3109136385core:OfficeEquipment2022-12-3109136385core:NetGoodwill2022-12-3109136385core:IntangibleAssetsOtherThanGoodwill2022-12-3109136385core:ListedExchangeTraded2022-12-3109136385core:UnlistedNon-exchangeTraded2022-12-3109136385core:LandBuildings2023-01-012023-12-3109136385core:PlantMachinery2023-01-012023-12-3109136385core:Vehicles2023-01-012023-12-3109136385core:FurnitureFittings2023-01-012023-12-3109136385core:OfficeEquipment2023-01-012023-12-3109136385core:NetGoodwill2023-01-012023-12-3109136385core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109136385core:ListedExchangeTraded2023-01-012023-12-3109136385core:UnlistedNon-exchangeTraded2023-01-012023-12-3109136385core:MoreThanFiveYears2023-01-012023-12-3109136385core:Non-currentFinancialInstruments2023-12-3109136385core:Non-currentFinancialInstruments2022-12-3109136385dpl:CostSales2023-01-012023-12-3109136385dpl:DistributionCosts2023-01-012023-12-3109136385core:LandBuildings2023-01-012023-12-3109136385core:PlantMachinery2023-01-012023-12-3109136385core:Vehicles2023-01-012023-12-3109136385core:FurnitureFittings2023-01-012023-12-3109136385core:OfficeEquipment2023-01-012023-12-3109136385dpl:AdministrativeExpenses2023-01-012023-12-3109136385core:NetGoodwill2023-01-012023-12-3109136385core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109136385dpl:GroupUndertakings2023-01-012023-12-3109136385dpl:ParticipatingInterests2023-01-012023-12-3109136385dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3109136385core:ListedExchangeTraded2023-01-012023-12-3109136385dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3109136385core:UnlistedNon-exchangeTraded2023-01-012023-12-3109136385dpl:CostSales2022-01-012022-12-3109136385dpl:DistributionCosts2022-01-012022-12-3109136385core:LandBuildings2022-01-012022-12-3109136385core:PlantMachinery2022-01-012022-12-3109136385core:Vehicles2022-01-012022-12-3109136385core:FurnitureFittings2022-01-012022-12-3109136385core:OfficeEquipment2022-01-012022-12-3109136385dpl:AdministrativeExpenses2022-01-012022-12-3109136385core:NetGoodwill2022-01-012022-12-3109136385core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3109136385dpl:GroupUndertakings2022-01-012022-12-3109136385dpl:ParticipatingInterests2022-01-012022-12-3109136385dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3109136385core:ListedExchangeTraded2022-01-012022-12-3109136385dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3109136385core:UnlistedNon-exchangeTraded2022-01-012022-12-3109136385core:NetGoodwill2023-12-3109136385core:IntangibleAssetsOtherThanGoodwill2023-12-3109136385core:LandBuildings2023-12-3109136385core:PlantMachinery2023-12-3109136385core:Vehicles2023-12-3109136385core:FurnitureFittings2023-12-3109136385core:OfficeEquipment2023-12-3109136385core:AfterOneYear2023-12-3109136385core:WithinOneYear2023-12-3109136385core:ListedExchangeTraded2023-12-3109136385core:UnlistedNon-exchangeTraded2023-12-3109136385core:ShareCapital2023-12-3109136385core:SharePremium2023-12-3109136385core:RevaluationReserve2023-12-3109136385core:OtherReservesSubtotal2023-12-3109136385core:RetainedEarningsAccumulatedLosses2023-12-3109136385core:NetGoodwill2022-12-3109136385core:IntangibleAssetsOtherThanGoodwill2022-12-3109136385core:LandBuildings2022-12-3109136385core:PlantMachinery2022-12-3109136385core:Vehicles2022-12-3109136385core:FurnitureFittings2022-12-3109136385core:OfficeEquipment2022-12-3109136385core:AfterOneYear2022-12-3109136385core:WithinOneYear2022-12-3109136385core:ListedExchange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PACK MASONRY LTD

Registered Number
09136385
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

PACK MASONRY LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BECKER, Maritza
PACK, James Thomas

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Registered Number

09136385 (England and Wales)
PACK MASONRY LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets33,7507,500
Tangible assets4314,637348,790
318,387356,290
Current assets
Debtors199,699283,478
Current asset investments5153,920147,105
Cash at bank and on hand627,809384,331
981,428814,914
Creditors amounts falling due within one year6(322,956)(296,744)
Net current assets (liabilities)658,472518,170
Total assets less current liabilities976,859874,460
Provisions for liabilities8(67,098)(60,853)
Net assets909,761813,607
Capital and reserves
Called up share capital100100
Profit and loss account909,661813,507
Shareholders' funds909,761813,607
The financial statements were approved and authorised for issue by the Board of Directors on 8 April 2024, and are signed on its behalf by:
BECKER, Maritza
Director
Registered Company No. 09136385
PACK MASONRY LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year2419
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2337,50037,500
At 31 December 2337,50037,500
Amortisation and impairment
At 01 January 2330,00030,000
Charge for year3,7503,750
At 31 December 2333,75033,750
Net book value
At 31 December 233,7503,750
At 31 December 227,5007,500
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 January 23458,65185,2934,684548,628
Additions41,2872,99922044,506
At 31 December 23499,93888,2924,904593,134
Depreciation and impairment
At 01 January 23175,26022,2342,344199,838
Charge for year64,93513,21251278,659
At 31 December 23240,19535,4462,856278,497
Net book value
At 31 December 23259,74352,8462,048314,637
At 31 December 22283,39163,0592,340348,790
5.Current asset investments
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables59,60749,038
Taxation and social security111,64924,581
Finance lease and HP contracts144,984221,931
Other creditors5,621100
Accrued liabilities and deferred income1,0951,094
Total322,956296,744
7.Creditors: amounts due after one year
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)67,09860,853
Total67,09860,853