Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30truetrue2023-10-01falseHolding and investment company22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12394612 2023-10-01 2024-09-30 12394612 2022-10-01 2023-09-30 12394612 2024-09-30 12394612 2023-09-30 12394612 c:Director1 2023-10-01 2024-09-30 12394612 d:CurrentFinancialInstruments 2024-09-30 12394612 d:CurrentFinancialInstruments 2023-09-30 12394612 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12394612 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12394612 d:ShareCapital 2024-09-30 12394612 d:ShareCapital 2023-09-30 12394612 d:RetainedEarningsAccumulatedLosses 2024-09-30 12394612 d:RetainedEarningsAccumulatedLosses 2023-09-30 12394612 c:FRS102 2023-10-01 2024-09-30 12394612 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12394612 c:FullAccounts 2023-10-01 2024-09-30 12394612 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12394612 2 2023-10-01 2024-09-30 12394612 6 2023-10-01 2024-09-30 12394612 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12394612










PACK HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
PACK HOLDINGS LIMITED
REGISTERED NUMBER: 12394612

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
723,350
331,491

  
723,350
331,491

Current assets
  

Debtors: amounts falling due within one year
 5 
12,314
5,494

Cash at bank and in hand
  
273,254
267,268

  
285,568
272,762

Creditors: amounts falling due within one year
 6 
(3,057)
-

Net current assets
  
 
 
282,511
 
 
272,762

Total assets less current liabilities
  
1,005,861
604,253

  

Net assets
  
1,005,861
604,253


Capital and reserves
  

Called up share capital 
  
80
80

Profit and loss account
  
1,005,781
604,173

  
1,005,861
604,253


Page 1

 
PACK HOLDINGS LIMITED
REGISTERED NUMBER: 12394612
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P A Steele
Director

Date: 26 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PACK HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

PACK Holdings Limited is a private company limited by share capital, incorporated in England and Wales. The address of the registered office is 14th Floor,33 Cavendish Square, London, W1G 0PW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 3

 
PACK HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies
Listed investments
Total

£
£
£



Cost or valuation


At 1 October 2023
80
331,411
331,491


Additions
-
598,213
598,213


Disposals
-
(225,119)
(225,119)


Revaluations
-
18,765
18,765



At 30 September 2024
80
723,270
723,350





5.


Debtors

2024
2023
£
£


Prepayments and accrued income
12,314
5,494


Page 4

 
PACK HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,057
-


 
Page 5