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REGISTERED NUMBER: 03084390 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

ATOM PACKAGING LIMITED

ATOM PACKAGING LIMITED (REGISTERED NUMBER: 03084390)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ATOM PACKAGING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: J A Harris
A M Kelly
T A Roberts





REGISTERED OFFICE: Unit 22 Mackley Industrial Estate
Henfield Road, Small Dole
Henfield
West Sussex
BN5 9XR





REGISTERED NUMBER: 03084390 (England and Wales)





AUDITORS: Bewers Turner & Co LLP
Chartered Accountants & Statutory Auditor
Portland House
11-13 Station Road
Kettering
Northamptonshire
NN15 7HH

ATOM PACKAGING LIMITED (REGISTERED NUMBER: 03084390)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,177 8,329

CURRENT ASSETS
Stocks 48,833 55,860
Debtors 5 256,310 214,803
Cash at bank and in hand 90,736 164,200
395,879 434,863
CREDITORS
Amounts falling due within one year 6 102,666 106,088
NET CURRENT ASSETS 293,213 328,775
TOTAL ASSETS LESS CURRENT
LIABILITIES

299,390

337,104

PROVISIONS FOR LIABILITIES 1,544 2,082
NET ASSETS 297,846 335,022

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 297,843 335,019
297,846 335,022

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th June 2025 and were signed on its behalf by:





J A Harris - Director


ATOM PACKAGING LIMITED (REGISTERED NUMBER: 03084390)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

Atom Packaging Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


ATOM PACKAGING LIMITED (REGISTERED NUMBER: 03084390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2023 33,580
Disposals (1,486 )
At 30th September 2024 32,094
DEPRECIATION
At 1st October 2023 25,251
Charge for year 2,062
Eliminated on disposal (1,396 )
At 30th September 2024 25,917
NET BOOK VALUE
At 30th September 2024 6,177
At 30th September 2023 8,329

ATOM PACKAGING LIMITED (REGISTERED NUMBER: 03084390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 247,775 206,927
Other debtors 8,535 7,876
256,310 214,803

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 57,582 54,470
Taxation and social security 40,084 47,044
Other creditors 5,000 4,574
102,666 106,088

7. LEASING AGREEMENTS
At the year end the company was committed to making payments of £16,000 (2023 £39,250) under non-cancellable operating leases.

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Lorraine Sturdy ACA FCCA (Senior Statutory Auditor)
for and on behalf of Bewers Turner & Co LLP

9. RELATED PARTY DISCLOSURES

All material related party transactions with owners holding and participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J A Harris.

The ultimate parent company is Jackho Limited, a company registered in England & Wales.
Jackho Limited is the largest (and smallest) company for which consolidated accounts for the group are drawn up of which the company is a member.