5 December 2023 false Taxfiler 2024.6 15328940business:PrivateLimitedCompanyLtd2023-12-052024-11-30 153289402023-12-04 153289402023-12-052024-11-30 15328940business:AuditExemptWithAccountantsReport2023-12-052024-11-30 15328940business:FilletedAccounts2023-12-052024-11-30 153289402024-11-30 15328940business:Director22023-12-052024-11-30 15328940business:RegisteredOffice2023-12-052024-11-30 15328940core:WithinOneYear2024-11-30 15328940core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 15328940core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 15328940core:PreviouslyStatedAmount2024-11-30 15328940business:SmallEntities2023-12-052024-11-30 15328940countries:EnglandWales2023-12-052024-11-30 15328940business:OrdinaryShareClass12023-12-052024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 15328940 (England and Wales)
Packaging Merchant Ltd Unaudited accounts for the period from 5 December 2023 to 30 November 2024
Packaging Merchant Ltd Unaudited accounts Contents
Page
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Packaging Merchant Ltd Company Information for the period from 5 December 2023 to 30 November 2024
Director
Lian Wei Xu
Company Number
15328940 (England and Wales)
Registered Office
UNIT 4-5 SOUTH LIBERTY LANE BRISTOL BS3 2SU ENGLAND
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Packaging Merchant Ltd Statement of financial position as at 30 November 2024
2024 
Notes
£ 
Current assets
Debtors
45,650 
Cash at bank and in hand
7,400 
53,050 
Creditors: amounts falling due within one year
(33,903)
Net current assets
19,147 
Net assets
19,147 
Capital and reserves
Called up share capital
100 
Profit and loss account
19,047 
Shareholders' funds
19,147 
For the period ending 30 November 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 July 2025 and were signed on its behalf by
Lian Wei Xu Director Company Registration No. 15328940
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Packaging Merchant Ltd Notes to the Accounts for the period from 5 December 2023 to 30 November 2024
1
Statutory information
Packaging Merchant Ltd is a private company, limited by shares, registered in England and Wales, registration number 15328940. The registered office is UNIT 4-5 SOUTH LIBERTY LANE, BRISTOL, BS3 2SU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
45,550 
Other debtors
100 
45,650 
5
Creditors: amounts falling due within one year
2024 
£ 
VAT
1,806 
Trade creditors
25,073 
Taxes and social security
6,024 
Accruals
1,000 
33,903 
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Packaging Merchant Ltd Notes to the Accounts for the period from 5 December 2023 to 30 November 2024
6
Share capital
2024 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
7
Average number of employees
During the period the average number of employees was 0.
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