Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseCarton filling and handling11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08156753 2024-04-01 2025-03-31 08156753 2023-04-01 2024-03-31 08156753 2025-03-31 08156753 2024-03-31 08156753 c:Director1 2024-04-01 2025-03-31 08156753 d:PlantMachinery 2024-04-01 2025-03-31 08156753 d:PlantMachinery 2025-03-31 08156753 d:PlantMachinery 2024-03-31 08156753 d:Goodwill 2025-03-31 08156753 d:Goodwill 2024-03-31 08156753 d:CurrentFinancialInstruments 2025-03-31 08156753 d:CurrentFinancialInstruments 2024-03-31 08156753 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08156753 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08156753 d:ShareCapital 2025-03-31 08156753 d:ShareCapital 2024-03-31 08156753 d:RetainedEarningsAccumulatedLosses 2025-03-31 08156753 d:RetainedEarningsAccumulatedLosses 2024-03-31 08156753 c:FRS102 2024-04-01 2025-03-31 08156753 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08156753 c:FullAccounts 2024-04-01 2025-03-31 08156753 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08156753 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08156753









CARTON HANDLING SOLUTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
CARTON HANDLING SOLUTIONS LIMITED
REGISTERED NUMBER: 08156753

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Stocks
 6 
45,626
45,626

Debtors: amounts falling due within one year
 7 
27,939
28,016

Cash at bank and in hand
 8 
34,414
47,237

  
107,979
120,879

Creditors: amounts falling due within one year
 9 
(52,874)
(68,816)

Net current assets
  
 
 
55,105
 
 
52,063

Total assets less current liabilities
  
55,105
52,063

  

Net assets
  
55,105
52,063


Capital and reserves
  

Called up share capital 
  
500
500

Profit and loss account
  
54,605
51,563

  
55,105
52,063


Page 1

 
CARTON HANDLING SOLUTIONS LIMITED
REGISTERED NUMBER: 08156753
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 statement of income and retained earnings 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 on 25 July 2025.





................................................
Louis James Mason
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The Company is a private company limited by shares, incorporated in England and Wales. The principal activities were to supply solutions for all aspects of carton filling, handling, marking and collating.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
50%
straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 5

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
19,745



At 31 March 2025

19,745



Amortisation


At 1 April 2024
19,745



At 31 March 2025

19,745



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 6

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
17,954



At 31 March 2025

17,954



Depreciation


At 1 April 2024
17,954



At 31 March 2025

17,954



Net book value



At 31 March 2025
-



At 31 March 2024
-


6.


Stocks

2025
2024
£
£

Finished goods and goods for resale
45,626
45,626

45,626
45,626



7.


Debtors

2025
2024
£
£


Trade debtors
26,388
18,584

Other debtors
650
8,580

Prepayments and accrued income
901
852

27,939
28,016


Page 7

 
CARTON HANDLING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
34,414
47,237

34,414
47,237



9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
306
1,266

Amounts owed to group undertakings
27,277
-

Amounts owed to joint ventures
16,477
54,302

Other taxation and social security
7,219
11,713

Accruals and deferred income
1,595
1,535

52,874
68,816



10.


Controlling party

The Company is controlled by the parent company, Codeology Group Limited.
The Company's ultimate parent company is Control Print Limited. 

 
Page 8