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REGISTERED NUMBER: 02220919 (England and Wales)















Nutripack UK Limited

Financial Statements

For The Year Ended

31st December 2024






Nutripack UK Limited (Registered number: 02220919)

Contents of the Financial Statements
For The Year Ended 31st December 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 5


Nutripack UK Limited (Registered number: 02220919)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 40,554 49,834
40,554 49,834

CURRENT ASSETS
Stocks 205,729 318,460
Debtors 7 526,567 676,827
Cash at bank 720,733 413,627
1,453,029 1,408,914
CREDITORS
Amounts falling due within one year 8 578,635 504,622
NET CURRENT ASSETS 874,394 904,292
TOTAL ASSETS LESS CURRENT LIABILITIES 914,948 954,126

PROVISIONS FOR LIABILITIES 10 9,439 11,604
NET ASSETS 905,509 942,522

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 905,409 942,422
SHAREHOLDERS' FUNDS 905,509 942,522

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th April 2025 and were signed on its behalf by:





P S Berthe - Director


Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements
For The Year Ended 31st December 2024


1. STATUTORY INFORMATION

Nutripack UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02220919

Registered office: Unit 5 Kingfisher Way
Hemdale Business Park
Nuneaton
Warwickshire
CV11 6GY

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of trays is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from the hire of machines is recognised by reference to the underlying leasing contract.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill
Goodwill purchased in prior years has been fully amortised.

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

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

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


Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2024


3. 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2024
and 31st December 2024 190,386
AMORTISATION
At 1st January 2024
and 31st December 2024 190,386
NET BOOK VALUE
At 31st December 2024 -
At 31st December 2023 -

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2024


6. TANGIBLE FIXED ASSETS
Fixtures
and Plant and
fittings machinery Totals
£    £    £   
COST
At 1st January 2024 54,225 453,605 507,830
Additions - 11,510 11,510
At 31st December 2024 54,225 465,115 519,340
DEPRECIATION
At 1st January 2024 29,575 428,421 457,996
Charge for year 4,042 16,748 20,790
At 31st December 2024 33,617 445,169 478,786
NET BOOK VALUE
At 31st December 2024 20,608 19,946 40,554
At 31st December 2023 24,650 25,184 49,834

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 463,845 616,186
Amounts owed by group undertakings 17,587 18,434
Other debtors 45,135 42,207
526,567 676,827

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 305,478 195,971
Taxation and social security 210,325 212,439
Other creditors 62,832 96,212
578,635 504,622

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 80,819 74,354
Between one and five years 212,527 252,654
293,346 327,008

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated Capital Allowances 9,439 11,604

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2024


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st January 2024 11,604
Provided during year (2,165 )
Balance at 31st December 2024 9,439

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

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

The Report of the Auditors was unqualified.

Melinda Simpson (Senior Statutory Auditor)
for and on behalf of TC Group

13. RELATED PARTY DISCLOSURES

Included in Trade Creditors there are amounts totalling £275,368 (2023 - £163,073) due to group undertakings as a result of transactions concluded under normal market conditions.

Included in Trade Debtors there are amounts totalling £31,822 (2023 - £139) due to group undertakings as a result of transactions concluded under normal market conditions.

14. ULTIMATE CONTROLLING PARTY

The immediate parent company is Nutripack SAS and the ultimate controlling party is Impact SAS.