Bartec Paper & Packaging Limited

Registered number

01620531

Report and Accounts

31 March 2025

Bartec Paper & Packaging Limited
Registered number:		01620531
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		5,065			7,465
Tangible assets	4		502,816			444,668
			507,881			452,133

Current assets
Stocks		320,306			309,138
Debtors	5	128,116			217,717
Cash at bank and in hand		36,075			121,786
		484,497			648,641

Creditors: amounts falling due within one year	6	(293,741)			(357,993)

Net current assets			190,756			290,648

Net assets			698,637			742,781

Capital and reserves
Called up share capital			5,000			5,000
Revaluation reserve	7		328,847			344,513
Profit and loss account			364,790			393,268

Shareholders' funds			698,637			742,781

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




V Cooper
Director
Approved by the board on 30 September 2025

Bartec Paper & Packaging Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Over 15 years straight line
	Leasehold land and buildings			over the lease term
	Plant and machinery			10% on cost
	Fixtures, fittings, tools and equipment			10 - 25% on cost
	No depreciation is charged on freehold land.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		17

3	Intangible fixed assets							£
	Website / IP

	Cost
	At 1 April 2024							9,620
	At 31 March 2025							9,620

	Amortisation
	At 1 April 2024							2,155
	Provided during the year							2,400
	At 31 March 2025							4,555

	Net book value
	At 31 March 2025							5,065
	At 31 March 2024							7,465

	Website IP is being written off in equal annual instalments over its estimated economic life of 5 years from the start of launch June 2023.

4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	630,000		406,066		6,744		1,042,810
	Additions	-		101,178		-		101,178
	Disposals	-		(345)		-		(345)
	At 31 March 2025	630,000		506,899		6,744		1,143,643

	Depreciation
	At 1 April 2024	263,696		327,702		6,744		598,142
	Charge for the year	17,290		25,436		-		42,726
	On disposals	-		(41)		-		(41)
	At 31 March 2025	280,986		353,097		6,744		640,827

	Net book value
	At 31 March 2025	349,014		153,802		-		502,816
	At 31 March 2024	366,304		78,364		-		444,668


5	Debtors					2025		2024
£							£

	Trade debtors					107,331		168,988
	Other debtors					20,785		48,729
						128,116		217,717


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Inter company balance					16,925		14,643
	Trade creditors					183,266		145,709
	Corporation tax					(12,000)		8,718
	Other taxes and social security costs					24,840		26,796
	Other creditors					80,710		162,127
						293,741		357,993


7	Revaluation reserve					2025		2024
£							£

	At 1 April 2024					344,513		360,179
	Transfer to profit and loss account					(15,666)		(15,666)

	At 31 March 2025					328,847		344,513


8	Pension commitments

	The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an idependently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £24,544 (2024: £22,825) during the year.


9	Controlling party
	The company was under the control of Bartec Holdings Limited, majority shareholder.



10	Other information

	Bartec Paper & Packaging Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Wincham Avenue
	Wincham
	Northwich
	Cheshire
	CW9 6GB