REGISTERED NUMBER: 08794350 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DEKAPAK SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N J Blacker

REGISTERED OFFICE:

Unit 8

Commercial Road

Goldthorpe Industrial Estate

Rotherham

South Yorkshire

S63 9BL

REGISTERED NUMBER:

08794350 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

92,571

99,719

CURRENT ASSETS

Stocks

20,000

15,000

Debtors

5

214,798

184,986

Cash at bank

21,610

8,612

256,408

208,598

CREDITORS

Amounts falling due within one year

6

776,650

749,452

NET CURRENT LIABILITIES

(520,242

)

(540,854

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(427,671

)

(441,135

)

CREDITORS

Amounts falling due after more than one year

7

68,493

90,732

NET LIABILITIES

(496,164

)

(531,867

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(496,264

)

(531,967

)

SHAREHOLDERS' FUNDS

(496,164

)

(531,867

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 28 November 2025 and were signed by:

Mr N J Blacker - Director

1.	STATUTORY INFORMATION

Dekapak Solutions 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

This is the first year that the company has presented its financial statements under Financial Reporting Standard 102 (FRS 102) issued by the Financial Reporting Council.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of confectionery 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.

Tangible fixed assets

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

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 20% on cost

Fixtures and fittings

- 10% on cost

Computer equipment

- 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 stock.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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.

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 14 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

265,913

7,816

2,866

276,595

Additions

23,750

12,350

-

36,100

At 31 August 2025

289,663

20,166

2,866

312,695

DEPRECIATION

At 1 September 2024

170,124

5,072

1,680

176,876

Charge for year

40,861

1,844

543

43,248

At 31 August 2025

210,985

6,916

2,223

220,124

NET BOOK VALUE

At 31 August 2025

78,678

13,250

643

92,571

At 31 August 2024

95,789

2,744

1,186

99,719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

176,614

136,013

Other debtors

38,184

30,184

Tax

-

18,789

214,798

184,986

Secured against trade debtors totalling £176,614 (2024 £136,013) is the amount of £116,773 (2024 £97,855) in respect of debt factoring balances.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

18,643

10,000

Hire purchase contracts

6,739

6,739

Trade creditors

228,579

207,269

Social security and other taxes

68,170

51,902

VAT

151,426

150,248

Other creditors

202,748

222,524

Directors' current accounts

97,000

94,750

Accruals and deferred income

3,345

6,020

776,650

749,452

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 2-5 years

-

7,500

Hire purchase contracts

4,493

11,232

Other creditors

64,000

72,000

68,493

90,732

8.	FINANCIAL COMMITMENTS

The total financial commitments which are not included in the balance sheet amount to £267,490 (2024 - £401,235)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

96

Ordinary

£1

96

96

2

Ordinary A Shares

£1

2

2

2

Ordinary B Shares

£1

2

2

100

100