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Registered Number: 02893546
England and Wales

 

 

 

UNIVERSAL PACK (UK) LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Universal Pack (UK) Limited
Contents Page
For the year ended 31 December 2024
Directors Piers John Lamb
Eleanor Kitty Tempest-Lamb
Registered Number 02893546
Registered Office North West Farm
Canons Ashby
Daventry
NN11 3SE
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 138,893    92,049 
138,893    92,049 
Current assets      
Stocks 4 175,621    175,621 
Debtors 5 621,948    596,574 
Cash at bank and in hand 243,248    242,525 
1,040,817    1,014,720 
Creditors: amount falling due within one year 6 (500,978)   (562,377)
Net current assets 539,839    452,343 
 
Total assets less current liabilities 678,732    544,392 
Creditors: amount falling due after more than one year 7 (50,869)   (8,054)
Provisions for liabilities 8 (25,934)   (16,920)
Net assets 601,929    519,418 
 

Capital and reserves 		     
Called up share capital 9 100    100 
Profit and loss account 601,829    519,318 
Shareholders' funds 601,929    519,418 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:


-------------------------------
Piers John Lamb
Director
2
General Information
Universal Pack (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 02893546, registration address North West Farm, Canons Ashby, Daventry, NN11 3SE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Improvements 10 years Straight Line
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Leasehold Improvements   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 January 2024 31,939    14,601    27,615    50,988    125,143 
Additions -    -    65,862    2,284    68,146 
Disposals -    -    -    -    - 
At 31 December 2024 31,939    14,601    93,477    53,272    193,289 
Depreciation
At 01 January 2024 2,488    8,556    11,650    10,400    33,094 
Charge for year 3,194    907    10,852    6,349    21,302 
On disposals -    -    -    -    - 
At 31 December 2024 5,682    9,463    22,502    16,749    54,396 
Net book values
Closing balance as at 31 December 2024 26,257    5,138    70,975    36,523    138,893 
Opening balance as at 01 January 2024 29,451    6,045    15,965    40,588    92,049 

Assets Held on Hire Purchase
Included within the net book value of tangible fixed assets is £59,001 (2023: £nil) in respect of assets held on finance leases or similar hire purchase contracts. Depreciation for the year on these assets was £6,860. (2023: £nil).

4.

Stocks

2024
£		   2023
£
Stocks 175,621    175,621 
175,621    175,621 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 518,894    566,681 
Prepayments & Accrued Income 97,286    24,133 
Other Debtors 5,760    5,760 
PAYE & Social Security 8    - 
621,948    596,574 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 252,647    297,699 
Corporation Tax 77,884    45,695 
PAYE & Social Security -    11,111 
Accrued Expenses 279    3,073 
Other Creditors 33,897    38,301 
Obligations under HP/Financial Leases 19,411    6,904 
Directors' Current Accounts 40    12,772 
VAT 116,820    146,822 
500,978    562,377 

7.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Obligations Under HP/Financial Leases 50,869    8,054 
50,869    8,054 

8.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 26,390    14,924 
Pension Provisions (456)   1,996 
25,934    16,920 

9.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3