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REGISTERED NUMBER: 03401516 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

WILLIAM JONES PACKAGING LIMITED

WILLIAM JONES PACKAGING LIMITED (REGISTERED NUMBER: 03401516)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WILLIAM JONES PACKAGING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | D R Austin

| D T Austin

| S I Broomfield

| SECRETARY: | H M Austin

| REGISTERED OFFICE: | Unit B5

| South Point Industrial Esate

| Foreshore Road

| Cardiff

| CF10 4SP

| REGISTERED NUMBER: | 03401516 (England and Wales)

| ACCOUNTANTS: | Xeinadin South Wales and West Limited

| Court House

| Court Road

| Bridgend

| CF31 1BE

WILLIAM JONES PACKAGING LIMITED (REGISTERED NUMBER: 03401516)

BALANCE SHEET

31 JULY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 16,672 |  | 19,007 |  |

CURRENT ASSETS

Stocks | 384,298 |  | 287,796 |  |

Debtors | 5 | 378,175 |  | 367,464 |  |

Cash at bank | 403,237 |  | 387,764 |  |

1,165,710 |  | 1,043,024 |  |

CREDITORS

Amounts falling due within one year | 6 | 321,710 |  | 298,788 |  |

NET CURRENT ASSETS | 844,000 |  | 744,236 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 860,672 |  | 763,243 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Retained earnings | 855,672 |  | 758,243 |  |

SHAREHOLDERS' FUNDS | 860,672 |  | 763,243 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 January 2026 and were signed on its behalf by:

D R Austin - Director

WILLIAM JONES PACKAGING LIMITED (REGISTERED NUMBER: 03401516)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| William Jones Packaging 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable of goods sold and services provided (net of value added tax, rebates and trade discounts). Income is recognised when goods have been despatched or delivered to customers such that risks and rewards of ownership have transferred to them and the right to consideration is earned.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price plus any costs directly attributable to making the asset capable of operating as and where intended.

| Depreciation is provided at the following annual rates in order to write off the cost, less estimated residual value, of each asset on a systematic basis over its estimated useful life:

| Short leasehold property - Over the life of the lease

| Plant and machinery - 10%, 20% and 25% on cost

| Equipment - 20% and 50% 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.

WILLIAM JONES PACKAGING LIMITED (REGISTERED NUMBER: 03401516)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all significant and material 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.

| Leasing commitments

| Rentals paid under operating leases are charged to the income statement on a straight line basis over the life of the lease.

| Pension costs and other post-retirement benefits

| The company operates an auto enrolment pension scheme. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate

| Foreign currencies

| Transactions in foreign currencies are recorded at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. All differences are taken to the income statement.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimate.

| (ii) Stock value

| The company holds stock in line with expected custom. The directors consider the recoverability of the cost of its stock and the associated provisioning required on a regular basis. When calculating the value of the stock, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability of the stock.

| (iii) Bad debts

| The directors estimate the potential unrecoverable value of certain trade debtors at the year end based on the historic activity and anticipated non-payment of individual customers based on conditions existing at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

WILLIAM JONES PACKAGING LIMITED (REGISTERED NUMBER: 03401516)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

Short |

leasehold | Plant and |

property | machinery | Equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 August 2024 | 21,402 |  | 34,783 |  | 86,308 |  | 142,493 |  |

| Additions | - |  | - |  | 4,840 |  | 4,840 |  |

| Disposals | - |  | - |  | (2,650 | ) | (2,650 | ) |

| At 31 July 2025 | 21,402 |  | 34,783 |  | 88,498 |  | 144,683 |  |

| DEPRECIATION

| At 1 August 2024 | 21,402 |  | 19,347 |  | 82,737 |  | 123,486 |  |

| Charge for year | - |  | 4,060 |  | 2,043 |  | 6,103 |  |

| Eliminated on disposal | - |  | - |  | (1,578 | ) | (1,578 | ) |

| At 31 July 2025 | 21,402 |  | 23,407 |  | 83,202 |  | 128,011 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | 11,376 |  | 5,296 |  | 16,672 |  |

| At 31 July 2024 | - |  | 15,436 |  | 3,571 |  | 19,007 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 327,119 |  | 319,609 |  |

| Other debtors | 51,056 |  | 47,855 |  |

378,175 |  | 367,464 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 69,697 |  | 83,856 |  |

| Taxation and social security | 102,054 |  | 86,648 |  |

| Other creditors | 149,959 |  | 128,284 |  |

321,710 |  | 298,788 |  |