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COMPANY REGISTRATION NUMBER: 4212826

PDMC Packaging Limited

Filleted Unaudited Financial Statements

31 May 2025

PDMC Packaging Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 59,182 |  | 78,910

Current assets

Stocks | 42,463 |  | 57,010 |
Debtors | 7 | 133,037 |  | 245,251 |
Cash at bank and in hand | 147,815 |  | 94,567 |
| --------- |  | --------- |
| 323,315 |  | 396,828 |

Creditors: amounts falling due within one year | 8 | 133,438 |  | 192,031 |
| --------- |  | --------- |
Net current assets |  | 189,877 |  | 204,797
|  | --------- |  | ---------
Total assets less current liabilities |  | 249,059 |  | 283,707

Creditors: amounts falling due after more than one year | 9 |  | 1,391 |  | 10,376

Provisions

Taxation including deferred tax |  | 11,245 |  | 10,731
|  | --------- |  | ---------
Net assets |  | 236,423 |  | 262,600
|  | --------- |  | ---------

Capital and reserves

Called up share capital | 10 |  | 2 |  | 2
Profit and loss account |  | 236,421 |  | 262,598
|  | --------- |  | ---------
Shareholders funds |  | 236,423 |  | 262,600
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PDMC Packaging Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 7 January 2026 , and are signed on behalf of the board by:

Mr P Tatham |
Director |

Company registration number: 4212826

PDMC Packaging Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Greville Road, Hedon, East Yorkshire, HU12 8DP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less, or to receive more tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Particulars of employees
The average number of persons employed by the company during the year amounted to 6 (2024: 7 ).
5. Taxation on ordinary activities
Major components of tax expense/(income)

| 2025 | 2024
| £ | £

Deferred tax:

Origination and reversal of timing differences | 514 | ( 3,424)
| ---- | -------
Taxation on ordinary activities | 514 | ( 3,424)
| ---- | -------

6. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 June 2024 and 31 May 2025 | 109,059 | 36,591 | 158,520 | 304,170
| --------- | -------- | --------- | ---------
Depreciation |  |  |  |
At 1 June 2024 | 83,131 | 32,225 | 109,904 | 225,260
Charge for the year | 6,482 | 1,092 | 12,154 | 19,728
| --------- | -------- | --------- | ---------
At 31 May 2025 | 89,613 | 33,317 | 122,058 | 244,988
| --------- | -------- | --------- | ---------
Carrying amount |  |  |  |
At 31 May 2025 | 19,446 | 3,274 | 36,462 | 59,182
| --------- | -------- | --------- | ---------
At 31 May 2024 | 25,928 | 4,366 | 48,616 | 78,910
| --------- | -------- | --------- | ---------

Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

| Motor vehicles
| £
At 31 May 2025 | 10,758
| --------
At 31 May 2024 | 31,781
| --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 110,824 | 220,093
Prepayments and accrued income | 22,213 | 25,158
| --------- | ---------
| 133,037 | 245,251
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,893 | 3,000
Trade creditors | 109,176 | 157,009
Accruals and deferred income | 1,500 | 1,500
Social security and other taxes | 13,470 | 21,176
Obligations under finance leases and hire purchase contracts | 6,256 | 8,958
Director loan accounts | 143 | 388
| --------- | ---------
| 133,438 | 192,031
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,391 | 4,113
Obligations under finance leases and hire purchase contracts | – | 6,263
| ------- | --------
| 1,391 | 10,376
| ------- | --------

10. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

11. Director's advances, credits and guarantees
During the year there were no director's advances, credits and guarantees.