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Registered number: 04446988
Postpack Ltd
Financial Statements
For The Year Ended 31 May 2025
Postpack Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Postpack Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04446988

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,484,485 |  | 1,527,861
|  |  | 1,484,485 |  | 1,527,861
CURRENT ASSETS
Stocks | 5 | 275,000 |  | 328,000 |
Debtors | 6 | 499,854 |  | 578,626 |
Cash at bank and in hand |  | 14,446 |  | 55,516 |
|  | 789,300 |  | 962,142 |
Creditors: Amounts Falling Due Within One Year | 7 | (346,424 ) |  | (366,622 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 442,876 |  | 595,520
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,927,361 |  | 2,123,381
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (801,116 ) |  | (800,172 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,791 ) |  | (50,049 )
NET ASSETS |  |  | 1,109,454 |  | 1,273,160
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 568,042 |  | 548,937
Profit and Loss Account |  |  | 541,312 |  | 724,123
SHAREHOLDERS' FUNDS |  |  | 1,109,454 |  | 1,273,160

Page 1
Page 2
Postpack Ltd
Balance Sheet (continued)
As At 31 May 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Reid Director
20 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Postpack Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Postpack Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04446988 . The registered office is Unit 4 Hollis Road, Grantham, Lincolnshire, NG31 7QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 3 years straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2024: 30)
32 30
Page 3
Page 4
Postpack Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 June 2024 | 1,534,017 | 446,917 | 27,203 | 12,114 | 2,020,251
Additions | - | 10,967 | - | 2,474 | 13,441
Revaluation | 31,306 | - | - | - | 31,306
As at 31 May 2025 | 1,565,323 | 457,884 | 27,203 | 14,588 | 2,064,998
Depreciation
As at 1 June 2024 | 219,017 | 250,394 | 10,998 | 11,981 | 492,390
Provided during the period | 31,306 | 51,875 | 4,051 | 891 | 88,123
As at 31 May 2025 | 250,323 | 302,269 | 15,049 | 12,872 | 580,513
Net Book Value
As at 31 May 2025 | 1,315,000 | 155,615 | 12,154 | 1,716 | 1,484,485
As at 1 June 2024 | 1,315,000 | 196,523 | 16,205 | 133 | 1,527,861

Cost or valuation as at 31 May 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
At cost | 997,281 | 457,884 | 27,203 | 14,588 | 1,496,956
At valuation | 568,042 | - | - | - | 568,042
| 1,565,323 | 457,884 | 27,203 | 14,588 | 2,064,998

All fixed assets are initially recorded at cost or valuiation. The properties has been revalued in the year to reflect their market value. The value shown in these accounts is now £1,315,000 (2024: £1,315,000). The property valuation was provided by the director. The carrying amount of the property, had the asset been disclosed under the cost model and depreciated accordingly, would be £997,281 (2024: £985,080).
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 275,000 |  | 328,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 222,983 |  | 310,968
Kid-Eco Limited | - |  | 2,100
Damasco UK Limited | 276,871 |  | 265,558
| 499,854 |  | 578,626

Page 4
Page 5
Postpack Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 289,124 |  | 276,140
Bank loans and overdrafts | 12,749 |  | 12,749
Corporation tax | - |  | 2,491
Other taxes and social security | 8,648 |  | 11,538
VAT | 485 |  | 25,903
Other creditors | 21,842 |  | -
Accruals and deferred income | 3,500 |  | 3,500
Directors' loan accounts | - |  | 33,102
Credit card | 10,076 |  | 1,199
| 346,424 |  | 366,622

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 801,116 |  | 800,172

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | 548,937 | 724,123
Loss for year | - | (133,186)
Surplus on revaluation | 31,306 | -
Other comprehensive income for the year | 31,306 | -
Total comprehensive income for the year | 31,306 | (133,186 )
Dividends paid | - | (61,826)
Transfer from revaluation reserve | - | 12,201
Transfer to/from Profit & Loss Account | (12,201 ) | -
As at 31 May 2025 | 568,042 | 541,312

Page 5