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Registered number: 02508832
BSM Packaging Supplies Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
BSM Packaging Supplies Limited
Contents
Contents

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

Page 1
BSM Packaging Supplies Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 02508832

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 202,311 |  | 128,480
|  |  | 202,311 |  | 128,480
CURRENT ASSETS
Stocks |  | 323,551 |  | 350,630 |
Debtors |  | 747,561 |  | 825,192 |
Cash at bank and in hand |  | 405,205 |  | 379,954 |
|  | 1,476,317 |  | 1,555,776 |
Creditors: Amounts Falling Due Within One Year |  | (456,251 ) |  | (521,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,020,066 |  | 1,034,456
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,222,377 |  | 1,162,936
Creditors: Amounts Falling Due After More Than One Year |  |  | (86,472 ) |  | (28,267 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 6 |  | (37,709 ) |  | (5,843 )
NET ASSETS |  |  | 1,098,196 |  | 1,128,826
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Share premium account |  |  | 19,996 |  | 19,996
Profit and Loss Account |  |  | 1,077,200 |  | 1,107,830
SHAREHOLDERS' FUNDS |  |  | 1,098,196 |  | 1,128,826

Page 1
Page 2
BSM Packaging Supplies Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Steven Taylor Director | Mrs Claire Taylor Director
19th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BSM Packaging Supplies Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
BSM Packaging Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02508832 . The registered office is 20-21 Eldon Way, Hockley, Essex, SS5 4AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold | 10% reducing balance basis
Plant & Machinery | 25% reducing balance basis
Motor Vehicles | 25% reducing balance basis

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks 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.
2.6. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
BSM Packaging Supplies Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 22)
25 22
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 557,036
Additions | 179,670
Disposals | (264,408 )
As at 30 June 2025 | 472,298
Depreciation
As at 1 July 2024 | 428,556
Provided during the period | 67,438
Disposals | (226,007 )
As at 30 June 2025 | 269,987
Net Book Value
As at 30 June 2025 | 202,311
As at 1 July 2024 | 128,480

Net book value of plant, machinery and vehicles included above held under finance leases and hire purchase contracts are £201,664 (2024: £108,443).
5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 41,852 |  | 35,166
Later than one year and not later than five years | 86,472 |  | 28,267
| 128,324 |  | 63,433
| 128,324 |  | 63,433

6. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 37,709 |  | 5,843

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4
Page 5
BSM Packaging Supplies Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
8. Contingent Liabilities

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 203,700 |  | 218,457

As at the 30th June 2025 the company has guaranteed the current and future personal borrowings from National Westminster Bank Plc of the director, S A Taylor, currently totalling £203,700. This loan is being repaid by the director over a period of twenty years. The guarantee is secured by way of a debenture in favour for National Westminster Bank Plc, which has a fixed and floating charge over the company's assets.
9. Related Party Transactions
During the year under review, the company paid rent of £72,000 to the director, S A Taylor.
Page 5