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Registration number: 02753341

Container Sales (UK) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Container Sales (UK) Limited

(Registration number: 02753341)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 9,500 | 10,000
Tangible assets | 5 | 8,300 | 7,142
|  | 17,800 | 17,142
Current assets |  |  |
Stocks | 6 | 3,280,237 | 3,288,560
Debtors | 7 | 534,318 | 534,022
Cash at bank and in hand |  | 1,972,063 | 2,147,749
|  | 5,786,618 | 5,970,331
Creditors: Amounts falling due within one year | 8 | (572,476) | (664,168)
Net current assets |  | 5,214,142 | 5,306,163
Net assets |  | 5,231,942 | 5,323,305
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 5,230,942 | 5,322,305
Shareholders' funds |  | 5,231,942 | 5,323,305

Container Sales (UK) Limited

(Registration number: 02753341)
Statement of Financial Position as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... Mr Keith Wilson Director
......................................... Mrs Claire Louise Mounsey Director
......................................... Mr Carl Allen Hedley Director
......................................... Mr Ian Gibson Director

Container Sales (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
25 Brussels Road
Pallion West Industrial Estate
Sunderland
Tyne And Wear
SR4 6SJ

These financial statements were authorised for issue by the Board on 15 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Container Sales (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and Fittings | 15% Straight Line
Computer Equipment | 25% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

Container Sales (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Container Sales (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 10,000 | 10,000
At 31 December 2025 | 10,000 | 10,000
Amortisation
Amortisation charge | 500 | 500
At 31 December 2025 | 500 | 500
Carrying amount
At 31 December 2025 | 9,500 | 9,500
At 31 December 2024 | 10,000 | 10,000

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 27,709 | 32,205 | 59,914
Additions | 486 | 3,611 | 4,097
At 31 December 2025 | 28,195 | 35,816 | 64,011
Depreciation
At 1 January 2025 | 23,352 | 29,420 | 52,772
Charge for the year | 940 | 1,999 | 2,939
At 31 December 2025 | 24,292 | 31,419 | 55,711
Carrying amount
At 31 December 2025 | 3,903 | 4,397 | 8,300
At 31 December 2024 | 4,357 | 2,785 | 7,142

Container Sales (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 3,280,237 | 3,288,560

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 527,839 | 522,732
Prepayments | 6,479 | 5,293
Other debtors | - | 5,997
| 534,318 | 534,022

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 282,757 | 472,833
Taxation and social security | 162,989 | 132,167
Accruals and deferred income | 126,730 | 59,168
| 572,476 | 664,168

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 40,000 | 40,000
Later than one year and not later than five years | 200,000 | 200,000
Later than five years | 120,000 | 160,000
| 360,000 | 400,000

The amount of non-cancellable operating lease payments recognised as an expense during the year was £40,000 (2024 - £40,000).