REGISTERED NUMBER: 08408741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

PACK STORE PLUS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D C Anderson

SECRETARY:

J A Barker

REGISTERED OFFICE:

C/o Andersons White Gables Farm

Blunham Road

Moggerhanger

Bedfordshire

MK44 3RA

REGISTERED NUMBER:

08408741 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

1,244,153

871,472

CURRENT ASSETS

Stocks

108,690

108,690

Debtors

6

1,389,793

942,437

Cash at bank and in hand

128,598

97,593

1,627,081

1,148,720

CREDITORS

Amounts falling due within one year

7

1,393,697

920,120

NET CURRENT ASSETS

233,384

228,600

TOTAL ASSETS LESS CURRENT LIABILITIES

1,477,537

1,100,072

CREDITORS

Amounts falling due after more than one year

8

(373,213

)

(82,775

)

PROVISIONS FOR LIABILITIES

(309,197

)

(203,614

)

NET ASSETS

795,127

813,683

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

795,126

813,682

795,127

813,683

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

D C Anderson - Director

1.	STATUTORY INFORMATION

Pack Store Plus 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represent income from the operation of warehousing and storage facilities excluding value added tax.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Plant and

Motor

Computer

to property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

15,793

1,232,783

977,323

5,296

2,231,195

Additions

-

153,592

594,392

-

747,984

Disposals

-

-

(52,000

)

-

(52,000

)

At 31 July 2025

15,793

1,386,375

1,519,715

5,296

2,927,179

DEPRECIATION

At 1 August 2024

13,780

596,904

744,014

5,025

1,359,723

Charge for year

403

175,942

191,349

68

367,762

Eliminated on disposal

-

-

(44,459

)

-

(44,459

)

At 31 July 2025

14,183

772,846

890,904

5,093

1,683,026

NET BOOK VALUE

At 31 July 2025

1,610

613,529

628,811

203

1,244,153

At 31 July 2024

2,013

635,879

233,309

271

871,472

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,232

100,012

Amounts owed by group undertakings

1,251,707

840,522

Other debtors

2,097

-

Directors' current accounts

4,064

-

Tax

90,810

-

VAT

17,980

-

Prepayments

5,903

1,903

1,389,793

942,437

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,363

-

Hire purchase contracts

209,801

127,321

Trade creditors

114,749

155,169

Amounts owed to group undertakings

1,055,647

499,149

Tax

1,372

100,760

VAT

-

23,729

Sundry Creditors and Accruals

1,246

6,718

Directors' current accounts

-

1,228

Accruals and deferred income

7,519

6,046

1,393,697

920,120

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

373,213

82,775

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

D C Anderson

Balance outstanding at start of year

-

-

Amounts advanced

4,064

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,064

-