Par Pak Produce Limited

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

Registered number: 04590311

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		14,165		18,992

			14,165		18,992
CURRENT ASSETS
Stocks	6	1,000		1,200
Debtors	7	2,851		7,974
Cash at bank and in hand		3,034		5,082

		6,885		14,256
Creditors: Amounts Falling Due Within One Year	8	(58,181 )		(67,012 )

NET CURRENT ASSETS (LIABILITIES)			(51,296 )		(52,756 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(37,131 )		(33,764 )

Creditors: Amounts Falling Due After More Than One Year	9		-		(4,000 )

NET LIABILITIES			(37,131 )		(37,764 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(37,231 )		(37,864 )

SHAREHOLDERS' FUNDS			(37,131)		(37,764)

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Par Pak Produce Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Ms Shirley Andrews

Director

30/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Par Pak Produce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04590311 . The registered office is 36 Lichfield Street, Walsall, West Midlands, WS1 1TJ.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	18% Straight Line
Motor Vehicles	15% Straight Line
Fixtures & Fittings	18% Straight Line

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Par Pak Produce Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	7,500

As at 30 November 2025	7,500

Amortisation
As at 1 December 2024	7,500

As at 30 November 2025	7,500

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 December 2024	31,396	14,180	15,209	60,785

As at 30 November 2025	31,396	14,180	15,209	60,785

Depreciation
As at 1 December 2024	31,396	2,127	8,270	41,793
Provided during the period	-	2,127	2,700	4,827

As at 30 November 2025	31,396	4,254	10,970	46,620

Net Book Value
As at 30 November 2025	-	9,926	4,239	14,165

As at 1 December 2024	-	12,053	6,939	18,992

6. Stocks

	2025	2024
	£	£
Stock	1,000	1,200

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,265	7,408
Other debtors	586	566

	2,851	7,974

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Par Pak Produce Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,345	20,276
Bank loans and overdrafts	4,357	6,567
Other loans	6,750	13,350
Other creditors	34,491	26,630
Taxation and social security	238	189

	58,181	67,012

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

	2025	2024
	£	£
Bank loans	-	4,000

10. Share Capital

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

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