Registration number: 12016771

Autopak Solutions Limited

(Registration number: 12016771)

Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	99,507	60,532
Investment property	4	230,500	230,500
		330,007	291,032
Current assets
Debtors	5	87,554	54,562
Cash at bank and in hand		84,049	64,842
		171,603	119,404
Creditors: Amounts falling due within one year	6	(371,833)	(244,205)
Net current liabilities		(200,230)	(124,801)
Total assets less current liabilities		129,777	166,231
Creditors: Amounts falling due after more than one year	6	(70,360)	(37,997)
Provisions for liabilities		(24,877)	(15,133)
Net assets		34,540	113,101
Capital and reserves
Called up share capital		3	3
Retained earnings		34,537	113,098
Shareholders' funds		34,540	113,101

For the financial 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.

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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Autopak Solutions Limited

(Registration number: 12016771)

Balance Sheet as at 31 May 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 6 May 2026 and signed on its behalf by:
 

.........................................

Andrew Donnelly

Director

Autopak Solutions Limited

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

1	Accounting policies

Statutory information

Autopak Solutions Limited is a private company, limited by shares, domiciled in England and Wales, company number 12016771. The registered office is at 5 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Autopak Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

1	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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
Motor vehicles	25% reducing balance
Plant and Machinery	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised 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.

Autopak Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

1	Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 5).

3	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost
At 1 June 2024	1,887	101,600	103,487
Additions	-	55,050	55,050
At 31 May 2025	1,887	156,650	158,537
Depreciation
At 1 June 2024	382	42,573	42,955
Charge for the year	376	15,699	16,075
At 31 May 2025	758	58,272	59,030
Carrying amount
At 31 May 2025	1,129	98,378	99,507
At 31 May 2024	1,505	59,027	60,532

4	Investment properties

	2025 £
At 1 June 2024	230,500
At 31 May 2025	230,500

There has been no valuation of investment property by an independent valuer.

Autopak Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

5

Debtors

	2025 £	2024 £
Trade debtors	44,097	51,189
Prepayments	33,291	-
Other debtors	10,166	3,373
	87,554	54,562

6

Creditors

		2025 £	2024 £
Due within one year
Other loans 1 - under 1yr		85,652	-
HP liability 1 (under 1 yr)		14,293	14,293
Trade creditors		10,365	18,567
Taxation and social security		155,273	157,008
Accruals and deferred income		6,300	4,400
Other creditors		99,950	49,937
		371,833	244,205