REGISTERED NUMBER: 11061656 (England and Wales)

UNITED INDUSTRIAL PACKAGING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

S T McMahon

Mrs K McMahon

Mrs K L Jones

REGISTERED OFFICE:

Unit 4

Mucklow Hill Trading Estate

Halesowen

West Midlands

B62 8DF

REGISTERED NUMBER:

11061656 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

97,661

129,912

CURRENT ASSETS

Stocks

50,981

49,320

Debtors

5

337,714

303,068

Cash at bank

139,929

153,437

528,624

505,825

CREDITORS

Amounts falling due within one year

6

393,971

345,967

NET CURRENT ASSETS

134,653

159,858

TOTAL ASSETS LESS CURRENT LIABILITIES

232,314

289,770

CREDITORS

Amounts falling due after more than one year

7

(27,560

)

(47,508

)

PROVISIONS FOR LIABILITIES

8

(18,556

)

(24,683

)

NET ASSETS

186,198

217,579

CAPITAL AND RESERVES

Called up share capital

45

45

Capital redemption reserve

55

55

Retained earnings

186,098

217,479

186,198

217,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th April 2026 and were signed on its behalf by:

S T McMahon - Director

1.	STATUTORY INFORMATION

United Industrial Packaging 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st February 2025

126,000

15,222

46,590

187,812

Additions

-

1,370

-

1,370

At 31st January 2026

126,000

16,592

46,590

189,182

DEPRECIATION

At 1st February 2025

33,109

10,322

14,469

57,900

Charge for year

23,223

2,368

8,030

33,621

At 31st January 2026

56,332

12,690

22,499

91,521

NET BOOK VALUE

At 31st January 2026

69,668

3,902

24,091

97,661

At 31st January 2025

92,891

4,900

32,121

129,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

311,206

272,512

Other debtors

9,645

9,645

Prepayments

16,863

20,911

337,714

303,068

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,318

11,354

Hire purchase contracts

13,896

15,638

Trade creditors

317,112

290,330

Corporation tax

16,636

3,460

Social security and other taxes

4,525

3,291

VAT

17,682

16,460

Other creditors

578

550

Directors' current accounts

20,224

4,884

393,971

345,967

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

3,000

Hire purchase contracts

27,560

44,508

27,560

47,508

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

18,556

24,683

Deferred

tax

£

Balance at 1st February 2025

24,683

Provided during year

(6,127

)

Balance at 31st January 2026

18,556

9.	ULTIMATE CONTROLLING PARTY

The controlling party is S T McMahon.