Personal Care Packs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08385356

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		17,955		35,153
Debtors	4	34,407		66,352
Cash at bank and in hand		54,641		26,033

		107,003		127,538
Creditors: Amounts Falling Due Within One Year	5	(76,402 )		(96,937 )

NET CURRENT ASSETS (LIABILITIES)			30,601		30,601

TOTAL ASSETS LESS CURRENT LIABILITIES			30,601		30,601

Creditors: Amounts Falling Due After More Than One Year	6		(10,000 )		(10,000 )

NET ASSETS			20,601		20,601

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			20,501		20,501

SHAREHOLDERS' FUNDS			20,601		20,601

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Personal Care Packs Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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

The directors acknowledge their 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

Rama Bhalla

Director

20/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Personal Care Packs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08385356 . The registered office is 92 Burleys Way, Leicester, LE1 3BD.

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. 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.

2.4. Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared. The dividend is paid as Gift Aid S108 to Giving World (company registered number 05184361) and registered charity 1105883).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	34,407	66,352

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,701	10,328
Other taxes and social security	7,440	9,935
Accruals and deferred income	14,498	30,525
Amounts owed to parent undertaking	44,763	46,149

	76,402	96,937

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Personal Care Packs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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

	2025	2024
	£	£
Amounts owed to parent undertaking	10,000	10,000

7. Share Capital

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

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