IRIS Accounts Production v26.1.0.640 01559652 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01559652 2025-03-31 01559652 2026-03-31 01559652 2025-04-01 2026-03-31 01559652 2024-03-31 01559652 2024-04-01 2025-03-31 01559652 2025-03-31 01559652 ns15:EnglandWales 2025-04-01 2026-03-31 01559652 ns14:PoundSterling 2025-04-01 2026-03-31 01559652 ns10:Director1 2025-04-01 2026-03-31 01559652 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01559652 ns10:SmallEntities 2025-04-01 2026-03-31 01559652 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 01559652 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 01559652 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01559652 ns10:FullAccounts 2025-04-01 2026-03-31 01559652 1 2025-04-01 2026-03-31 01559652 ns10:Director2 2025-04-01 2026-03-31 01559652 ns10:Director3 2025-04-01 2026-03-31 01559652 ns10:Director4 2025-04-01 2026-03-31 01559652 ns10:Director5 2025-04-01 2026-03-31 01559652 ns10:CompanySecretary1 2025-04-01 2026-03-31 01559652 ns10:RegisteredOffice 2025-04-01 2026-03-31 01559652 ns5:CurrentFinancialInstruments 2026-03-31 01559652 ns5:CurrentFinancialInstruments 2025-03-31 01559652 ns5:ShareCapital 2026-03-31 01559652 ns5:ShareCapital 2025-03-31 01559652 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 01559652 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 01559652 ns5:NetGoodwill 2025-04-01 2026-03-31 01559652 ns5:PlantMachinery 2025-04-01 2026-03-31 01559652 ns5:FurnitureFittings 2025-04-01 2026-03-31 01559652 ns5:ComputerEquipment 2025-04-01 2026-03-31 01559652 ns5:NetGoodwill 2025-03-31 01559652 ns5:NetGoodwill 2026-03-31 01559652 ns5:NetGoodwill 2025-03-31 01559652 ns5:LeaseholdImprovements 2025-03-31 01559652 ns5:PlantMachinery 2025-03-31 01559652 ns5:FurnitureFittings 2025-03-31 01559652 ns5:ComputerEquipment 2025-03-31 01559652 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 01559652 ns5:LeaseholdImprovements 2026-03-31 01559652 ns5:PlantMachinery 2026-03-31 01559652 ns5:FurnitureFittings 2026-03-31 01559652 ns5:ComputerEquipment 2026-03-31 01559652 ns5:LeaseholdImprovements 2025-03-31 01559652 ns5:PlantMachinery 2025-03-31 01559652 ns5:FurnitureFittings 2025-03-31 01559652 ns5:ComputerEquipment 2025-03-31 01559652 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 01559652 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 01559652 ns5:WithinOneYear 2026-03-31 01559652 ns5:WithinOneYear 2025-03-31 01559652 ns5:BetweenOneFiveYears 2026-03-31 01559652 ns5:BetweenOneFiveYears 2025-03-31 01559652 ns5:AllPeriods 2026-03-31 01559652 ns5:AllPeriods 2025-03-31

REGISTERED NUMBER: 01559652 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

MOORE & BUCKLE (FLEXIBLE PACKAGING)

LIMITED

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | J. A. Warwick

| D. P. White

| Mrs A. M. Mervis

| J. B. Mervis

| Miss J. M. Warwick

| SECRETARY: | Mr. J. A. Warwick

| REGISTERED OFFICE: | 9 Sutton Fold

| Sutton Fold Industrial Park

| St. Helens

| Merseyside

| WA9 3GL

| REGISTERED NUMBER: | 01559652 (England and Wales)

| ACCOUNTANTS: | TC Group

| Park House

| 200 Drake Street

| Rochdale

| Lancashire

| OL16 1PJ

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 168,841 |  | 221,054 |  |

168,842 |  | 221,055 |  |

CURRENT ASSETS

Stocks | 737,443 |  | 674,124 |  |

Debtors | 6 | 395,835 |  | 468,013 |  |

Cash at bank and in hand | 650,558 |  | 535,785 |  |

1,783,836 |  | 1,677,922 |  |

CREDITORS

Amounts falling due within one year | 7 | 551,348 |  | 404,144 |  |

NET CURRENT ASSETS | 1,232,488 |  | 1,273,778 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,401,330 |  | 1,494,833 |  |

PROVISIONS FOR LIABILITIES | 40,814 |  | 53,561 |  |

NET ASSETS | 1,360,516 |  | 1,441,272 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Retained earnings | 1,360,466 |  | 1,441,222 |  |

SHAREHOLDERS' FUNDS | 1,360,516 |  | 1,441,272 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

BALANCE SHEET - continued

31 MARCH 2026

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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

D. P. White - Director

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Moore & Buckle (Flexible 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.

| Functional and presentation currency

| The individual financial statements are presented in the currency of the primary economic environment in which the entity operates that being the United Kingdom. For the purpose of the financial statements, the results and financial position are presented in Sterling (£).

| Significant judgements and estimates

| In the process of applying the entity's accounting policies management have not made any judgements that would have a significant effect on the amounts recognised in the financial statements. No estimations have been made that would have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

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

| Turnover from the sale of reels and pouches is recognised when all of the following conditions are satisfied:

| - the company has transferred to the buyer the significant risks and rewards of ownership of the goods;

| - the company retains neither continuing managerial involvement to the degree usually associated with

| ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the economic benefits associated with the transaction can be measured reliably;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised over its estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial assets including trade debtors and other debtors, and cash and bank balances are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

| Financial assets, are assessed for indicators of impairment at the end of each accounting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

| Trade creditors and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

| 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 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.

| 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 19 (2025 - 20 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 121,442 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 121,441 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1 |  |

| At 31 March 2025 | 1 |  |

| MOORE & BUCKLE (FLEXIBLE PACKAGING) |

| LIMITED (REGISTERED NUMBER: 01559652) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 |

| and 31 March 2026 | 11,000 |  | 661,406 |  | 54,401 |  | 18,684 |  | 745,491 |  |

| DEPRECIATION

| At 1 April 2025 | 10,999 |  | 441,501 |  | 54,400 |  | 17,537 |  | 524,437 |  |

| Charge for year | - |  | 51,900 |  | - |  | 313 |  | 52,213 |  |

| At 31 March 2026 | 10,999 |  | 493,401 |  | 54,400 |  | 17,850 |  | 576,650 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1 |  | 168,005 |  | 1 |  | 834 |  | 168,841 |  |

| At 31 March 2025 | 1 |  | 219,905 |  | 1 |  | 1,147 |  | 221,054 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 319,651 |  | 398,251 |  |

| Prepayments | 76,184 |  | 69,762 |  |

395,835 |  | 468,013 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 222,256 |  | 224,271 |  |

| Amounts owed to group undertakings | 100,000 |  | - |  |

| Tax | 102,495 |  | 64,726 |  |

| Social security and other taxes | 12,694 |  | 12,700 |  |

| VAT | 29,234 |  | 36,478 |  |

| Credit card account | 1,172 |  | 732 |  |

| Accrued expenses | 83,497 |  | 65,237 |  |

551,348 |  | 404,144 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 138,446 |  | 135,731 |  |

| Between one and five years | 176,692 |  | 34,100 |  |

315,138 |  | 169,831 |  |