24-7 Steller Packing Limited

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

Registered number: 10938196

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		61,322		65,702
Tangible Assets	5		188,650		155,290

			249,972		220,992
CURRENT ASSETS
Debtors	6	446,131		779,089
Cash at bank and in hand		990,981		453,568

		1,437,112		1,232,657
Creditors: Amounts Falling Due Within One Year	7	(777,860 )		(941,009 )

NET CURRENT ASSETS (LIABILITIES)			659,252		291,648

TOTAL ASSETS LESS CURRENT LIABILITIES			909,224		512,640

Creditors: Amounts Falling Due After More Than One Year	8		(220,357 )		-

PROVISIONS FOR LIABILITIES
Provisions For Charges			(124,665 )		(124,665 )

NET ASSETS			564,202		387,975

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			49,900		49,900
Profit and Loss Account			514,202		337,975

SHAREHOLDERS' FUNDS			564,202		387,975

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24-7 Steller Packing 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 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 Margaret Everitt

Director

18 June 2026

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

1. General Information

24-7 Steller Packing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10938196 . The registered office is Unit V Paddock Wood Distribution Centre, Paddock Wood, Tonbridge, TN12 6UU.

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	20% reducing balance basis
Motor Vehicles	20% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% reducing balance basis

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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24-7 Steller Packing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 28)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	87,602

As at 31 December 2025	87,602

Amortisation
As at 1 January 2025	21,900
Provided during the period	4,380

As at 31 December 2025	26,280

Net Book Value
As at 31 December 2025	61,322

As at 1 January 2025	65,702

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	168,640	167,656	31,855	368,151
Additions	12,012	34,238	34,331	80,581

As at 31 December 2025	180,652	201,894	66,186	448,732

Depreciation
As at 1 January 2025	93,395	102,178	17,288	212,861
Provided during the period	17,452	19,990	9,779	47,221

As at 31 December 2025	110,847	122,168	27,067	260,082

Net Book Value
As at 31 December 2025	69,805	79,726	39,119	188,650

As at 1 January 2025	75,245	65,478	14,567	155,290

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24-7 Steller Packing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	258,308	574,742
Prepayments and accrued income	74,272	90,746
Other debtors	113,551	113,551
Other debtors - Employee Loan Account	-	50

	446,131	779,089

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	269,113	278,511
Bank loans and overdrafts	8,512	19,151
Corporation tax	50,502	47,806
Other taxes and social security	35,444	26,750
VAT	84,895	90,976
Other creditors	246,462	246,462
Other creditors - Eden	-	(50 )
Other creditors - Pension	4,732	4,586
Accruals and deferred income	78,200	226,817

	777,860	941,009

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

	2025	2024
	£	£
Directors loan account	220,357	-

9. Share Capital

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

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