Silverfin false false 31/12/2025 01/01/2025 31/12/2025 C M A Dean 13/02/2025 M D Durston 15/04/2026 M H Kersh 30/09/2025 10/02/2011 D M Lucas 17/10/2025 D M Oates 17/10/2025 M J Revell 13/05/2026 01/07/2025 M G Sargent 13/02/2025 11/07/2006 P A Smith 30/03/2026 14/11/2025 A L Sutton 01/02/2024 P M Synnott 17/10/2025 A Turner 01/02/2024 J P Turquet 14/11/2025 22 June 2026 The principal activity of the company is the operation of a trade association for the foodservice packaging industry. 05872228 2025-12-31 05872228 bus:Director1 2025-12-31 05872228 bus:Director2 2025-12-31 05872228 bus:Director3 2025-12-31 05872228 bus:Director4 2025-12-31 05872228 bus:Director5 2025-12-31 05872228 bus:Director6 2025-12-31 05872228 bus:Director7 2025-12-31 05872228 bus:Director8 2025-12-31 05872228 bus:Director9 2025-12-31 05872228 bus:Director10 2025-12-31 05872228 bus:Director11 2025-12-31 05872228 bus:Director12 2025-12-31 05872228 2024-12-31 05872228 core:CurrentFinancialInstruments 2025-12-31 05872228 core:CurrentFinancialInstruments 2024-12-31 05872228 core:RetainedEarningsAccumulatedLosses 2025-12-31 05872228 core:RetainedEarningsAccumulatedLosses 2024-12-31 05872228 core:OtherPropertyPlantEquipment 2024-12-31 05872228 core:OtherPropertyPlantEquipment 2025-12-31 05872228 2025-01-01 2025-12-31 05872228 bus:FilletedAccounts 2025-01-01 2025-12-31 05872228 bus:SmallEntities 2025-01-01 2025-12-31 05872228 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05872228 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 05872228 bus:Director1 2025-01-01 2025-12-31 05872228 bus:Director2 2025-01-01 2025-12-31 05872228 bus:Director3 2025-01-01 2025-12-31 05872228 bus:Director4 2025-01-01 2025-12-31 05872228 bus:Director5 2025-01-01 2025-12-31 05872228 bus:Director6 2025-01-01 2025-12-31 05872228 bus:Director7 2025-01-01 2025-12-31 05872228 bus:Director8 2025-01-01 2025-12-31 05872228 bus:Director9 2025-01-01 2025-12-31 05872228 bus:Director10 2025-01-01 2025-12-31 05872228 bus:Director11 2025-01-01 2025-12-31 05872228 bus:Director12 2025-01-01 2025-12-31 05872228 core:OtherPropertyPlantEquipment core:TopRangeValue 2025-01-01 2025-12-31 05872228 2024-01-01 2024-12-31 05872228 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company No: 05872228 (England and Wales)

# FOODSERVICE PACKAGING ASSOCIATION

### (A company limited by guarantee)

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

FOODSERVICE PACKAGING ASSOCIATION

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

FOODSERVICE PACKAGING ASSOCIATION

## COMPANY INFORMATION

For the financial year ended 31 December 2025
FOODSERVICE PACKAGING ASSOCIATION

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Directors | C M A Dean (Appointed 13 February 2025)
| M D Durston (Appointed 15 April 2026)
| M H Kersh (Resigned 30 September 2025)
| D M Lucas (Appointed 17 October 2025)
| D M Oates (Appointed 17 October 2025)
| M J Revell (Appointed 01 July 2025, Resigned 13 May 2026)
| M G Sargent (Resigned 13 February 2025)
| P A Smith (Appointed 14 November 2025, Resigned 30 March 2026)
| A L Sutton
| P M Synnott (Appointed 17 October 2025)
| A Turner
| J P Turquet (Appointed 14 November 2025)

Secretary | L J Mcgowan

Registered office | Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG
| United Kingdom

Company number | 05872228 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

FOODSERVICE PACKAGING ASSOCIATION

## BALANCE SHEET

As at 31 December 2025
FOODSERVICE PACKAGING ASSOCIATION

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,539 |  | 1,874
|  | 2,539 |  | 1,874
Current assets |  |  |  |
Debtors | 4 | 145,951 |  | 106,523
Cash at bank and in hand |  | 340,977 |  | 414,446
|  | 486,928 |  | 520,969
Creditors: amounts falling due within one year | 5 | ( 225,661) |  | ( 256,137)
Net current assets |  | 261,267 |  | 264,832
Total assets less current liabilities |  | 263,806 |  | 266,706
Net assets |  | 263,806 |  | 266,706
Reserves |  |  |  |
Profit and loss account |  | 263,806 |  | 266,706
Total reserves |  | 263,806 |  | 266,706

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Foodservice Packaging Association (registered number: 05872228) were approved and authorised for issue by the Board of Directors on 22 June 2026. They were signed on its behalf by:

P M Synnott Director |

FOODSERVICE PACKAGING ASSOCIATION

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
FOODSERVICE PACKAGING ASSOCIATION

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Foodservice Packaging Association (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales with the company number 05872228. The address of the Company's registered office is Springfield House, Springfield Road, Horsham, West Sussex, RH12 2RG, United Kingdom. The company is limited by guarantee and operates as a not-for-profit mutual trading company.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

##### Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method.

##### Trade and other creditors

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

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, excluding directors | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 8,022 |  | 8,022
Additions | 1,627 |  | 1,627
Disposals | ( 5,540) |  | ( 5,540)
At 31 December 2025 | 4,109 |  | 4,109
Accumulated depreciation |  |  |
At 01 January 2025 | 6,148 |  | 6,148
Charge for the financial year | 962 |  | 962
Disposals | ( 5,540) |  | ( 5,540)
At 31 December 2025 | 1,570 |  | 1,570
Net book value |  |  |
At 31 December 2025 | 2,539 |  | 2,539
At 31 December 2024 | 1,874 |  | 1,874

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments | 35,328 |  | 24,164
Other debtors | 110,623 |  | 82,359
| 145,951 |  | 106,523

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 9,486 |  | 5,793
Corporation tax | 1,608 |  | 1,772
Other taxation and social security | 31,088 |  | 8,744
Other creditors | 183,479 |  | 239,828
| 225,661 |  | 256,137

#### 6. Liability of members

The members of the Foodservice Packaging Association have undertaken to contribute a sum not exceeding £1 each to meet the liabilities of the Company if it should be wound up.

#### 7. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Contributions payable by the company for the year was £2,273 (2024 : £946). Contributions payable to the fund at the year end included in other creditors is £192 (2024 : £265).

#### 8. Related party transactions

During the year the company made the following related party transactions:
Martin Kersh Marketing
(Director of the company - resigned on 30 September 2025)
M H Kersh, previously a director of Foodservice Packaging Association, owns Martin Kersh Marketing, a consultancy business that provides secretarial and administrative services to the Association. During the year, the Association was charged £53,450 (2024 - £55,000) for secretarial and administrative services. At the balance sheet date the amount due to Martin Kersh Marketing was £Nil (2024 - £108,082).
M G Sargent
(Director of the company - resigned on 13 February 2025)
During the year, the Association was charged £2,400 (2024 - £9,600) for Honorarium services and expenditure by M G Sargent. The Honorarium fees totalling £2,400 (2024 - £9,600) have been included within accountancy fees. At the balance sheet the amount due to M G Sargent was £Nil (2024 - £Nil).
A Turner
(Director of the Company)
During the year, the Association was charged £13,500 (2024 - £6,202) for Chair services and other expenses by A Turner. At the balance sheet date the amount due to A Turner was £Nil (2024 - £1,372).
M Revell
(Director of the company) (Resigned 13 May 2026)
During the year, the Association was charged £7,500 (2024 - £Nil) for Chair services and other expenses by M Revell. At the balance sheet date the amount due to M Revell was £Nil (2024 - £Nil).
A Sutton
(Director of the Company)
During the year, the Association was charged £36,400 (2024 - £6,933) for compliance and Vice Chair services by A Sutton. At the balance sheet date the amount due to A Sutton was £Nil (2024 - £Nil).