Company No: 05872228 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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).