Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 05166694 Mr Paul Humpage Mr Denis McGrath Mrs Jackie Humpage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05166694 2025-04-30 05166694 2026-04-30 05166694 2025-05-01 2026-04-30 05166694 frs-core:FurnitureFittings 2026-04-30 05166694 frs-core:FurnitureFittings 2025-05-01 2026-04-30 05166694 frs-core:FurnitureFittings 2025-04-30 05166694 frs-core:MotorVehicles 2026-04-30 05166694 frs-core:MotorVehicles 2025-05-01 2026-04-30 05166694 frs-core:MotorVehicles 2025-04-30 05166694 frs-core:PlantMachinery 2026-04-30 05166694 frs-core:PlantMachinery 2025-05-01 2026-04-30 05166694 frs-core:PlantMachinery 2025-04-30 05166694 frs-core:ShareCapital 2026-04-30 05166694 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 05166694 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 05166694 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 05166694 frs-bus:SmallEntities 2025-05-01 2026-04-30 05166694 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 05166694 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 05166694 frs-bus:Director1 2025-05-01 2026-04-30 05166694 frs-bus:Director2 2025-05-01 2026-04-30 05166694 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 05166694 frs-countries:EnglandWales 2025-05-01 2026-04-30 05166694 2024-04-30 05166694 2025-04-30 05166694 2024-05-01 2025-04-30 05166694 frs-core:ShareCapital 2025-04-30 05166694 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 05166694
Wholesale Packaging Limited
Financial Statements
For The Year Ended 30 April 2026
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Wholesale Packaging Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Wholesale Packaging Limited
Accountant's Report
For The Year Ended 30 April 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Wholesale Packaging Limited For The Year Ended 30 April 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Wholesale Packaging Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Wholesale Packaging Limited , as a body, in accordance with the terms of our engagement letter dated 21 February 2013. Our work has been undertaken solely to prepare for your approval the accounts of Wholesale Packaging Limited and state those matters that we have agreed to state to the directors of Wholesale Packaging Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wholesale Packaging Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Wholesale Packaging Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wholesale Packaging Limited . You consider that Wholesale Packaging Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Wholesale Packaging Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

3rd July 2026

Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Wholesale Packaging Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 05166694

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,372 |  | 16,117
|  |  | 3,372 |  | 16,117
CURRENT ASSETS
Debtors |  | 12,460 |  | 75,537 |
Cash at bank and in hand |  | 68,415 |  | 69,436 |
|  | 80,875 |  | 144,973 |
Creditors: Amounts Falling Due Within One Year |  | (50,334 ) |  | (128,239 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,541 |  | 16,734
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,913 |  | 32,851
NET ASSETS |  |  | 33,913 |  | 32,851
CAPITAL AND RESERVES
Called up share capital |  |  | 102 |  | 102
Profit and Loss Account |  |  | 33,811 |  | 32,749
SHAREHOLDERS' FUNDS |  |  | 33,913 |  | 32,851

Page 2
Page 3
Wholesale Packaging Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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

Mr Paul Humpage Director | Mr Denis McGrath Director
3rd July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Wholesale Packaging Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Wholesale Packaging Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05166694 . The registered office is Apple Accountancy Services, 146 Manor Way, Borehamwood, Herts, WD6 1QX.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 4
Page 5
Wholesale Packaging Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2025 | 27,627 | 108,927 | 5,680 | 142,234
Disposals | - | (104,027 ) | - | (104,027 )
As at 30 April 2026 | 27,627 | 4,900 | 5,680 | 38,207
Depreciation
As at 1 May 2025 | 26,848 | 93,631 | 5,638 | 126,117
Provided during the period | 195 | 919 | 10 | 1,124
Disposals | - | (92,406 ) | - | (92,406 )
As at 30 April 2026 | 27,043 | 2,144 | 5,648 | 34,835
Net Book Value
As at 30 April 2026 | 584 | 2,756 | 32 | 3,372
As at 1 May 2025 | 779 | 15,296 | 42 | 16,117

Page 5