Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2026-05-11 2025-09-30 2024-10-01 false The company's principal activity is the manufacture of plastic packing goods.29 29 true true false NI041493 2024-10-01 2025-09-30 NI041493 2024-01-01 2024-09-30 NI041493 2025-09-30 NI041493 2024-09-30 NI041493 c:Director1 2024-10-01 2025-09-30 NI041493 c:Director2 2024-10-01 2025-09-30 NI041493 c:Director3 2024-10-01 2025-09-30 NI041493 c:Director4 2024-10-01 2025-09-30 NI041493 c:Director5 2024-10-01 2025-09-30 NI041493 c:Director5 2025-09-30 NI041493 c:Director6 2024-10-01 2025-09-30 NI041493 c:Director6 2025-09-30 NI041493 c:Director7 2024-10-01 2025-09-30 NI041493 c:Director7 2025-09-30 NI041493 c:Director8 2024-10-01 2025-09-30 NI041493 c:Director8 2025-09-30 NI041493 c:RegisteredOffice 2024-10-01 2025-09-30 NI041493 c:Agent1 2024-10-01 2025-09-30 NI041493 d:PlantMachinery 2024-10-01 2025-09-30 NI041493 d:PlantMachinery 2025-09-30 NI041493 d:PlantMachinery 2024-09-30 NI041493 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 NI041493 d:PlantMachinery d:BottomRangeValue 2024-10-01 2025-09-30 NI041493 d:PlantMachinery d:TopRangeValue 2024-10-01 2025-09-30 NI041493 d:MotorVehicles 2024-10-01 2025-09-30 NI041493 d:MotorVehicles 2025-09-30 NI041493 d:MotorVehicles 2024-09-30 NI041493 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 NI041493 d:MotorVehicles d:BottomRangeValue 2024-10-01 2025-09-30 NI041493 d:MotorVehicles d:TopRangeValue 2024-10-01 2025-09-30 NI041493 d:OfficeEquipment 2024-10-01 2025-09-30 NI041493 d:OfficeEquipment 2025-09-30 NI041493 d:OfficeEquipment 2024-09-30 NI041493 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 NI041493 d:OfficeEquipment d:BottomRangeValue 2024-10-01 2025-09-30 NI041493 d:OfficeEquipment d:TopRangeValue 2024-10-01 2025-09-30 NI041493 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 NI041493 d:CurrentFinancialInstruments 2025-09-30 NI041493 d:CurrentFinancialInstruments 2024-09-30 NI041493 d:Non-currentFinancialInstruments 2025-09-30 NI041493 d:Non-currentFinancialInstruments 2024-09-30 NI041493 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 NI041493 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 NI041493 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 NI041493 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 NI041493 d:ShareCapital 2025-09-30 NI041493 d:ShareCapital 2024-09-30 NI041493 d:SharePremium 2025-09-30 NI041493 d:SharePremium 2024-09-30 NI041493 d:CapitalRedemptionReserve 2025-09-30 NI041493 d:CapitalRedemptionReserve 2024-09-30 NI041493 d:RetainedEarningsAccumulatedLosses 2025-09-30 NI041493 d:RetainedEarningsAccumulatedLosses 2024-09-30 NI041493 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 NI041493 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 NI041493 d:RetirementBenefitObligationsDeferredTax 2025-09-30 NI041493 d:RetirementBenefitObligationsDeferredTax 2024-09-30 NI041493 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-10-01 2025-09-30 NI041493 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-09-30 NI041493 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-09-30 NI041493 c:FRS102 2024-10-01 2025-09-30 NI041493 c:Audited 2024-10-01 2025-09-30 NI041493 c:FullAccounts 2024-10-01 2025-09-30 NI041493 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI041493 c:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI041493 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: NI041493 PRIMEPAC LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PRIMEPAC LIMITED COMPANY INFORMATION
Directors | Sarah Parsons
| Mark Tyne
| Simon Hartley
| Liam Milan (appointed 1 November 2024)
| Michael Topham (appointed 30 September 2025)
| Marc Angell (appointed 30 September 2025)
| Janet Hall (resigned 15 January 2026)
| Kostantinos Kiriakopoulos (appointed 11 May 2026)
Registered number | NI041493
Registered office | The Soloist Building
| 1 Lanyon Place
| Belfast
| Northern Ireland
| BT1 3LP
Independent auditors | AAB Group Accountants Limited
| 1-3 Arthur Street
| Belfast
| Co. Antrim
| BT1 4GA
Bankers | HSBC
| 20-22 Railway Road
| Coleraine
| Co. Derry
| BT52 1PD
Solicitors | DTM Legan LLP
| Knights Court
| 1 Weaver Street
| Chester
| Cheshire
| CH1 2BQ
PRIMEPAC LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 12
PRIMEPAC LIMITED REGISTERED NUMBER: NI041493 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,757,782 |  | 1,112,121
|  |  | 1,757,782 |  | 1,112,121
Current assets |  |  |  |  |
Stocks | 5 | 317,536 |  | 238,011 |
Debtors: amounts falling due within one year | 6 | 2,258,436 |  | 1,496,432 |
Cash at bank and in hand | 7 | 733,227 |  | 772,230 |
|  | 3,309,199 |  | 2,506,673 |
Creditors: amounts falling due within one year | 8 | (2,227,689) |  | (2,105,622) |
Net current assets |  |  | 1,081,510 |  | 401,051
Total assets less current liabilities |  |  | 2,839,292 |  | 1,513,172
Creditors: amounts falling due after more than one year | 9 |  | (351,765) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (393,423) |  | (221,710) |
Other provisions | 11 | (221,770) |  | (185,500) |
|  |  | (615,193) |  | (407,210)
Net assets |  |  | 1,872,334 |  | 1,105,962
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 38,000 |  | 38,000
Share premium account |  |  | 36,500 |  | 36,500
Capital redemption reserve |  |  | 7,500 |  | 7,500
Profit and loss account |  |  | 1,790,334 |  | 1,023,962
|  |  | 1,872,334 |  | 1,105,962
Page 1
PRIMEPAC LIMITED REGISTERED NUMBER: NI041493 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Simon Hartley
Director
Date: 24 June 2026
Page 2
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The company's principal activity is the manufacturing and sale of plastic containers and any other associated activity or service. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙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 Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Pensions
Defined contribution pension plan 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. Page 3
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Plant and machinery | - | 3 | - | 15 | Years
|  |  |  | Motor vehicles | - | 3 | - | 5 | Years
|  |  |  | Office equipment | - | 3 | - | 5 | Years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.15 | Finance Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. Where goods are sold using finance leases, the entity recognises turnover from the sale of goods and the rights to receive future lease payments as a debtor. Minimum lease payments are apportioned between finance income and the reduction of the lease debtor with finance income allocated so as to produce a constant periodic rate of interest on the net investment in the finance lease. Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
| 2.16 | Interest receivable
Interest receivable is recognised using the effective interest method and measured at amortised cost. Interest income is accrued on a time-apportioned basis by reference to the principal outstanding and the applicable effective interest rate. Interest receivable is included within debtors and is assessed at each reporting date for indicators of impairment. Where recovery is considered doubtful, an impairment loss is recognised in profit or loss.
| 2.17 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention Page 6
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.17 | Financial instruments (continued)
to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 7
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.18 | Critical estimates and judgements
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
3. | Employees
| The average monthly number of employees, including directors, during the year was 29 (2024 - 29).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 2,932,870 | 45,716 | 30,467 | 3,009,053
| Additions | 839,679 | 52,588 | - | 892,267
| Disposals | (1,925) | (47,216) | - | (49,141)
| At 30 September 2025 | 3,770,624 | 51,088 | 30,467 | 3,852,179
| Depreciation |  |  |  |
| At 1 October 2024 | 1,846,086 | 23,884 | 26,962 | 1,896,932
| Charge for the year on owned assets | 215,163 | 12,028 | 768 | 227,959
| Disposals | - | (30,494) | - | (30,494)
| At 30 September 2025 | 2,061,249 | 5,418 | 27,730 | 2,094,397
| Net book value |  |  |  |
| At 30 September 2025 | 1,709,375 | 45,670 | 2,737 | 1,757,782
| At 30 September 2024 | 1,086,784 | 21,832 | 3,505 | 1,112,121
| Assets held under hire purchase agreements are included within tangible fixed assets. At the balance sheet date, the net book value of assets held under hire purchase agreements amounted to £541,312.
Page 8
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 196,018 | 181,491
| Finished goods and goods for resale | 121,518 | 56,520
|  | 317,536 | 238,011
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,276,005 | 1,271,367
| Amounts owed by group undertakings | 958,664 | -
| Prepayments and accrued income | 23,767 | 225,065
|  | 2,258,436 | 1,496,432
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 733,227 | 772,230
|  | 733,227 | 772,230
Page 9
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,290 | 82,028
| Trade creditors | 727,295 | 702,388
| Corporation tax | 115,046 | 245,836
| Other taxation and social security | 69,073 | 123,296
| Obligations under finance lease and hire purchase contracts | 117,661 | 5,784
| Other creditors | 38,863 | -
| Accruals and deferred income | 1,154,461 | 946,290
|  | 2,227,689 | 2,105,622
| The security is a floating charge held by HSBC invoice finance (UK) Ltd on all assets owned by the company. Included in Trade creditors is an amount totalling £152,454 owing to Esterform Packaging Limited, a related party.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 295,515 | -
| Accruals and deferred income | 56,250 | -
|  | 351,765 | -
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (221,710)
| Charged to profit or loss | (171,713)
| At end of year | (393,423)
Page 10
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 10.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (392,903) | (221,710)
| Pension accrual | (520) | -
|  | (393,423) | (221,710)
11. | Provisions
|  | Other provisions
|  | £
| At 1 October 2024 | 185,500
| Charged to profit or loss | 36,270
| At 30 September 2025 | 221,770
12. | Capital commitments
| At 30 September 2025 the Company had capital commitments as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Contracted for but not provided in these financial statements | 13,352 | 399,078
|  | 13,352 | 399,078
13. | Related party transactions
| The company has taken advantage of the exemption available under Section 1A of FRS 102 and has not disclosed transactions with group undertakings. There were no other related party transactions during the year requiring disclosure.
Page 11
PRIMEPAC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. | Controlling party
The immediate parent undertaking of Primepac Limited is Esterform Packaging Limited and exercises full control over its operations and financial policies.The company is included within the consolidated financial statements of Esterform Packaging Limited, incorporated in Enlgand with an address of Coronation Road, Cressex, High Wycombe, Buckinghamshire, England, HP12 3TZE. The ultimate parent undertaking is Biffa Waste Services Ltd. The ultimate controlling party is Biffa Topco Ltd.
15. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 24 June 2026 by Suzanne Villiers (Senior Statutory Auditor) on behalf of AAB Group Accountants Limited.
Page 12