Company registration number 07633171 (England and Wales)
STOREPAK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
Numeric House
98 Station Road
Sidcup
Kent
DA15 7BY
STOREPAK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
4 - 9
STOREPAK LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
120
1,082
Tangible assets
5
479,214
539,151
479,334
540,233
Current assets
Stocks
340,135
386,832
Debtors
6
1,720,300
1,659,038
Cash at bank and in hand
197,039
65,885
2,257,474
2,111,755
Creditors: amounts falling due within one year
7
(1,479,657)
(1,513,195)
Net current assets
777,817
598,560
Total assets less current liabilities
1,257,151
1,138,793
Provisions for liabilities
(104,647)
(125,566)
Net assets
1,152,504
1,013,227
Capital and reserves
Called up share capital
1,100
1,100
Capital redemption reserve
100
100
Profit and loss reserves
1,151,304
1,012,027
Total equity
1,152,504
1,013,227
STOREPAK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 July 2026 and are signed on its behalf by:
Mr M J Canty
Director
Company registration number 07633171 (England and Wales)
STOREPAK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 November 2023
1,100
100
814,793
815,993
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
197,234
197,234
Balance at 31 October 2024
1,100
100
1,012,027
1,013,227
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
139,277
139,277
Balance at 31 October 2025
1,100
100
1,151,304
1,152,504
STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Storepak Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Butterly Avenue, Questor, Dartford, Kent, DA1 1JG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and

services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have

transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured

reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred

or to be incurred in respect of the transactions can be measured reliably.

1.4
Intangible fixed assets - goodwill

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably

1.5
Intangible fixed assets other than goodwill

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intellectual property
20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated

depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair

value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated

impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other

comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of

the same asset previously recognised in the statement of comprehensive income. A decrease in the carrying

amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of

any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a

revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that

asset, the excess shall be recognised in the statement of comprehensive income.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% straight line
Equipment
10% / 20% / 25% / 33% straight line
Motor vehicles
25% straight line

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.

1.7
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount

being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the

asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting

date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an

individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the

asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset

and generates cash inflows that largely independent of the cash inflows from other assets or groups of

assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the

acquisition date, allocated to each of the cash-generating units that are expected to benefit from the

synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned

to those units.

1.8
Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost

includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its

present location and condition.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Financial instruments

Financial liabilities are classified and accounted for, according to the substance of the contractual

arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is

any contract that evidences a residual interest in the assets of the company after deducting all of its

liabilities.

1.11
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

Contributions to defined contribution plans are recognised as an expense in the period in which the related

service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will

lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date

in which the employees render the related service, the liability is measured on a discounted present value

basis. The unwinding of the discount is recognised as a finance cost in the statement of comprehensive

income in the period in which it arises.

1.13
Leases
As lessee

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial

position as assets and liabilities at the lower of the fair value of the assets and the present value of the

minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of

the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease

liability using the effective interest method. Finance charges are allocated to each period so as to produce a

constant rate of interest on the remaining balance of the liability.

STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

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 that are 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 the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
13
4
Intangible fixed assets
Goodwill
Intellectual property
Total
£
£
£
Cost
At 1 November 2024 and 31 October 2025
150,000
40,569
190,569
Amortisation and impairment
At 1 November 2024
150,000
39,487
189,487
Amortisation charged for the year
-
0
962
962
At 31 October 2025
150,000
40,449
190,449
Carrying amount
At 31 October 2025
-
0
120
120
At 31 October 2024
-
0
1,082
1,082
STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
5
Tangible fixed assets
Software
Equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
202,083
902,782
70,792
1,175,657
Additions
6,008
46,502
-
0
52,510
Disposals
-
0
(3,017)
(70,792)
(73,809)
At 31 October 2025
208,091
946,267
-
0
1,154,358
Depreciation and impairment
At 1 November 2024
112,495
453,219
70,792
636,506
Depreciation charged in the year
37,632
72,489
-
0
110,121
Eliminated in respect of disposals
-
0
(691)
(70,792)
(71,483)
At 31 October 2025
150,127
525,017
-
0
675,144
Carrying amount
At 31 October 2025
57,964
421,250
-
0
479,214
At 31 October 2024
89,588
449,563
-
0
539,151
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,177,429
1,183,786
Other debtors
542,871
475,252
1,720,300
1,659,038
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
973,524
862,050
Corporation tax
74,795
66,799
Other taxation and social security
51,580
57,800
Other creditors
379,758
526,546
1,479,657
1,513,195
8
Operating lease commitments
As lessee
STOREPAK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
8
Operating lease commitments
(Continued)
- 9 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within 1 year
4,360
217,028
Years 2-5
1,090
-
0
Total commitments
5,450
217,028
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