REGISTERED NUMBER: 03176167 (England and Wales)

Civilpack Limited

Unaudited financial statements

for the year ended 30 September 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

B Isiksalan

Registered office:

Construction House

Runwell Road

Wickford

Essex

SS11 7HQ

Registered number:

03176167 (England and Wales)

Accountants:

Clay Ratnage Strevens & Hills

Chartered Accountants

Construction House, Runwell Road

Wickford

Essex

SS11 7HQ

Fixed assets

Tangible assets

4

67,251

-

Investments

5

616,820

616,820

684,071

616,820

Current assets

Debtors

6

1,863,706

2,726,529

Cash at bank

2,304,180

1,072,738

4,167,886

3,799,267

Creditors

Amounts falling due within one year

7

3,579,453

3,320,285

Net current assets

588,433

478,982

Total assets less current liabilities

1,272,504

1,095,802

Provisions for liabilities

8

2,195

-

Net assets

1,270,309

1,095,802

Capital and reserves

Called up share capital

100

100

Retained earnings

1,270,209

1,095,702

1,270,309

1,095,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 March 2026 and were signed by:

B Isiksalan - Director

1.	Statutory information

Civilpack Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their estimated residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided at the following rate:

Motor vehicles

- 25% reducing balance

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.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment.

Associates and Joint Ventures are held at cost less impairment.

Financial instruments

The company has elected to apply Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently carried at amortised cost using the effective interest method, less any impairment provision. Where an arrangement constitutes a financing transaction, whereby payment is deferred beyond normal business terms, it is measured at the present value of future receipts discounted at a market rate of interest. Discounting is omitted where the effect is immaterial.

Impairment of financial assets

Financial assets are assessed for impairment at each reporting date. An impairment loss arises where events subsequent to initial recognition indicate that estimated future cash flows have been adversely affected, and is measured as the difference between the carrying amount and the present value of future cash flows at the original effective interest rate. Where the indicators of impairment subsequently reverse, the impairment loss may be reversed up to the original carrying amount, and is recognised in profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of their contractual arrangements. An equity instrument is any contract that evidences a residual interest in the assets of the company after deduction of all its liabilities.

Basic financial liabilities, including trade and other payables and bank and other loans, are initially measured at transaction price after transaction costs, or where a financing transaction exists, at the present value of future payments discounted at a market rate of interest. Discounting is omitted where the effect is immaterial. All debt instruments, including trade payables, are subsequently carried at amortised cost using the effective interest method.

Trade payables are classified as current liabilities where payment is due within one year, and as non-current liabilities otherwise.

Derecognition of financial instruments

Financial assets are derecognised when contractual rights to future cash flows expire, are settled, or when the asset and substantially all risks and rewards of ownership are transferred to another party. Where significant risks and rewards are retained, the relevant portion continues to be recognised. Financial liabilities are derecognised when the related contractual obligations are discharged, cancelled or expire.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

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.

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.

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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Motor

vehicles

£

Cost

Additions

71,305

At 30 September 2025

71,305

Depreciation

Charge for year

4,054

At 30 September 2025

4,054

Net book value

At 30 September 2025

67,251

5.	Fixed asset investments

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Cost

At 1 October 2024

and 30 September 2025

19,320

597,500

616,820

Net book value

At 30 September 2025

19,320

597,500

616,820

At 30 September 2024

19,320

597,500

616,820

6.

Debtors

2025

2024

£

£

Amounts owed by joint ventures

221,215

175,815

Other debtors

1,642,491

2,550,714

1,863,706

2,726,529

Included within other debtors due within one year is a loan to B Isiksalan, the sole director, amounting to £1,607,790 (2024 - £2,516,013). The maximum amount outstanding during the year was £2,981,470 (2024 -£2,516,013). The loan is subject to interest at the official rate.

7.

Creditors

2025

2024

£

£

Amounts owed to group undertakings

3,252,196

3,054,277

Amounts owed to associates

266,221

184,983

Taxation and social security

59,461

79,450

Other creditors

1,575

1,575

3,579,453

3,320,285

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

Accelerated capital allowances

2,195

-

Deferred

tax

£

Charge for the year

2,195

Balance at 30 September 2025

2,195

9.	Related party transactions

During the year the company received management fees of £75,000 (2024 - £60,000) from Wayrest Limited and £55,000 (2024 - £40,000) from Prix Fixe Limited, both of which are subsidiary companies. The company also received a management fee of £Nil (2024 - £40,000) from Sana Bana Limited, an associated company and a management fee of £35,000 (2024 - £25,000) from Make Mine Limited, a joint venture company.

At the balance sheet date the company was owed £175,000 (2024 - £175,000) by Union Public House Limited a further joint venture company. The company was also owed £46,215 (2024 - £815) by Make Mine Limited. At the balance sheet date the company owed £1,841,333 (2024 - £1,656,104) to Wayrest Limited; £1,410,863 (2025 - £1,398,172) to Prix Fixe Limited; and £266,221 (2024 - £184,983) to Sana Bana Limited. No interest is charged on these balances.