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REGISTERED NUMBER: 02796253 (England and Wales)


UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

PAULIAN PACKAGING LIMITED
Ashton Wallace
Chartered Certified Accountants
Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF








PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

PAULIAN PACKAGING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2026







DIRECTOR: I Lewis





REGISTERED OFFICE: Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF





REGISTERED NUMBER: 02796253 (England and Wales)





ACCOUNTANTS: Ashton Wallace
Chartered Certified Accountants
Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF
Page 1
PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)

BALANCE SHEET
28TH FEBRUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,017 1,271
1,017 1,271

CURRENT ASSETS
Stocks 425 425
Debtors 6 1,026 814
Cash at bank 16,093 17,678
17,544 18,917
CREDITORS
Amounts falling due within one year 7 16,673 16,010
NET CURRENT ASSETS 871 2,907
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,888
4,178

PROVISIONS FOR LIABILITIES 235 235
NET ASSETS 1,653 3,943

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 1,651 3,941
SHAREHOLDERS' FUNDS 1,653 3,943

The notes form part of these financial statements

Page 2 continued...
PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)

BALANCE SHEET - continued
28TH FEBRUARY 2026


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 Income Statement has not been delivered.

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





I Lewis - Director


The notes form part of these financial statements

Page 3
PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. STATUTORY INFORMATION

Paulian Packaging 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Page 4 continued...
PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2026

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st March 2025
and 28th February 2026 76,087
AMORTISATION
At 1st March 2025
and 28th February 2026 76,087
NET BOOK VALUE
At 28th February 2026 -
At 28th February 2025 -

Page 5 continued...
PAULIAN PACKAGING LIMITED (REGISTERED NUMBER: 02796253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2026

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st March 2025
and 28th February 2026 11,231 4,322 15,553
DEPRECIATION
At 1st March 2025 9,960 4,322 14,282
Charge for year 254 - 254
At 28th February 2026 10,214 4,322 14,536
NET BOOK VALUE
At 28th February 2026 1,017 - 1,017
At 28th February 2025 1,271 - 1,271

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 1,026 814

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors 3,600 4,671
Taxation and social security 221 1,311
Other creditors 12,852 10,028
16,673 16,010

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
2 Ordinary £1 2 2

Page 6
PAULIAN PACKAGING LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
PAULIAN PACKAGING LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28th February 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ashton Wallace
Chartered Certified Accountants
Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF


Date: .............................................

This page does not form part of the statutory financial statements

Page 7