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Company Registration No. SC349366 (Scotland)
W & M Watson Packaging Limited Unaudited accounts for the year ended 31 December 2025
W & M Watson Packaging Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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W & M Watson Packaging Limited Company Information for the year ended 31 December 2025
Directors
Christopher Thomas Kelly Clare Frances Bett Nicola Garioch Allan Beckett
Secretary
Allan Beckett
Company Number
SC349366 (Scotland)
Registered Office
133 Barfillan Drive Craigton Industrial Estate Glasgow G52 1BY Scotland
Accountants
Allan Beckett
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W & M Watson Packaging Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
154,446 
315,575 
Investments
1,084,517 
693,700 
1,238,963 
1,009,275 
Current assets
Inventories
1,368,638 
1,557,521 
Debtors
5,352,696 
4,780,863 
Cash at bank and in hand
92,902 
43,018 
6,814,236 
6,381,402 
Creditors: amounts falling due within one year
(2,748,676)
(2,436,400)
Net current assets
4,065,560 
3,945,002 
Total assets less current liabilities
5,304,523 
4,954,277 
Creditors: amounts falling due after more than one year
(326,537)
(45,479)
Net assets
4,977,986 
4,908,798 
Capital and reserves
Called up share capital
5
300,000 
300,000 
Profit and loss account
4,677,986 
4,608,798 
Shareholders' funds
4,977,986 
4,908,798 
For the year ending 31 December 2025 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
Christopher Thomas Kelly Director Company Registration No. SC349366
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W & M Watson Packaging Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
W & M Watson Packaging Limited is a private company, limited by shares, registered in Scotland, registration number SC349366. The registered office is 133 Barfillan Drive, Craigton Industrial Estate, Glasgow, G52 1BY, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 Years Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2025
1,168,235 
Additions
55,781 
Disposals
(46,910)
At 31 December 2025
1,177,106 
Depreciation
At 1 January 2025
852,660 
Charge for the year
212,736 
On disposals
(42,736)
At 31 December 2025
1,022,660 
Net book value
At 31 December 2025
154,446 
At 31 December 2024
315,575 
5
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
300,000 Ordinary shares of £1 each
300,000 
300,000 
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W & M Watson Packaging Limited Notes to the Accounts for the year ended 31 December 2025
6
Loans to directors
During the year there were no advancements or loans to the directors.
7
Controlling party
W&M Watson Packaging Limited is a wholly owned subsidiary of The UPAC Group Limited, the principal place of business and registered address of the UPAC Group Limited is 133 Barfillan Drive, Craigton Industrial Estate, Glasgow, G52 1BY
8
Average number of employees
During the year the average number of employees was 50 (2024: 56).
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