REGISTERED NUMBER: 05046387 (England and Wales)

DAYWORTH PACKAGING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

D S Elsworth

E J Elsworth

SECRETARY:

E J Elsworth

REGISTERED OFFICE:

Unit B

Trecenydd Industrial Estate

Caerphilly

Mid Glamorgan

CF83 2RZ

REGISTERED NUMBER:

05046387 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

50,994

61,145

50,994

61,145

CURRENT ASSETS

Stocks

6

84,103

83,974

Debtors

7

243,047

223,452

Cash at bank and in hand

75,573

83,373

402,723

390,799

CREDITORS

Amounts falling due within one year

8

289,229

260,951

NET CURRENT ASSETS

113,494

129,848

TOTAL ASSETS LESS CURRENT LIABILITIES

164,488

190,993

PROVISIONS FOR LIABILITIES

11,618

11,618

NET ASSETS

152,870

179,375

CAPITAL AND RESERVES

Called up share capital

10,003

10,003

Capital redemption reserve

34,000

34,000

Retained earnings

108,867

135,372

152,870

179,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

D S Elsworth - Director

1.	STATUTORY INFORMATION

Dayworth 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 represents amounts invoiced during the year in respect of the manufacture and supply of packaging goods, exclusive of Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

100,000

AMORTISATION

At 1 April 2025

and 31 March 2026

100,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

Machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

94,456

23,523

45,475

38,871

202,325

Additions

135

-

-

3,227

3,362

At 31 March 2026

94,591

23,523

45,475

42,098

205,687

DEPRECIATION

At 1 April 2025

63,232

20,113

29,663

28,172

141,180

Charge for year

6,268

682

3,953

2,610

13,513

At 31 March 2026

69,500

20,795

33,616

30,782

154,693

NET BOOK VALUE

At 31 March 2026

25,091

2,728

11,859

11,316

50,994

At 31 March 2025

31,224

3,410

15,812

10,699

61,145

6.

STOCKS

2026

2025

£

£

Stocks

84,103

83,974

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

242,566

223,225

Other debtors

259

5

Prepayments and accrued income

222

222

243,047

223,452

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

-

12,632

Trade creditors

92,478

83,618

Tax

11,440

8,506

Social security and other taxes

4,838

3,274

VAT

22,184

20,070

Other creditors

948

4,424

Bank factoring account

144,444

114,090

Pensions control

8,137

7,616

Directors' current accounts

2,986

3,821

Accruals and deferred income

1,774

2,900

289,229

260,951

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

-

12,632

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dayworth Packaging Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dayworth Packaging Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dayworth Packaging Limited and state those matters that we have agreed to state to the Board of Directors of Dayworth Packaging Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dayworth Packaging Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dayworth Packaging Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dayworth Packaging Limited. You consider that Dayworth Packaging Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dayworth Packaging Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

14 August 2026