Company Registration No. SC161154 (Scotland)
Grampian Packaging Supplies Limited
Unaudited accounts
for the year ended 31 December 2025
Grampian Packaging Supplies Limited
Statement of financial position
as at 31 December 2025
Tangible assets
13,100
24,734
Inventories
146,262
183,491
Cash at bank and in hand
2,173
11,763
Creditors: amounts falling due within one year
(402,749)
(818,975)
Net current (liabilities)/assets
(11,240)
375,100
Total assets less current liabilities
1,860
399,834
Creditors: amounts falling due after more than one year
(130,000)
(9,240)
Net (liabilities)/assets
(128,140)
390,594
Called up share capital
100
100
Profit and loss account
(128,240)
390,494
Shareholders' funds
(128,140)
390,594
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 director acknowledges his 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 and authorised for issue on 24 August 2026 and were signed on its behalf by
Christopher Thomas Kelly
Director
Company Registration No. SC161154
Grampian Packaging Supplies Limited
Notes to the Accounts
for the year ended 31 December 2025
Grampian Packaging Supplies Limited is a private company, limited by shares, registered in Scotland, registration number SC161154. The registered office is The U P A C Group Ltd, 133 Barfillan Drive, Glasgow, Lanarkshire, G52 1BD, Scotland.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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Tangible fixed assets
Total
At 31 December 2025
191,502
Charge for the year
11,634
At 31 December 2025
178,402
At 31 December 2025
13,100
At 31 December 2024
24,734
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Average number of employees
During the year the average number of employees was 8 (2024: 8).