REGISTERED NUMBER: 12326306 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

THE PACKD GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P C Kyriakides

REGISTERED OFFICE:

3 The Copse

Burley In Wharfedale

Ilkley

West Yorkshire

LS29 7QY

REGISTERED NUMBER:

12326306 (England and Wales)

ACCOUNTANTS:

Rawse, Varley & Co

Chartered Accountants

Lloyds Bank Chambers

Hustlergate

Bradford

BD1 1UQ

FIXED ASSETS

Tangible assets

4

1,945

1,651

CURRENT ASSETS

Stock

66,808

55,378

Debtors

5

4,153

13,572

Cash at bank

109,660

89,387

180,621

158,337

CREDITORS

Amounts falling due within one year

6

40,486

42,959

NET CURRENT ASSETS

140,135

115,378

TOTAL ASSETS LESS CURRENT LIABILITIES

142,080

117,029

PROVISIONS FOR LIABILITIES

487

413

NET ASSETS

141,593

116,616

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

141,493

116,516

SHAREHOLDERS' FUNDS

141,593

116,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

P C Kyriakides - Director

1.	STATUTORY INFORMATION

The Packd Group 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

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

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful life.

Furniture and equipment - 20% of cost

Stock

Stock is stated at the lower of cost and estimated 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Equipment,

fixtures

and

fittings

£

COST

At 1 January 2025

2,034

Additions

697

At 31 December 2025

2,731

DEPRECIATION

At 1 January 2025

383

Charge for year

403

At 31 December 2025

786

NET BOOK VALUE

At 31 December 2025

1,945

At 31 December 2024

1,651

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,280

12,181

Prepayments

1,873

1,391

4,153

13,572

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,530

6,370

Corporation tax

12,477

10,993

Social security and other taxes

17

658

Directors' current accounts

12,690

18,563

Accrued expenses

10,772

6,375

40,486

42,959