Acorah Software Products - Accounts Production 19.2.350 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 1718996 Mr D A Parkinson Mrs A Parkinson Mr A J Parkinson Mrs A Parkinson Mr D A Parkinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1718996 2025-06-30 1718996 2026-06-30 1718996 2025-07-01 2026-06-30 1718996 frs-core:CurrentFinancialInstruments 2026-06-30 1718996 frs-core:BetweenOneFiveYears 2026-06-30 1718996 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 1718996 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 1718996 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 1718996 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 1718996 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 1718996 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 1718996 frs-core:MoreThanFiveYears 2026-06-30 1718996 frs-core:PlantMachinery 2026-06-30 1718996 frs-core:PlantMachinery 2025-07-01 2026-06-30 1718996 frs-core:PlantMachinery 2025-06-30 1718996 frs-core:WithinOneYear 2026-06-30 1718996 frs-core:ShareCapital 2026-06-30 1718996 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 1718996 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 1718996 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 1718996 frs-bus:SmallEntities 2025-07-01 2026-06-30 1718996 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 1718996 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 1718996 1 2025-07-01 2026-06-30 1718996 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-06-30 1718996 frs-core:TaxLossesCarry-forwardsDeferredTax 2026-06-30 1718996 frs-bus:Director1 2025-07-01 2026-06-30 1718996 frs-bus:Director2 2025-07-01 2026-06-30 1718996 frs-bus:Director3 2025-07-01 2026-06-30 1718996 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 1718996 frs-countries:EnglandWales 2025-07-01 2026-06-30 1718996 2024-06-30 1718996 2025-06-30 1718996 2024-07-01 2025-06-30 1718996 frs-core:CurrentFinancialInstruments 2025-06-30 1718996 frs-core:BetweenOneFiveYears 2025-06-30 1718996 frs-core:MoreThanFiveYears 2025-06-30 1718996 frs-core:WithinOneYear 2025-06-30 1718996 frs-core:ShareCapital 2025-06-30 1718996 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 1718996 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-06-30
Registered number: 1718996
A.A. Packaging Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 1718996
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,050 130,606
140,050 130,606
CURRENT ASSETS
Stocks 5 89,490 112,785
Debtors 6 179,443 218,925
Cash at bank and in hand 224,834 220,180
493,767 551,890
Creditors: Amounts Falling Due Within One Year 7 (126,455 ) (156,542 )
NET CURRENT ASSETS (LIABILITIES) 367,312 395,348
TOTAL ASSETS LESS CURRENT LIABILITIES 507,362 525,954
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,241 ) (5,000 )
NET ASSETS 505,121 520,954
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 504,121 519,954
SHAREHOLDERS' FUNDS 505,121 520,954
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Page 2
For the year ending 30 June 2026 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D A Parkinson
Director
Mr A J Parkinson
Director
11 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A.A. Packaging Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1718996 . The registered office is The Light Industrial Estate, Liverpool New Road, Walmer Bridge, Preston, PR4 5HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of consideration receivable for goods and services supplied in the ordinary course of business, net of trade discounts, rebates, value added tax and other sales-related taxes.
Sale of goods
Revenue from the sale of packaging film and other products is recognised when control of the goods passes to the customer, which is normally on dispatch, provided that the amount of revenue can be measured reliably and collection is probable.
For goods delivered directly from suppliers to customers, revenue is recognised when control of the goods passes to the customer. Where the company acts as principal in the transaction, revenue and the related cost of sales are recognised gross. Where the company acts solely as an agent, only the commission or margin receivable is recognised as turnover.
Sale of services
Revenue from contract cutting and slitting services, where materials are supplied by the customer, is recognised when the processing service has been completed and the processed materials are dispatched to the customer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Property 2% on cost
Leasehold Property 2% on cost
Plant, Machinery and Office Equipment 15% and 25% on written down value
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
4. Tangible Assets
Land & Property
Freehold Property Leasehold Property Plant, Machinery and Office Equipment Total
£ £ £ £
Cost
As at 1 July 2025 142,935 87,194 122,209 352,338
Additions - - 19,473 19,473
As at 30 June 2026 142,935 87,194 141,682 371,811
Depreciation
As at 1 July 2025 61,032 64,606 96,094 221,732
Provided during the period 2,543 1,745 5,741 10,029
As at 30 June 2026 63,575 66,351 101,835 231,761
Net Book Value
As at 30 June 2026 79,360 20,843 39,847 140,050
As at 1 July 2025 81,903 22,588 26,115 130,606
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Page 5
5. Stocks
2026 2025
£ £
Stock 89,490 112,785
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 174,673 212,294
Other debtors 4,770 6,631
179,443 218,925
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 91,394 120,548
Other creditors 14,364 15,632
Taxation and social security 20,697 20,362
126,455 156,542
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Accelerated capital allowances 7,571 5,000
Tax losses carried forward (5,330 ) -
2,241 5,000
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 11,356 13,623
Later than one year and not later than five years 16,800 23,956
Later than five years 200,200 204,400
228,356 241,979
The company holds a 99 year lease on the manufacturing unit which expires on 13th February 2079.
Of the total operating lease commitments, £221,200 (2025 - £225,400) relates to the unit for which the annual rent is £4,200 per annum.
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11. Pension Commitments
The company operates a defined contribution pension scheme and the assets of the scheme are held separately from those of the company in independently administered funds. 
At the balance sheet date unpaid contributions of £854 (2025: £0) were due to the fund which are included in Other creditors.
12. Ultimate Controlling Party
A.A. Packaging Limited is controlled by Mr D A Parkinson who owns 55% of the issued share capital.
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