REGISTERED NUMBER: 16026788 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 18 OCTOBER 2024 TO 31 JANUARY 2026

FOR

PACKET COMPANY SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Dr A R Thomson

REGISTERED OFFICE:

The Old Rectory School Lane

Quedgeley

Gloucester

GL2 4PN

REGISTERED NUMBER:

16026788 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Intangible assets

4

144,800

Tangible assets

5

19,842

Investments

6

75,717

240,359

CURRENT ASSETS

Debtors

7

1,000

Cash at bank and in hand

26,056

27,056

CREDITORS

Amounts falling due within one year

8

122,367

NET CURRENT LIABILITIES

(95,311

)

TOTAL ASSETS LESS CURRENT LIABILITIES

145,048

PROVISIONS FOR LIABILITIES

16,160

NET ASSETS

128,888

CAPITAL AND RESERVES

Called up share capital

5

Retained earnings

128,883

SHAREHOLDERS' FUNDS

128,888

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

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

The director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

Dr A R Thomson - Director

1.	STATUTORY INFORMATION

Packet Company Services 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 as modified by the revaluation of certain assets.

Turnover

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

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

Cost

Additions

181,000

At 31 January 2026

181,000

Amortisation

Amortisation for period

36,200

At 31 January 2026

36,200

Net book value

At 31 January 2026

144,800

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

Cost

Additions

26,456

At 31 January 2026

26,456

Depreciation

Charge for period

6,614

At 31 January 2026

6,614

Net book value

At 31 January 2026

19,842

6.	FIXED ASSET INVESTMENTS

Investments

£

Cost or valuation

Additions

218,861

Disposals

(163,263

)

Revaluations

20,119

At 31 January 2026

75,717

Net book value

At 31 January 2026

75,717

Cost or valuation at 31 January 2026 is represented by:

Investments

£

Valuation in 2026

20,119

Cost

55,598

75,717

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

90,778

Taxation and social security

28,553

Other creditors

3,036

122,367