Moulded Packaging Solutions Limited

Registered number

05923811

Unaudited Filleted Accounts

31 January 2026

Moulded Packaging Solutions Limited
Registered number:		05923811
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		547,618			655,268
Investments	4		321,455			321,455
			869,073			976,723

Current assets
Stocks		420,441			332,557
Debtors	5	568,838			340,928
Cash at bank and in hand		601,905			553,339
		1,591,184			1,226,824

Creditors: amounts falling due within one year	6	(614,198)			(435,759)

Net current assets			976,986			791,065

Total assets less current liabilities			1,846,059			1,767,788

Creditors: amounts falling due after more than one year	7		(75,867)			(24,010)

Provisions for liabilities			(85,000)			(85,000)


Net assets			1,685,192			1,658,778

Capital and reserves
Called up share capital			83,500			83,500
Revaluation reserve			16,500			16,500
Profit and loss account			1,585,192			1,558,778

Shareholders' funds			1,685,192			1,658,778

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Alan Charlton
Director
Approved by the board on 26 October 2026

Moulded Packaging Solutions Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			10%
	Tooling			5%
	Office equipment			25%

	Investments
	Fixed asset investments are initally recorded at cost and subsequently stated at costs less any accumulated impairment losses.
	Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
	Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price.
	At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
	Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumlated profits of the associate arising before or after the date of acquisition.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					22		22


3	Tangible fixed assets
		Tooling		Plant and machinery etc		Office equipment		Total
£			£		£		£
	Cost
	At 1 February 2025	836,235		1,410,813		62,735		2,309,783
	Disposals	(1,184)		(13,668)		-		(14,852)
	At 31 January 2026	835,051		1,397,145		62,735		2,294,931

	Depreciation
	At 1 February 2025	515,522		1,080,925		58,068		1,654,515
	Charge for the year	47,244		42,887		2,667		92,798
	At 31 January 2026	562,766		1,123,812		60,735		1,747,313

	Net book value
	At 31 January 2026	272,285		273,333		2,000		547,618
	At 31 January 2025	320,713		329,888		4,667		655,268


4	Investments
Investments in
associated
partnership
Total
£
	Cost
	At 1 February 2025							1,616,455
	Additions							-

	At 31 January 2026							1,616,455

	Impairment
	At 1 February 2025							1,295,000
	Charge for the year							-


	At 31 January 2026							1,295,000

	Carrying amount
	At 31 January 2026							321,455

	At 31 January 2025							321,455

	The investment is in an associated LLP the members of which are Alan Charlton, Iain McLeod
	Anthony Thompson and Moulded Packaging Solutions Limited. Alan Charlton and
	Iain McLeod are directors of Moulded Packaging Solutions Limited.

5	Debtors					2026		2025
£							£

	Trade debtors					535,770		323,878
	Other debtors					33,068		17,050
						568,838		340,928


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					60,606		36,219
	Trade creditors					275,873		196,949
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					38,942		43,618
	Taxation and social security costs					169,197		121,876
	Other creditors					69,580		37,097
						614,198		435,759


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					75,867		24,010

	Other information
	Moulded Packaging Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Ennerdale Road
	Blyth Riverside Business Park
	Blyth
	Northumberland
	NE24 4RT