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Registered number: 08244222 Scapa Pension Trustees Limited Financial statements Information for filing with the registrar For the year ended 31 December 2024
Scapa Pension Trustees Limited Registered number: 08244222 Balance Sheet As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,000 |  | 3,000
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 |  | 1 |  | 1
Total assets less current liabilities |  |  | 3,001 |  | 3,001
Creditors: amounts falling due after more than one year | 6 |  | (3,000) |  | (3,000)
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S M Southern
Director
Date: 18 September 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
Scapa Pension Trustees Limited Notes to the Financial Statements For the year ended 31 December 2024
1. | General information
Scapa Pension Trustees Limited ('the Company') is a private company limited by shares incorporated in England and Wales under the Companies Act 2006. The address of the registered office and principal place of business is Manchester Road, Ashton Under Lyne, Manchester, OL7 0ED. The purpose of Scapa Pension Trustees Limited is to act as a Trustee for the pension schemes of Scapa Group Limited. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The functional currency of the Company is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The directors have, at the time of approving the financial statements, a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continues to adopt the going concern basis of accounting in preparing the financial statements.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
Scapa Pension Trustees Limited Notes to the Financial Statements For the year ended 31 December 2024
3. | Employees
The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 3,000
| At 31 December 2024 | 3,000
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Scapa Scottish Limited Partnership | 2 Semple Street, Edinburgh, EH3 8BL | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 1 | 1
| The amounts owed by group undertakings have a term to 31 December 2038 and carry no interest.
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,000 | 3,000
| The amounts owed to group undertakings have a term to 31 December 2038 and carry no interest.
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Scapa Pension Trustees Limited Notes to the Financial Statements For the year ended 31 December 2024
7. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary Share capital share of £1.00 | 1 | 1
| The Company has one class of ordinary shares which carry no right to fixed income.
8. | Related party transactions
| Advantage has been taken of the exemption permitted by FRS 102 section 33 not to disclose transactions with wholly-owned entities that are part of the Mativ Holdings Inc. group. Balances with these entities are included in notes 5 and 6 of these financial statements.
9. | Controlling party
The Company's immediate parent company is Porritts & Spencer Limited, a company incorporated in England and Wales, comany number 00134606. The ultimate parent undertaking and controlling party is Mativ Holdings Inc., which is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of the consolidated financial statements of Mativ Holdings Inc. may be obtained from its registered office, from the Company Secretary, Mativ Holdings Inc., 100 Kimball Place, Suite 600 Alpharetta, Georgia, 30009, USA.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 18 September 2025 by Helen Besant Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.
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