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Registered number: 02481569 BIBER PAPER CONVERTING LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
BIBER PAPER CONVERTING LIMITED COMPANY INFORMATION
Directors | W B Hicks (resigned 30 September 2025)
| Z W Stone (resigned 21 March 2025)
| K B Oluyinka (appointed 21 March 2025)
Registered number | 02481569
Registered office | Level 3, 1 Paddington Square
| London
| W2 1DL
BIBER PAPER CONVERTING LIMITED CONTENTS
| Page
Directors' report | 1
Profit and loss account | 2
Balance sheet | 3
Notes to the financial statements | 4 - 6
BIBER PAPER CONVERTING LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 30 APRIL 2025 The Directors present their report and the financial statements for the year ended 30 April 2025.
Directors
The Directors who served during the year were:
W B Hicks (resigned 30 September 2025)
Z W Stone (resigned 21 March 2025)
K B Oluyinka (appointed 21 March 2025)
Small companies note
In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 21 January 2026 and signed on its behalf.
K B Oluyinka Director
Page 1
BIBER PAPER CONVERTING LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
Page 2
BIBER PAPER CONVERTING LIMITED REGISTERED NUMBER: 02481569 BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 2,210,000 | 2,210,000
Total assets less current liabilities |  | 2,210,000 | 2,210,000
Creditors: amounts falling due after more than one year | 6 | (3,000) | (3,000)
Net assets |  | 2,207,000 | 2,207,000
Capital and reserves |  |  |
Called up share capital | 7 | 28,300,002 | 28,300,002
Profit and loss account |  | (26,093,002) | (26,093,002)
|  | 2,207,000 | 2,207,000
For the year ended 30 April 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 were approved and authorised for issue by the board and were signed on its behalf on 21 January 2026.
K B Oluyinka
Director
The notes on pages 4 to 6 form part of these financial statements. Page 3
BIBER PAPER CONVERTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Biber Paper Converting Limited ("the Company") is a limited company incorporated and domiciled in England and Wales whose shares are not publicly traded. The registered office is located at Level 3, 1 Paddington Square, London, W2 1DL. 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 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.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
3. | Directors' remuneration
| The Directors are remunerated by other Group companies and no specific recharge is made in respect of their services to this Company in the current or preceding year. The Company had no employees during the current and preceding year.
Page 4
BIBER PAPER CONVERTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 2
| At 30 April 2025 | 2
| Impairment |
| At 1 May 2024 | 2
| At 30 April 2025 | 2
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| JDS Holding | Level 3, 1 Paddington Square, London, W2 1DL | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,210,000 | 2,210,000
|  | 2,210,000 | 2,210,000
Page 5
BIBER PAPER CONVERTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,000 | 3,000
|  | 3,000 | 3,000
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 28,300,002 (2024 - 28,300,002) Ordinary shares of £1.00 each | 28,300,002 | 28,300,002
8. | Related party transactions
| Under FRS 102, the Company is exempt from the requirement to disclose related party transactions with DS Smith Limited and its associated undertakings on the grounds that it is a wholly owned subsidiary undertaking of DS Smith Limited.
9. | Controlling party
The Company’s immediate parent company is DS Smith Holdings Limited, a company incorporated in the United Kingdom. The ultimate parent company and the ultimate controlling party is International Paper Company a Company incorporated in the United States. International Paper Company is the largest Group in which the results of the Group and Company will be consolidated. The registered office for International Paper Company is 6400 Poplar Avenue, Memphis, Tennessee, 38197, United States. Copies of the International Paper Company financial statements can be obtained from www.internationalpaper.com. DS Smith Limited represents the smallest group of undertakings for which Group financial statements are prepared and of which the Company is a member. The registered office for DS Smith Limited is Level 3, 1 Paddington Square, London, W2 1DL. Copies of the DS Smith Limited financial statements are available from the Secretary of DS Smith Limited at Level 3, 1 Paddington Square, London, W2 1DL.
Page 6