2025-01-01 2025-12-31 2025-12-31 false SC738484 SUNHOPE PACKAGING MACHINERY (UK) LTD 2026-02-04 17211 false iso4217:GBP xbrli:pure SC738484 2024-12-31 SC738484 2025-12-31 SC738484 2025-01-01 2025-12-31 SC738484 2023-12-31 SC738484 2024-12-31 SC738484 2024-01-01 2024-12-31 SC738484 bus:SmallEntities 2025-01-01 2025-12-31 SC738484 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC738484 bus:FullAccounts 2025-01-01 2025-12-31 SC738484 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC738484 core:WithinOneYear 2025-12-31 SC738484 core:AfterOneYear 2025-12-31 SC738484 core:WithinOneYear 2024-12-31 SC738484 core:AfterOneYear 2024-12-31 SC738484 core:ShareCapital 2025-12-31 SC738484 core:SharePremium 2025-12-31 SC738484 core:RevaluationReserve 2025-12-31 SC738484 core:OtherReservesSubtotal 2025-12-31 SC738484 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC738484 core:ShareCapital 2024-12-31 SC738484 core:SharePremium 2024-12-31 SC738484 core:RevaluationReserve 2024-12-31 SC738484 core:OtherReservesSubtotal 2024-12-31 SC738484 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC738484 core:LandBuildings 2025-12-31 SC738484 core:PlantMachinery 2025-12-31 SC738484 core:Vehicles 2025-12-31 SC738484 core:FurnitureFittings 2025-12-31 SC738484 core:OfficeEquipment 2025-12-31 SC738484 core:NetGoodwill 2025-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 SC738484 core:ListedExchangeTraded 2025-12-31 SC738484 core:UnlistedNon-exchangeTraded 2025-12-31 SC738484 core:LandBuildings 2024-12-31 SC738484 core:PlantMachinery 2024-12-31 SC738484 core:Vehicles 2024-12-31 SC738484 core:FurnitureFittings 2024-12-31 SC738484 core:OfficeEquipment 2024-12-31 SC738484 core:NetGoodwill 2024-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 SC738484 core:ListedExchangeTraded 2024-12-31 SC738484 core:UnlistedNon-exchangeTraded 2024-12-31 SC738484 core:LandBuildings 2025-01-01 2025-12-31 SC738484 core:PlantMachinery 2025-01-01 2025-12-31 SC738484 core:Vehicles 2025-01-01 2025-12-31 SC738484 core:FurnitureFittings 2025-01-01 2025-12-31 SC738484 core:OfficeEquipment 2025-01-01 2025-12-31 SC738484 core:NetGoodwill 2025-01-01 2025-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC738484 core:ListedExchangeTraded 2025-01-01 2025-12-31 SC738484 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 SC738484 core:MoreThanFiveYears 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments 2025-12-31 SC738484 core:Non-currentFinancialInstruments 2024-12-31 SC738484 dpl:CostSales 2025-01-01 2025-12-31 SC738484 dpl:DistributionCosts 2025-01-01 2025-12-31 SC738484 core:LandBuildings 2025-01-01 2025-12-31 SC738484 core:PlantMachinery 2025-01-01 2025-12-31 SC738484 core:Vehicles 2025-01-01 2025-12-31 SC738484 core:FurnitureFittings 2025-01-01 2025-12-31 SC738484 core:OfficeEquipment 2025-01-01 2025-12-31 SC738484 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 SC738484 core:NetGoodwill 2025-01-01 2025-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC738484 dpl:GroupUndertakings 2025-01-01 2025-12-31 SC738484 dpl:ParticipatingInterests 2025-01-01 2025-12-31 SC738484 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 SC738484 core:ListedExchangeTraded 2025-01-01 2025-12-31 SC738484 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 SC738484 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 SC738484 dpl:CostSales 2024-01-01 2024-12-31 SC738484 dpl:DistributionCosts 2024-01-01 2024-12-31 SC738484 core:LandBuildings 2024-01-01 2024-12-31 SC738484 core:PlantMachinery 2024-01-01 2024-12-31 SC738484 core:Vehicles 2024-01-01 2024-12-31 SC738484 core:FurnitureFittings 2024-01-01 2024-12-31 SC738484 core:OfficeEquipment 2024-01-01 2024-12-31 SC738484 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 SC738484 core:NetGoodwill 2024-01-01 2024-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 SC738484 dpl:GroupUndertakings 2024-01-01 2024-12-31 SC738484 dpl:ParticipatingInterests 2024-01-01 2024-12-31 SC738484 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 SC738484 core:ListedExchangeTraded 2024-01-01 2024-12-31 SC738484 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 SC738484 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 SC738484 core:NetGoodwill 2025-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 SC738484 core:LandBuildings 2025-12-31 SC738484 core:PlantMachinery 2025-12-31 SC738484 core:Vehicles 2025-12-31 SC738484 core:FurnitureFittings 2025-12-31 SC738484 core:OfficeEquipment 2025-12-31 SC738484 core:AfterOneYear 2025-12-31 SC738484 core:WithinOneYear 2025-12-31 SC738484 core:ListedExchangeTraded 2025-12-31 SC738484 core:UnlistedNon-exchangeTraded 2025-12-31 SC738484 core:ShareCapital 2025-12-31 SC738484 core:SharePremium 2025-12-31 SC738484 core:RevaluationReserve 2025-12-31 SC738484 core:OtherReservesSubtotal 2025-12-31 SC738484 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC738484 core:NetGoodwill 2024-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 SC738484 core:LandBuildings 2024-12-31 SC738484 core:PlantMachinery 2024-12-31 SC738484 core:Vehicles 2024-12-31 SC738484 core:FurnitureFittings 2024-12-31 SC738484 core:OfficeEquipment 2024-12-31 SC738484 core:AfterOneYear 2024-12-31 SC738484 core:WithinOneYear 2024-12-31 SC738484 core:ListedExchangeTraded 2024-12-31 SC738484 core:UnlistedNon-exchangeTraded 2024-12-31 SC738484 core:ShareCapital 2024-12-31 SC738484 core:SharePremium 2024-12-31 SC738484 core:RevaluationReserve 2024-12-31 SC738484 core:OtherReservesSubtotal 2024-12-31 SC738484 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC738484 core:NetGoodwill 2023-12-31 SC738484 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 SC738484 core:LandBuildings 2023-12-31 SC738484 core:PlantMachinery 2023-12-31 SC738484 core:Vehicles 2023-12-31 SC738484 core:FurnitureFittings 2023-12-31 SC738484 core:OfficeEquipment 2023-12-31 SC738484 core:AfterOneYear 2023-12-31 SC738484 core:WithinOneYear 2023-12-31 SC738484 core:ListedExchangeTraded 2023-12-31 SC738484 core:UnlistedNon-exchangeTraded 2023-12-31 SC738484 core:ShareCapital 2023-12-31 SC738484 core:SharePremium 2023-12-31 SC738484 core:RevaluationReserve 2023-12-31 SC738484 core:OtherReservesSubtotal 2023-12-31 SC738484 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC738484 core:AfterOneYear 2025-01-01 2025-12-31 SC738484 core:WithinOneYear 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 SC738484 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 SC738484 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 SC738484 bus:Director1 2025-01-01 2025-12-31 SC738484 bus:Director2 2025-01-01 2025-12-31 SC738484 core:FurnitureFittingsToolsEquipment 2024-12-31 SC738484 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 SC738484 core:FurnitureFittingsToolsEquipment 2025-12-31

SUNHOPE PACKAGING MACHINERY (UK) LTD

Registered Number
SC738484
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

SUNHOPE PACKAGING MACHINERY (UK) LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Zhu Dong
| Andrew Innes Lindsay

Registered Address | Unit 4 Faraday Road
| Southfield Industrial Estate
| Glenrothes
| KY6 2RU

Registered Number | SC738484 (Scotland)

SUNHOPE PACKAGING MACHINERY (UK) LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 825,164 |  |  |  | 839,547
|  |  |  | 825,164 |  |  |  | 839,547
Current assets |  |  |  |  |  |  |  |
Stocks |  | 11,137 |  |  |  | 23,543 |  |
Debtors | 4 | 239,508 |  |  |  | 23,619 |  |
Cash at bank and on hand |  | 121,973 |  |  |  | 190,629 |  |
|  | 372,618 |  |  |  | 237,791 |  |
Creditors amounts falling due within one year | 5 | (303,936) |  |  |  | (19,195) |  |
Net current assets (liabilities) |  |  |  | 68,682 |  |  |  | 218,596
Total assets less current liabilities |  |  |  | 893,846 |  |  |  | 1,058,143
Creditors amounts falling due after one year | 6 |  |  | (1,314,972) |  |  |  | (1,314,972)
Provisions for liabilities |  |  |  | (92,438) |  |  |  | (93,032)
Net assets |  |  |  | (513,564) |  |  |  | (349,861)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (513,664) |  |  |  | (349,961)
Shareholders' funds |  |  |  | (513,564) |  |  |  | (349,861)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 February 2026, and are signed on its behalf by:
Andrew Innes Lindsay Director
Zhu Dong Director Registered Company No. SC738484

SUNHOPE PACKAGING MACHINERY (UK) LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The company finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the parent company who have confirmed it will not withdraw their intercompany loan account to the detriment of other creditors and will continue to support the company as required.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 50
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Office Equipment | 25 |  | -

| Stocks and work in progress
--- | ---
| Stock and work in progress are valued at the lower of cost and net realisable value.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 481,126 |  | 380,977 |  | 1,260 |  | 9,138 |  | 872,501
| Additions | - |  | 23,748 |  | - |  | 326 |  | 24,074
| At 31 December 25 | 481,126 |  | 404,725 |  | 1,260 |  | 9,464 |  | 896,575
| Depreciation and impairment
| At 01 January 25 | 18,810 |  | 11,444 |  | 453 |  | 2,247 |  | 32,954
| Charge for year | 9,622 |  | 26,854 |  | 202 |  | 1,779 |  | 38,457
| At 31 December 25 | 28,432 |  | 38,298 |  | 655 |  | 4,026 |  | 71,411
| Net book value
| At 31 December 25 | 452,694 |  | 366,427 |  | 605 |  | 5,438 |  | 825,164
| At 31 December 24 | 462,316 |  | 369,533 |  | 807 |  | 6,891 |  | 839,547

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 234,796 |  | -
| Other debtors | - |  | 7,230
| Prepayments and accrued income | 4,712 |  | 16,389
| Total | 239,508 |  | 23,619

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 25,226 |  | 12,524
| Bank borrowings and overdrafts | 421 |  | 1,146
| Taxation and social security | 29,088 |  | 2,664
| Other creditors | 436 |  | 503
| Accrued liabilities and deferred income | 248,765 |  | 2,358
| Total | 303,936 |  | 19,195

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 315,072 |  | 315,072
| Amounts owed to related parties | 999,900 |  | 999,900
| Total | 1,314,972 |  | 1,314,972