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REGISTERED NUMBER: 02864279 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

EPL Propack UK Limited

| EPL Propack UK Limited (Registered number: 02864279) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EPL Propack UK Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | N N Selvan

| T M Maheshwari

| REGISTERED OFFICE: | Castle Court

| 41 London Road

| Reigate

| Surrey

| RH2 9RJ

| REGISTERED NUMBER: | 02864279 (England and Wales)

| AUDITORS: | Aspen Waite Chartered Certified Accountants

| Rubis House

| 15 Friarn Street

| Somerset

| TA6 3LH

| EPL Propack UK Limited (Registered number: 02864279) |

Balance Sheet

31 March 2026

| 31/3/26 |  | 31/3/25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | 81,068 |  | 202,443 |  |

Cash at bank | 410,855 |  | 288,038 |  |

491,923 |  | 490,481 |  |

CREDITORS

Amounts falling due within one year | 7 | 74,089 |  | 101,277 |  |

NET CURRENT ASSETS | 417,834 |  | 389,204 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 417,834 |  | 389,204 |  |

CAPITAL AND RESERVES

Called up share capital | 1,970,593 |  | 1,970,593 |  |

Capital redemption reserve | 1,000 |  | 1,000 |  |

Retained earnings | (1,553,759 | ) | (1,582,389 | ) |

SHAREHOLDERS' FUNDS | 417,834 |  | 389,204 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

T M Maheshwari - Director

| EPL Propack UK Limited (Registered number: 02864279) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | Statutory information

| EPL Propack UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts have been prepared on the going concern basis. The company is reliant on the continuing financial support from the group and the ultimate parent company, Essel Propack Limited, has confirmed this support for a period greater than 12 months from the approval of these financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| EPL Propack UK Limited (Registered number: 02864279) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

| Pension costs and other post-retirement benefits

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

4. | Employees and directors

| The average number of employees during the year was 2 (2025 - 3 ) .

5. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 32,338 |  |

| Depreciation

| At 1 April 2025

| and 31 March 2026 | 32,338 |  |

| Net book value

| At 31 March 2026 | - |  |

| EPL Propack UK Limited (Registered number: 02864279) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

6. | Debtors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Trade debtors | 80,134 |  | 149,430 |  |

| Amounts owed by group undertakings | - |  | 52,061 |  |

| Other debtors | 934 |  | 952 |  |

81,068 |  | 202,443 |  |

7. | Creditors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Amounts owed to group undertakings | 21,975 |  | 31,937 |  |

| Taxation and social security | 31,081 |  | 48,738 |  |

| Other creditors | 21,033 |  | 20,602 |  |

74,089 |  | 101,277 |  |

8. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Paul Waite (Senior Statutory Auditor)

| for and on behalf of Aspen Waite Chartered Certified Accountants

9. | Ultimate controlling party

| The immediate holding company is Lamitube Technologies Limited (Mauritius). The ultimate parent undertaking is The Blackstone Group Inc, an investment company based in New York. The consolidated accounts of Blackstone are available from The United States Securities and Exchange Commission.