REGISTERED NUMBER: 02864279 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

EPL Propack UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

-

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.