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REGISTERED NUMBER: 12412520 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

EMGE Paper and Packaging Consultants Ltd

EMGE Paper and Packaging Consultants Ltd (Registered number: 12412520)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

EMGE Paper and Packaging Consultants Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | P I J M Le Moine

| REGISTERED OFFICE: | Chirwyn

| Quenchwell

| Carnon Downs

| Truro

| Cornwall

| TR3 6LN

| REGISTERED NUMBER: | 12412520 (England and Wales)

| ACCOUNTANTS: | Colin Truscott Accountancy Limited

| 9 Heron Close

| Tresillian

| Cornwall

| TR2 4BH

EMGE Paper and Packaging Consultants Ltd (Registered number: 12412520)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 296,485 |  | 296,485 |  |

CURRENT ASSETS

Cash in hand | 1 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 5 | 296,485 |  | 296,485 |  |

NET CURRENT LIABILITIES | (296,484 | ) | (296,484 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

1 |  | 1 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EMGE Paper and Packaging Consultants Ltd (Registered number: 12412520)

Balance Sheet - continued

31 December 2025

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 director and authorised for issue on 2 July 2026 and were signed by:

P I J M Le Moine - Director

EMGE Paper and Packaging Consultants Ltd (Registered number: 12412520)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| EMGE Paper and Packaging Consultants Ltd 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Preparation of consolidated financial statements

| The financial statements contain information about EMGE Paper and Packaging Consultants Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| 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.

EMGE Paper and Packaging Consultants Ltd (Registered number: 12412520)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 296,485 |  |

| NET BOOK VALUE

| At 31 December 2025 | 296,485 |  |

| At 31 December 2024 | 296,485 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 296,485 |  | 296,485 |  |