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REGISTERED NUMBER: 05016682 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

LAW PRINT & PACKAGING MANAGEMENT LTD

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LAW PRINT & PACKAGING MANAGEMENT LTD |

Company Information

for the Year Ended 31 December 2025

| Directors: | C G Bayne

| A D Gray

| E Niroj

| S Korprasertsri

| V Phongsathorn

| Registered office: | 4 Station View

| Hazel Grove

| Stockport

| SK7 5ER

| Registered number: | 05016682 (England and Wales)

| Auditors: | S&W Audit

| Pall Mall

| 1 Pollen Square

| 59 King Street

| Manchester

| M2 4PD

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 80,557 |  | 91,698 |  |

Investments | 6 | 87 |  | 87 |  |

80,644 |  | 91,785 |  |

Current assets

Stocks | 853,571 |  | 562,260 |  |

Debtors | 7 | 1,019,989 |  | 1,051,066 |  |

Cash at bank and in hand | 2,187,858 |  | 1,641,834 |  |

4,061,418 |  | 3,255,160 |  |

Creditors

Amounts falling due within one year | 8 | 2,150,172 |  | 2,040,380 |  |

Net current assets | 1,911,246 |  | 1,214,780 |  |

Total assets less current liabilities | 1,991,890 |  | 1,306,565 |  |

Provisions for liabilities | 20,139 |  | 22,924 |  |

Net assets | 1,971,751 |  | 1,283,641 |  |

Capital and reserves

Called up share capital | 10 | 106 |  | 106 |  |

Retained earnings | 1,971,645 |  | 1,283,535 |  |

Shareholders' funds | 1,971,751 |  | 1,283,641 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

C G Bayne - Director

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Law Print & Packaging Management 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.

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 financial statements have been prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about Law Print & Packaging Management Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, The Siam Cement Public Company Limited, 1 Siam Cement Road, Bangsue, Bangkok 10800 Thailand.

| 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 comprises the fair value of the consideration received or receivable for the sale of bespoke packages, associated delivery costs, production set up, warehousing of customer stock items and other commissions. Turnover is shown net of sales value added tax, returns and discounts. The entity recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

| The tangible assets are depreciated on a straight line basis. The term of the depreciation ranges from 5 years to 15 years.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Financial instruments

| The group has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| Financial assets

| Basic financial assets, including trade and other debtors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. The impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the profit or loss.

| There are no assets which are initially measured at fair value.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit and loss account.

| Financial liabilities

| Basic financial liabilities, including amounts due to fellow group companies, trade creditors and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Dividends

| Dividends and other distributions to the company's shareholder are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the company's shareholders. These amounts are recognised in the statements of changes in equity.

4. | Employees and directors

| The average number of employees during the year was 15 (2024 - 16 ) .

5. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025 | 161,624 |  | 49,785 |  | 211,409 |  |

| Additions | 17,531 |  | - |  | 17,531 |  |

| Disposals | - |  | (21,785 | ) | (21,785 | ) |

| At 31 December 2025 | 179,155 |  | 28,000 |  | 207,155 |  |

| Depreciation

| At 1 January 2025 | 104,497 |  | 15,214 |  | 119,711 |  |

| Charge for year | 9,649 |  | 4,198 |  | 13,847 |  |

| Eliminated on disposal | - |  | (6,960 | ) | (6,960 | ) |

| At 31 December 2025 | 114,146 |  | 12,452 |  | 126,598 |  |

| Net book value

| At 31 December 2025 | 65,009 |  | 15,548 |  | 80,557 |  |

| At 31 December 2024 | 57,127 |  | 34,571 |  | 91,698 |  |

6. | Fixed asset investments

| Shares in

| group

| undertaking

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 87 |  |

| Net book value

| At 31 December 2025 | 87 |  |

| At 31 December 2024 | 87 |  |

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 787,255 |  | 1,000,404 |  |

| Amounts owed by group undertakings | 22,664 |  | - |  |

| Other debtors | 210,070 |  | 50,662 |  |

1,019,989 |  | 1,051,066 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,795 |  | 1,281 |  |

| Trade creditors | 677,386 |  | 496,122 |  |

| Amounts owed to group undertakings | 773,883 |  | 734,131 |  |

| Corporation tax | - |  | 149,340 |  |

| Social security and other taxes | 51,984 |  | 41,394 |  |

| VAT | 257,090 |  | 277,156 |  |

| Other creditors | 98,722 |  | 68,478 |  |

| Accruals and deferred income | 288,312 |  | 272,478 |  |

2,150,172 |  | 2,040,380 |  |

9. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 63,000 |  | 63,000 |  |

| Between one and five years | 252,000 |  | 252,000 |  |

| In more than five years | 15,750 |  | 78,750 |  |

330,750 |  | 393,750 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 6 | A Ordinary | £1 | 6 |  | 6 |  |

106 |  | 106 |  |

| All shares are ranked pari passu.

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

| The Report of the Auditors was unqualified.

| Angela Chorlton FCA (Senior Statutory Auditor)

| for and on behalf of S&W Audit

LAW PRINT & PACKAGING MANAGEMENT LTD (REGISTERED NUMBER: 0501668 |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | Pension commitments

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amount to £27,856 (2024: £12,558).

13. | Ultimate controlling party

| The ultimate parent company is company is SCG Packaging Public Company Limited by virtue of their shareholding in the entity. The consolidated financial statements are available from 1 Siam Cement Road, Bangsue, Bangkok 10800, Thailand.