REGISTERED NUMBER: 05016682 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

LAW PRINT & PACKAGING MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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.

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

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

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.