IRIS Accounts Production v26.1.10.61 SC351089 Board of Directors Board of Directors 1.5.25 30.4.26 30.4.26 true false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC351089 2025-04-30 SC351089 2026-04-30 SC351089 2025-05-01 2026-04-30 SC351089 2024-04-30 SC351089 2024-05-01 2025-04-30 SC351089 2025-04-30 SC351089 ns15:Scotland 2025-05-01 2026-04-30 SC351089 ns14:PoundSterling 2025-05-01 2026-04-30 SC351089 ns10:Director1 2025-05-01 2026-04-30 SC351089 ns10:Director2 2025-05-01 2026-04-30 SC351089 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC351089 ns10:SmallEntities 2025-05-01 2026-04-30 SC351089 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC351089 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 SC351089 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC351089 ns10:FullAccounts 2025-05-01 2026-04-30 SC351089 1 2025-05-01 2026-04-30 SC351089 ns10:Director3 2025-05-01 2026-04-30 SC351089 ns10:RegisteredOffice 2025-05-01 2026-04-30 SC351089 ns5:CurrentFinancialInstruments 2026-04-30 SC351089 ns5:CurrentFinancialInstruments 2025-04-30 SC351089 ns5:Non-currentFinancialInstruments 2026-04-30 SC351089 ns5:Non-currentFinancialInstruments 2025-04-30 SC351089 ns5:ShareCapital 2026-04-30 SC351089 ns5:ShareCapital 2025-04-30 SC351089 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 SC351089 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC351089 ns5:NetGoodwill 2025-05-01 2026-04-30 SC351089 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 SC351089 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-05-01 2026-04-30 SC351089 ns5:NetGoodwill 2025-04-30 SC351089 ns5:NetGoodwill 2026-04-30 SC351089 ns5:NetGoodwill 2025-04-30 SC351089 ns5:LandBuildings 2025-04-30 SC351089 ns5:LandBuildings 2025-05-01 2026-04-30 SC351089 ns5:LandBuildings 2026-04-30 SC351089 ns5:LandBuildings 2025-04-30 SC351089 ns5:CostValuation 2025-04-30

REGISTERED NUMBER: SC351089 (Scotland)

Financial Statements

for the Year Ended 30 April 2026

for

Coastline Adhesive Tapes (2008) Limited

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Coastline Adhesive Tapes (2008) Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | Mr G Mathieson

| Mr C Mathieson

| Mr R Wilson

| REGISTERED OFFICE: | 8 Skye Road

| Shaw Farm Industrial Estate

| Prestwick

| Ayrshire

| KA9 2TA

| REGISTERED NUMBER: | SC351089 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| Westburn Business Centre

| McNee Road

| Prestwick

| KA9 2PB

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Balance Sheet

30 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 315,684 |  | 323,010 |  |

Investments | 6 | 2,255,676 |  | 2,255,676 |  |

2,571,360 |  | 2,578,686 |  |

CURRENT ASSETS

Debtors | 7 | 309,372 |  | 429,552 |  |

Cash at bank | 47,955 |  | 51,010 |  |

357,327 |  | 480,562 |  |

CREDITORS

Amounts falling due within one year | 8 | 658,655 |  | 686,515 |  |

NET CURRENT LIABILITIES | (301,328 | ) | (205,953 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,270,032 |  | 2,372,733 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 161,868 |  | 261,864 |  |

NET ASSETS | 2,108,164 |  | 2,110,869 |  |

CAPITAL AND RESERVES

Called up share capital | 99 |  | 99 |  |

Retained earnings | 2,108,065 |  | 2,110,770 |  |

SHAREHOLDERS' FUNDS | 2,108,164 |  | 2,110,869 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Balance Sheet - continued

30 April 2026

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 4 August 2026 and were signed on its behalf by:

Mr G Mathieson - Director

Mr R Wilson - Director

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Coastline Adhesive Tapes (2008) Limited is a private company, limited by shares , registered in Scotland. 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.

| Going concern

| After reviewing the company's current trading performance, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about Coastline Adhesive Tapes (2008) Limited 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.

| Goodwill

| Goodwill arising on an acquisition of a trade is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired. Positive goodwill is capitalised and amortised through the profit and loss account over the director's estimate of its useful economic life which is 5 years. Impairment tests on the carrying value of goodwill are undertaken;

| - at the end of the first full financial year following acquisition;

| - in other period if events or changes in circumstances indicate that the carrying value may not be recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Freehold land & buildings | - | 2% on cost

| Tangible fixed assets are stated at cost less depreciation.

| Impairment of fixed assets

| At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Cost is equivalent to the value paid, less that part of the price attributed to Goodwill which is recorded separately and amortised over its effective useful life.

| 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.

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality. The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:

| Loans and other receivables

| Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value less any allowance for credit losses.

| Other financial liabilities

| Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.

| Impairment of financial instruments

| A provision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash held by the company and short term bank deposits with an original maturity of three months or less from inception and are subject to insignificant risk of changes in value.

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 703,131 |  |

| AMORTISATION

| At 1 May 2025

| and 30 April 2026 | 703,131 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Freehold

| land &

| buildings

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 366,293 |  |

| DEPRECIATION

| At 1 May 2025 | 43,283 |  |

| Charge for year | 7,326 |  |

| At 30 April 2026 | 50,609 |  |

| NET BOOK VALUE

| At 30 April 2026 | 315,684 |  |

| At 30 April 2025 | 323,010 |  |

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 2,255,676 |  |

| NET BOOK VALUE

| At 30 April 2026 | 2,255,676 |  |

| At 30 April 2025 | 2,255,676 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Name of Company |  | Class of shares |  | Holding |  |

| Coastline Adhesive Tapes (Holdings) Limited |  | Ordinary |  | 100% |  |

| Coastline Adhesive Tapes Limited |  | Ordinary |  | 100% |  |

| I B S (Tapes) (Holdings) Limited |  | Ordinary |  | 100% |  |

| I B S (Tapes) Limited |  | Ordinary |  | 100% |  |

| Coastline Engineered Solutions Limited |  | Ordinary |  | 100% |  |

| Coastline Adhesive Tapes Limited is a wholly owned subsidiary of Coastline Adhesive Tapes (Holdings)

| Limited. IBS (Tapes) Limited is a wholly owned subsidiary of IBS (Tapes) (Holdings) Limited.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 309,372 |  | 429,552 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 556,684 |  | 561,504 |  |

| Taxation and social security | 141 |  | 703 |  |

| Other creditors | 101,830 |  | 124,308 |  |

658,655 |  | 686,515 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 161,868 |  | 261,864 |  |

| Coastline Adhesive Tapes (2008) Limited (Registered number: SC351089) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

10. | ULTIMATE CONTROLLING PARTY

| The company is under the joint control of the directors by virtue of their 100% shareholding in the company.