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COMPANY REGISTRATION NUMBER: 05375296

Sandland Packaging Group Limited

Financial Statements

31 December 2025

Sandland Packaging Group Limited

Financial Statements

Year ended 31 December 2025

Contents | Pages

Officers and professional advisers | 1

Strategic report | 2

Directors' report | 3 to 4

Independent auditor's report to the member | 5 to 8

Statement of income and retained earnings | 9

Statement of financial position | 10

Notes to the financial statements | 11 to 14

Sandland Packaging Group Limited

Officers and Professional Advisers

The board of directors | Mrs J Hickman
| Mr R Welch
| Mr A J Batha
| Mr M Hickman

Registered office | Unit 5, Phoenix Industrial Estate
| Loxdale Street
| Bilston
| West Midlands
| WV14 0PR

Auditor | TC Group
| 3B Swallowfield Courtyard
| Wolverhampton Road
| Oldbury
| West Midlands
| B69 2JG

Sandland Packaging Group Limited

Strategic Report

Year ended 31 December 2025
Principal activity The company's main activity is that of a holding company. Business review The company has received a dividend of £100,000 from its subsidiary undertakings during the year, it is satisfied with their performance and that its investment continues to perform well.
This report was approved by the board of directors on 14 August 2026 and signed on behalf of the board by:

Mrs J Hickman | Mr M Hickman
Director | Director

Registered office:
Unit 5, Phoenix Industrial Estate
Loxdale Street
Bilston
West Midlands
WV14 0PR

Sandland Packaging Group Limited

Directors' Report

Year ended 31 December 2025
The directors present their report and the financial statements of the company for the year ended 31 December 2025 .
Directors
The directors who served the company during the year were as follows:

Mrs J Hickman |
Mr R Welch |
Mr A J Batha |
Mr M Hickman |

Dividends
The directors approved a dividend of £100,000 in respect of the year.
Directors' responsibilities statement
The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board of directors on 14 August 2026 and signed on behalf of the board by:

Mrs J Hickman | Mr M Hickman
Director | Director

Registered office:
Unit 5, Phoenix Industrial Estate
Loxdale Street
Bilston
West Midlands
WV14 0PR

Sandland Packaging Group Limited

Independent Auditor's Report to the Member of Sandland Packaging Group Limited

Year ended 31 December 2025
Opinion
We have audited the financial statements of Sandland Packaging Group Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors’ report and take advantage of the small companies exemption from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Extent to which the audit was considered capable of detecting irregularities, including fraud The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management. Our approach was as follows: - We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the directors and other management (as required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations; - We considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK; - We considered the nature of the industry, the control environment and business performance, including the key drivers for management’s remuneration; - We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit; - We considered the procedures and controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls. Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors reports and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body for our audit work, for this report, or for the opnions formed.

Hannah Justice FCA FCCA
(Senior Statutory Auditor)

For and on behalf of
TC Group
3B Swallowfield Courtyard
Wolverhampton Road
Oldbury
West Midlands
B69 2JG

14 August 2026

Sandland Packaging Group Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

| 2025 | 2024
Note | £ | £

Income from shares in group undertakings | 5 | 100,000 | –
| --------- | ----
Profit before taxation | 100,000 | –

Tax on profit | – | –
| --------- | ----
Profit for the financial year and total comprehensive income | 100,000 | –
| --------- | ----

Dividends paid and payable | 6 | ( 100,000) | –

Retained earnings at the start of the year | 1,415,974 | 1,415,974
| ------------ | ------------
Retained earnings at the end of the year | 1,415,974 | 1,415,974
| ------------ | ------------

All the activities of the company are from continuing operations.

Sandland Packaging Group Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 7 |  | 3,045,632 | 3,045,632
|  | ------------ | ------------
Total assets less current liabilities |  | 3,045,632 | 3,045,632

Creditors: amounts falling due after more than one year | 8 |  | 1,599,658 | 1,599,658
|  | ------------ | ------------
Net assets |  | 1,445,974 | 1,445,974
|  | ------------ | ------------

Capital and reserves

Called up share capital | 9 |  | 30,000 | 30,000
Profit and loss account | 10 |  | 1,415,974 | 1,415,974
|  | ------------ | ------------
Shareholder funds |  | 1,445,974 | 1,445,974
|  | ------------ | ------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.
These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

Mrs J Hickman | Mr M Hickman
Director | Director

Company registration number: 05375296

Sandland Packaging Group Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5, Phoenix Industrial Estate, Loxdale Street, Bilston, West Midlands, WV14 0PR.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) No disclosure has been given for the aggregate remuneration of key management personnel.
Consolidation
The entity has taken advantage of the exemption from preparing consolidated financial statements contained in Section 400 of the Companies Act 2006 on the basis that it is a subsidiary undertaking and its immediate parent undertaking is incorporated in England and Wales and prepares group accounts.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgement (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements relate to the carrying value of the company's subsidiary. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year including directors amounted to 3 (2023: 3)
5. Income from shares in group undertakings

| 2025 | 2024
| £ | £
Dividends from group undertakings | 100,000 | –
| --------- | ----

6. Dividends

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | 100,000 | –
| --------- | ----

7. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 3,045,632
| ------------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ------------

Carrying amount |
At 31 December 2025 | 3,045,632
| ------------
At 31 December 2024 | 3,045,632
| ------------

The company owns 100% of the issued ordinary share capital of Sandland Packaging Limited, a company registered in England & Wales. This company trades as a manufacturer and distributor of packaging and cardboard products. At 31 December 2025 its aggregate capital and reserves were £6,470,379 (31 December 2024: £6,565,217) and its profit for the financial period was £5,162 (31 December 2024: £274,891).
No impairment provision has been made in the year because of the continued profitability of the subsidiary undertaking.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings | 1,599,658 | 1,599,658
| ------------ | ------------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
A Ordinary shares shares of £ 1 each | 24,000 | 24,000 | 24,000 | 24,000
B Ordinary shares shares of £ 1 each | 6,000 | 6,000 | 6,000 | 6,000
| -------- | -------- | -------- | --------
| 30,000 | 30,000 | 30,000 | 30,000
| -------- | -------- | -------- | --------

10. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
11. Related party transactions
At the period end the company owed its subsidiary company; Sandland Packaging Limited £1,499,658 (31 December 2024: £1,599,658). The company has received a dividend of £100,000 from Sandland Packaging Limited (2024: £Nil). At the period end the company owed its parent company; Sandland Packaging Holdings Limited £100,000 (31 December 2024: £Nil). The company has paid a dividend of £100,000 to Sandland Packaging Holdings Limited (2024: £Nil).
12. Controlling party
The company's parent undertaking is Sandland Packaging Holdings Limited, a company incorporated in England and Wales.