These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Envirotainer Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit B2, Loc 8, Ashford Road, Hollingbourne, Maidstone, Kent, England, ME17 1WR.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share-based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Envirotainer Holding AB. These consolidated financial statements are available from its registered office, Envirotainer Holding AB, Staffans väg 2, 192 78, Sollentuna, Sweden.

During the period the company generated a profit of £248,278 (2024: £288,638) and had net assets of £2,070,340 (2024: £1,822,062) at the reporting date. Subsequent to the year end the company has continued to operate profitably.

The company generates all its income through services provided to the group.

The company's parent company, Envirotainer AB, has confirmed that it will continue to support the company for a period of at least 12 months from the date of approval of these financial statements, and as a result the directors believe that the company will continue to be able to meet its liabilities as they fall due. Therefore the financial statements have been prepared on a going concern basis.

Turnover represents sales to the parent company for sales and marketing support at invoiced amounts excluding value added tax or local taxes on sales, where applicable. Turnover is recognised on an accruals basis.

Cash and cash equivalents are basic financial assets and comprise deposits held at call with banks.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The company makes contributions to a money purchase scheme, the assets of the scheme being held separately from the assets of the company. The pension cost charge represents contributions payable to the scheme.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in the statement of profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

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; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company has taken advantage of the exemption conferred by the Financial Reporting Standard, not to disclose transactions with members or investees of the group headed by Envirotainer International AB on the grounds that it is a wholly owned subsidiary undertaking of the group.

The company is a subsidiary of Envirotainer AB.

The largest and smallest group in which the results of the company are consolidated is that headed by

Envirotainer Holding AB, incorporated in Sweden. The consolidated accounts of this company are

available to the public and may be obtained from:

Envirotainer Holding AB

Staffans väg 2

19278
Sollentuna, Sweden

The ultimate parent and controlling company is Envirotainer Topco Ltd.