REGISTERED NUMBER: 11738308 (England and Wales)

Nebig Packaging Uk Limited

Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L A M Scheers

REGISTERED OFFICE:

Dept 243 43

Owston Road

Carcroft

Doncaster

DN6 8DA

REGISTERED NUMBER:

11738308 (England and Wales)

AUDITORS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

CURRENT ASSETS

Stocks

289,152

292,424

Debtors

4

404,035

272,706

693,187

565,130

CREDITORS

Amounts falling due within one year

5

(330,414

)

(260,481

)

NET CURRENT ASSETS

362,773

304,649

TOTAL ASSETS LESS CURRENT LIABILITIES

362,773

304,649

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

361,773

303,649

362,773

304,649

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

L A M Scheers - Director

1.	STATUTORY INFORMATION

Nebig Packaging (UK) Limited 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.

The presentation currency of the financial statements is the Euro (€) which is also the functional currency of the company.

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

The financial statements have been prepared on a going concern basis as the director has a reasonableexpectation that the company has adequate resources to continue in operational existence for the foreseeable future and the holding company has undertaken to provide continuing financial support so thatthe company is able to pay its debts as and when they fall due.

In order to assess the going concern assumption, the company has prepared and considered trading andcash flow forecasts for the period covering at least 12 months from the date of approval of these financial statements.

Having considered the information available to her to the date of signing the financial statements, the director is satisfied that the company remains a going concern.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There were no significant judgements exercised by the directors in the preparation of the Financial Statements.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Inventories

Inventories are valued at the lower of cost and net realisable value. The cost of inventories is measured using the first in, first out (FIFO) method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date of the transaction, or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

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.

Cost of sales

Cost of sales represents all costs involved in the sales of goods and services.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be receiving the outstanding amount.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade debtors

396,042

225,216

Other debtors

7,993

47,490

404,035

272,706

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade creditors

52,687

1,058

Amounts owed to group undertakings

201,795

96,803

Taxation and social security

16,637

107,730

Other creditors

59,295

54,890

330,414

260,481

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Bharat Kumar Dhanani (Senior Statutory Auditor)

for and on behalf of DSJ Partners (UK) Limited

7.	RELATED PARTY DISCLOSURES

As permitted by FRS 102, the financial statements do not disclose transactions with the parent company and

fellow subsidiary companies where 100% of the voting rights are controlled by the group.

8.	ULTIMATE CONTROLLING PARTY

The company's parent undertaking is considered to be Nebig International BV, a company incorporated in Holland.

Nebig International BV is a wholly owned subsidiary of Artzenius BV, a company incorporated in Holland.

The company's ultimate controlling party is considered to be Linnaeus Investment BV, a company incorporated in Holland.

Both Linnaeus Investment BV and Nebig International prepare consolidated accounts that include the results of Nebig Packaging (UK) Limited. The registered office of Linnaeus Investment BV is De Veken 229, 1716 KJ Opmeer, The Netherlands. The registered office of Nebig International BV is De Veken 229, 1716 KJ Opmeer, The Netherlands. Copies of the consolidated accounts are available from the companies registered offices.