Registration number: 11541342

Enviresearch Technologies Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 8

Enviresearch Technologies Limited

Company Information

Directors

F Herlihy E S Hodges C M Lye A A Ryder I H Strudwick A Terry S M D Watson

Company secretary

S Evans

Registered office

Spring Lodge 172 Chester Road Helsby Cheshire WA6 0AR

Auditors

UHY Ross Brooke Chartered Accountants and Registered Auditors Suite I Windrush Court Abingdon Business Park Abingdon Oxfordshire OX14 1SY

Enviresearch Technologies Limited

(Registration number: 11541342)
Balance Sheet as at 6 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	95,512
Current assets
Debtors	5	100	17,854
Creditors: Amounts falling due within one year	6	-	(25,987)
Net current assets/(liabilities)		100	(8,133)
Net assets		100	87,379
Capital and reserves
Called up share capital		100	100
Retained earnings		-	87,279
Shareholders' funds		100	87,379

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... A A Ryder Director

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spring Lodge
172 Chester Road
Helsby
Cheshire
WA6 0AR
England

These financial statements were authorised for issue by the Board on 26 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling, which is the functional currency of the company.

As permitted by the FRS 102 1A framework, the company has taken advantage of the disclosure exemptions available under that standard in relation to presentation of a cashflow statement, remuneration of key management personnel and presentation of changes in current tax and deferred tax assets/liabilities.

These accounts are consolidated into the accounts of RSK Group Ltd.

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

Going concern

The Directors have acknowledged the latest guidance on going concern from the Financial Reporting Council and considered various relevant matters noted here.

The company participates in the Group’s centralised treasury arrangements and so shares banking arrangements with its subsidiaries. As at 6 April 2025 the funds comprised a £1bn committed acquisition facility and a £150m revolving credit facility (which was increased from the prior £50m during March 2025). These facilities were extended from 2028 to 2030 in September 2024. In September 2024 the Group received £520m preferred equity investment from a consortium of investors.

The facilities will finance growth, both organic and acquisitive and associated working capital requirements.

After a thorough review, the Group's consolidated business plan, forecasts and projections show that it is expected to operate within its facilities.

The Group has established contracts and master service agreements with several customers across a wide range of sectors and markets and has a significant pipeline of committed work, tenders in progress and opportunities. The Directors believe that the Group will continue to manage its business risks successfully despite uncertain economic conditions in some business sectors and countries.

There is an ongoing restructuring program to minimise further losses and the business is receiving managerial support from RSK Group Limited to rectify historic trading issues and generate further income. The directors have reasonable expectation that the Company has adequate support and resources to navigate through the challenging current economic climate and continue in operational existence for the foreseeable future, being a period of at least twelve months after the date on which the report and financial statements are signed. The Company has access to facilities held by RSK Group Limited and the directors of the company have sought, and obtained in writing, confirmation from the directors of RSK Group Limited that any such support as may be required to enable the Company to fulfil its obligations as they fall due would be provided. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 1 October 2025 was Caroline Webster FCA, who signed for and on behalf of UHY Ross Brooke.

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Current tax
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generate income.

Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax balances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the different between the fair value of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Development costs

Development costs relating to the development of new service lines are capitalised when these costs result in the improvement of the group's capability in this area. Development costs are initially measured at cost and are subsequently measured at cost less accumulated amortisation.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software	25% straight line

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest rate method.

Page 5

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

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

Financial assets
Basic financial assets, including trade and other receivables, loans receivable from other Group companies, investments in subsidiary companies and cash and cash equivalents, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at the market rate of
interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any provision for impairment.

Impairment of financial assets
At each reporting date the company assesses whether there is objective evidence that a financial asset is impaired. If such evidence exists, the company recognises an impairment loss which is measured as the difference between the carrying amount and the present value of the future cashflows, discounted at the original effective interest rate. Impairment losses are recognised in profit or loss.

Impairment losses are reversed if the reversal can be objectively related to an event occurring after the impairment was recognised. The reversal of the impairment will be recognised in profit or loss.

Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, hire purchase contracts and loans payable to other Group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at the market rate of interest.

Debt instruments are subsequently carried at amortised cost using the effective interest method.

Derecognition of financial instruments
A financial asset is derecognised when the contractual rights to the cash flows from the financial asset expire, or the company transfers the financial asset and substantially all the risks and rewards
of ownership have been transferred.

A financial liability is derecognised when the obligation specified in the contract is discharged, cancelled, or expires.

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

3	Staff numbers

The average number of persons employed by the company during the period was 0 (2024 - 0).

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2024	193,215	193,215
Disposals	(193,215)	(193,215)
At 6 April 2025	-	-
Amortisation
At 1 April 2024	97,703	97,703
Amortisation charge	31,591	31,591
Amortisation eliminated on disposals	(129,294)	(129,294)
At 6 April 2025	-	-
Carrying amount
At 6 April 2025	-	-
At 31 March 2024	95,512	95,512

5

Debtors

	2025 £	2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest	100	17,854
	100	17,854

Enviresearch Technologies Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 6 April 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	-	5,760
Accruals and deferred income	-	5,000
Group relief payable	-	15,227
	-	25,987