Company registration number 05497215 (England and Wales)
EVACUSAFE (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
EVACUSAFE (UK) LIMITED
COMPANY INFORMATION
Director
Mr M Roberts
Company number
05497215
Registered office
Unit 3 - 4 Oaktree Business Park
Cadley Hill Road
Swadlincote
Derbyshire
DE11 9DJ
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
EVACUSAFE (UK) LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 10
EVACUSAFE (UK) LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF EVACUSAFE (UK) LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Evacusafe (UK) Limited for the year ended 30 March 2025 which comprise, the statement of financial position, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the b oard of d irectors of Evacusafe (UK) Limited, as a body, in accordance with the terms of our engagement letter dated 5 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Evacusafe (UK) Limited and state those matters that we have agreed to state to the b oard of d irectors of Evacusafe (UK) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Evacusafe (UK) Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Evacusafe (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Evacusafe (UK) Limited. You consider that Evacusafe (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Evacusafe (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
27 November 2025
EVACUSAFE (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 30 MARCH 2025
30 March 2025
- 2 -
30 March 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,803
5,216
Current assets
Stocks
36,150
160,342
Debtors
5
1,033,426
861,269
Cash at bank and in hand
381,686
38,869
1,451,262
1,060,480
Creditors: amounts falling due within one year
6
(320,253)
(274,858)
Net current assets
1,131,009
785,622
Total assets less current liabilities
1,135,812
790,838
Provisions for liabilities
(698)
-
0
Net assets
1,135,114
790,838
Capital and reserves
Called up share capital
8
204
204
Profit and loss reserves
1,134,910
790,634
Total equity
1,135,114
790,838

The notes on pages 5 to 10 form part of these financial statements.

EVACUSAFE (UK) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 MARCH 2025
30 March 2025
- 3 -

For the financial year ended 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 27 November 2025
Mr M Roberts
Director
Company registration number 05497215 (England and Wales)
EVACUSAFE (UK) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 MARCH 2025
- 4 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
204
486,286
486,490
Year ended 30 March 2024:
Profit and total comprehensive income
-
312,348
312,348
Dividends
-
(8,000)
(8,000)
Balance at 30 March 2024
204
790,634
790,838
Year ended 30 March 2025:
Profit and total comprehensive income
-
344,276
344,276
Balance at 30 March 2025
204
1,134,910
1,135,114

The notes on pages 5 to 10 form part of these financial statements.

EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
- 5 -
1
Accounting policies
Company information

Evacusafe (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3 - 4 Oaktree Business Park, Cadley Hill Road, Swadlincote, Derbyshire, DE11 9DJ.

1.1
Basis of preparation

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

- Evacuation equipment

- Consultancy

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Evacuation equipment

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Consultancy

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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 extent 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.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
1.12
Foreign exchange

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 profit or loss.

2
Judgements and key sources of estimation uncertainty

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.

3
Employees

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

2025
2024
Number
Number
Total
3
4
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 31 March 2024
16,770
26,508
21,364
64,642
Additions
-
0
-
0
924
924
At 30 March 2025
16,770
26,508
22,288
65,566
Depreciation and impairment
At 31 March 2024
15,261
24,379
19,786
59,426
Depreciation charged in the year
377
532
428
1,337
At 30 March 2025
15,638
24,911
20,214
60,763
Carrying amount
At 30 March 2025
1,132
1,597
2,074
4,803
At 30 March 2024
1,509
2,129
1,578
5,216
EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
- 9 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
237,031
211,003
Amounts owed by group undertakings
755,515
488,366
Other debtors
40,198
158,487
Prepayments and accrued income
682
3,413
1,033,426
861,269
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
16,203
145,420
Corporation tax
221,585
123,735
Other taxation and social security
4,942
-
0
Other creditors
67,821
3,703
Accruals and deferred income
9,702
2,000
320,253
274,858
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
698
-
2025
Movements in the year:
£
Liability at 31 March 2024
-
Charge to profit or loss
698
Liability at 30 March 2025
698
EVACUSAFE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
- 10 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
200
200
200
200
A ordinary shares of £1 each
1
1
1
1
B ordinary shares of £1 each
1
1
1
1
C ordinary shares of £1 each
1
1
1
1
D ordinary shares of £1 each
1
1
1
1
204
204
204
204
9
Parent company

The company is a wholly owned subsidiary of Vivicatio Limited a company incorporated in England and Wales, the registered office is 3-4 Oaktree Business Park, Cadley Hill Road, Swadlincote, Derbyshire, United Kingdom, DE11 9DJ

2025-03-30 2024-03-31 false false false 27 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Roberts 05497215 2024-03-31 2025-03-30 05497215 bus:Director1 2024-03-31 2025-03-30 05497215 bus:RegisteredOffice 2024-03-31 2025-03-30 05497215 2025-03-30 05497215 2024-03-30 05497215 core:PlantMachinery 2025-03-30 05497215 core:FurnitureFittings 2025-03-30 05497215 core:ComputerEquipment 2025-03-30 05497215 core:PlantMachinery 2024-03-30 05497215 core:FurnitureFittings 2024-03-30 05497215 core:ComputerEquipment 2024-03-30 05497215 core:WithinOneYear 2025-03-30 05497215 core:WithinOneYear 2024-03-30 05497215 core:CurrentFinancialInstruments 2025-03-30 05497215 core:CurrentFinancialInstruments 2024-03-30 05497215 core:ShareCapital 2025-03-30 05497215 core:ShareCapital 2024-03-30 05497215 core:RetainedEarningsAccumulatedLosses 2025-03-30 05497215 core:RetainedEarningsAccumulatedLosses 2024-03-30 05497215 core:ShareCapital 2023-03-31 05497215 core:RetainedEarningsAccumulatedLosses 2023-03-31 05497215 core:ShareCapitalOrdinaryShareClass1 2025-03-30 05497215 core:ShareCapitalOrdinaryShareClass1 2024-03-30 05497215 core:ShareCapitalOrdinaryShareClass2 2025-03-30 05497215 core:ShareCapitalOrdinaryShareClass2 2024-03-30 05497215 core:ShareCapitalOrdinaryShareClass3 2025-03-30 05497215 core:ShareCapitalOrdinaryShareClass3 2024-03-30 05497215 core:ShareCapitalOrdinaryShareClass4 2025-03-30 05497215 core:ShareCapitalOrdinaryShareClass4 2024-03-30 05497215 core:ShareCapitalOrdinaryShareClass5 2025-03-30 05497215 core:ShareCapitalOrdinaryShareClass5 2024-03-30 05497215 core:ShareCapitalOrdinaryShares 2025-03-30 05497215 core:ShareCapitalOrdinaryShares 2024-03-30 05497215 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-30 05497215 2023-04-01 2024-03-30 05497215 core:RetainedEarningsAccumulatedLosses 2024-03-31 2025-03-30 05497215 core:PlantMachinery 2024-03-31 2025-03-30 05497215 core:FurnitureFittings 2024-03-31 2025-03-30 05497215 core:ComputerEquipment 2024-03-31 2025-03-30 05497215 core:PlantMachinery 2024-03-30 05497215 core:FurnitureFittings 2024-03-30 05497215 core:ComputerEquipment 2024-03-30 05497215 2024-03-30 05497215 bus:OrdinaryShareClass1 2024-03-31 2025-03-30 05497215 bus:OrdinaryShareClass2 2024-03-31 2025-03-30 05497215 bus:OrdinaryShareClass3 2024-03-31 2025-03-30 05497215 bus:OrdinaryShareClass4 2024-03-31 2025-03-30 05497215 bus:OrdinaryShareClass5 2024-03-31 2025-03-30 05497215 bus:OrdinaryShareClass1 2025-03-30 05497215 bus:OrdinaryShareClass1 2024-03-30 05497215 bus:OrdinaryShareClass2 2025-03-30 05497215 bus:OrdinaryShareClass2 2024-03-30 05497215 bus:OrdinaryShareClass3 2025-03-30 05497215 bus:OrdinaryShareClass3 2024-03-30 05497215 bus:OrdinaryShareClass4 2025-03-30 05497215 bus:OrdinaryShareClass4 2024-03-30 05497215 bus:OrdinaryShareClass5 2025-03-30 05497215 bus:OrdinaryShareClass5 2024-03-30 05497215 bus:AllOrdinaryShares 2025-03-30 05497215 bus:AllOrdinaryShares 2024-03-30 05497215 bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 05497215 bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 05497215 bus:FRS102 2024-03-31 2025-03-30 05497215 bus:AuditExemptWithAccountantsReport 2024-03-31 2025-03-30 05497215 bus:FullAccounts 2024-03-31 2025-03-30 xbrli:pure xbrli:shares iso4217:GBP