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Registered Number: 01907958
England and Wales
ESCAR (U.K.) LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Escar (U.K.) Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Escar (U.K.) Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Escar (U.K.) Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Escar (U.K.) Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Escar (U.K.) Limited , as a body, in accordance with the terms of our engagement letter dated 05 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Escar (U.K.) Limited and state those matters that we have agreed to state to the Board of Directors of Escar (U.K.) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Escar (U.K.) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Escar (U.K.) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Escar (U.K.) Limited . You consider that Escar (U.K.) 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 accounts of Escar (U.K.) 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 accounts 31 May 2025. .................................................... Bowgen Limited 274 Ipswich Road Colchester Essex CO4 0ES 05 February 2026 1

Escar (U.K.) Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 6,028 |  | 7,535
|  | 6,028 |  | 7,535
Current assets |  |  |
Stocks |  | 87,500 |  | 96,220
Debtors |  | 5,768 |  | 0
Cash at bank and in hand |  | 2,005 |  | 2,792
|  | 95,273 |  | 99,012
Creditors: amount falling due within one year |  | (1,301) |  | (23,158)
Net current assets |  | 93,972 |  | 75,854
Total assets less current liabilities |  | 100,000 |  | 83,389
Creditors: amount falling due after more than one year |  | (181,005) |  | (148,554)
Net assets |  | (81,005) |  | (65,165)
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | (81,007) |  | (65,167)
Shareholders' funds |  | (81,005) |  | (65,165)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 05 February 2026 and were signed on its behalf by:
------------------------------- J Cox Director
2

Escar (U.K.) Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information Escar (U.K.) Limited is a private company, limited by shares, registered in England and Wales, registration number 01907958, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE. The trading address of the company is Brook Hall, Church Road, Crowfileld, Suffolk, IP6 9TH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20 Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 June 2024 | 73,006 |  | 73,006
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 73,006 |  | 73,006
Depreciation
At 01 June 2024 | 65,471 |  | 65,471
Charge for year | 1,507 |  | 1,507
On disposals | - |  | -
At 31 May 2025 | 66,978 |  | 66,978
Net book values
Closing balance as at 31 May 2025 | 6,028 |  | 6,028
Opening balance as at 01 June 2024 | 7,535 |  | 7,535
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3