IRIS Accounts Production v25.4.12.37 07117001 Board of Directors 1.7.24 30.6.25 30.6.25 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07117001 2024-06-30 07117001 2025-06-30 07117001 2024-07-01 2025-06-30 07117001 2023-06-30 07117001 2023-07-01 2024-06-30 07117001 2024-06-30 07117001 ns15:EnglandWales 2024-07-01 2025-06-30 07117001 ns14:PoundSterling 2024-07-01 2025-06-30 07117001 ns10:Director1 2024-07-01 2025-06-30 07117001 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07117001 ns10:SmallEntities 2024-07-01 2025-06-30 07117001 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07117001 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 07117001 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07117001 ns10:FullAccounts 2024-07-01 2025-06-30 07117001 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 07117001 ns10:Director2 2024-07-01 2025-06-30 07117001 ns10:RegisteredOffice 2024-07-01 2025-06-30 07117001 ns5:CurrentFinancialInstruments 2025-06-30 07117001 ns5:CurrentFinancialInstruments 2024-06-30 07117001 ns5:ShareCapital 2025-06-30 07117001 ns5:ShareCapital 2024-06-30 07117001 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 07117001 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 07117001 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 07117001 ns5:FurnitureFittings 2024-07-01 2025-06-30 07117001 ns5:MotorVehicles 2024-07-01 2025-06-30 07117001 ns5:ComputerEquipment 2024-07-01 2025-06-30 07117001 ns5:LandBuildings 2024-06-30 07117001 ns5:FurnitureFittings 2024-06-30 07117001 ns5:MotorVehicles 2024-06-30 07117001 ns5:ComputerEquipment 2024-06-30 07117001 ns5:LandBuildings 2024-07-01 2025-06-30 07117001 ns5:LandBuildings 2025-06-30 07117001 ns5:FurnitureFittings 2025-06-30 07117001 ns5:MotorVehicles 2025-06-30 07117001 ns5:ComputerEquipment 2025-06-30 07117001 ns5:LandBuildings 2024-06-30 07117001 ns5:FurnitureFittings 2024-06-30 07117001 ns5:MotorVehicles 2024-06-30 07117001 ns5:ComputerEquipment 2024-06-30 07117001 ns5:CostValuation 2024-06-30 07117001 ns5:Subsidiary1 2024-07-01 2025-06-30 07117001 1 ns5:Subsidiary1 2024-07-01 2025-06-30 07117001 ns5:Subsidiary1 2025-06-30 07117001 ns5:Subsidiary1 2024-06-30 07117001 ns5:Subsidiary1 2024-06-30 07117001 ns5:Subsidiary1 2023-07-01 2024-06-30 07117001 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 07117001 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 07117001 ns10:OrdinaryShareClass1 2025-06-30 07117001 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 07117001 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30

REGISTERED NUMBER: 07117001 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

E-VATE LTD

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| E-VATE LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr C Harrison

| Mr D Groves

| REGISTERED OFFICE: | First Floor Premises

| Ruskin Chambers

| 3 Drury Lane

| Knutsford

| Cheshire

| WA16 6HA

| REGISTERED NUMBER: | 07117001 (England and Wales)

| ACCOUNTANTS: | Michael Donnan & Co Limited

| Oaktree Court Business Ctr

| Mill Lane

| Ness

| Cheshire

| CH64 8TP

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

BALANCE SHEET

30 JUNE 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,646,325 |  | 1,554,311 |  |

Investments | 5 | 87 |  | 87 |  |

1,646,412 |  | 1,554,398 |  |

CURRENT ASSETS

Debtors | 6 | 559,628 |  | 899,879 |  |

Cash at bank and in hand | 4,541,924 |  | 4,434,308 |  |

5,101,552 |  | 5,334,187 |  |

CREDITORS

Amounts falling due within one year | 7 | 956,792 |  | 1,726,810 |  |

NET CURRENT ASSETS | 4,144,760 |  | 3,607,377 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,791,172 |  | 5,161,775 |  |

PROVISIONS FOR LIABILITIES | 41,001 |  | 8,001 |  |

NET ASSETS | 5,750,171 |  | 5,153,774 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 3,000 |  | 3,000 |  |

Retained earnings | 9 | 5,747,171 |  | 5,150,774 |  |

SHAREHOLDERS' FUNDS | 5,750,171 |  | 5,153,774 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

BALANCE SHEET - continued

30 JUNE 2025

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 Board of Directors and authorised for issue on 4 March 2026 and were signed on its behalf by:

Mr C Harrison - Director

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| E-vate Ltd 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 Pound Sterling (£).

| Transactions are rounded to the nearest £.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 25 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 1,632,856 |  | 8,651 |  | 193,020 |  | 49,806 |  | 1,884,333 |  |

| Additions | - |  | - |  | 146,815 |  | 5,310 |  | 152,125 |  |

| Disposals | - |  | - |  | (95,784 | ) | - |  | (95,784 | ) |

| At 30 June 2025 | 1,632,856 |  | 8,651 |  | 244,051 |  | 55,116 |  | 1,940,674 |  |

| DEPRECIATION

| At 1 July 2024 | 117,021 |  | 2,833 |  | 178,527 |  | 31,641 |  | 330,022 |  |

| Charge for year | 32,657 |  | 2,093 |  | 7,045 |  | 11,873 |  | 53,668 |  |

| Eliminated on disposal | - |  | - |  | (89,341 | ) | - |  | (89,341 | ) |

| At 30 June 2025 | 149,678 |  | 4,926 |  | 96,231 |  | 43,514 |  | 294,349 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,483,178 |  | 3,725 |  | 147,820 |  | 11,602 |  | 1,646,325 |  |

| At 30 June 2024 | 1,515,835 |  | 5,818 |  | 14,493 |  | 18,165 |  | 1,554,311 |  |

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 87 |  |

| NET BOOK VALUE

| At 30 June 2025 | 87 |  |

| At 30 June 2024 | 87 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| E-VATE (IRELAND) LIMITED

| Registered office: RBK House, Irishtown, Athlone, Westmeath, Ireland

| Nature of business: Medical communications.

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.12.24 |  | 31.12.23

£ | £ |

| Aggregate capital and reserves | 683,017 |  | 713,767 |  |

| Profit for the year | - |  | 725,748 |  |

| The above values are translated from corresponding Euro values at the subsidiary's financial year end 31 December 2023 (2022 - as at 31 December 2022).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade debtors | 343,334 |  | 809,210 |  |

| Amounts owed by group undertakings | 25,161 |  | - |  |

| Other debtors | 7,350 |  | 6,875 |  |

| VAT | 11,497 |  | - |  |

| Prepayments and accrued income | 172,286 |  | 83,794 |  |

559,628 |  | 899,879 |  |

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade creditors | 19,839 |  | 34,423 |  |

| Amounts owed to group undertakings | - |  | 732,367 |  |

| Tax | - |  | 27,952 |  |

| Social security and other taxes | 60,157 |  | 57,172 |  |

| Due to associated company | 651,254 |  | 504,603 |  |

| VAT | - |  | 716 |  |

| Other creditors | 17,167 |  | 13,825 |  |

| Directors' current accounts | 550 |  | 12,099 |  |

| Deferred income | 75,022 |  | 307,424 |  |

| Accrued expenses | 132,803 |  | 36,229 |  |

956,792 |  | 1,726,810 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/6/25 |  | 30/6/24

| value: | £ | £ |

| 3,000 | Ordinary | £1 | 3,000 |  | 3,000 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 5,150,774 |  |

| Profit for the year | 596,397 |  |

| At 30 June 2025 | 5,747,171 |  |

| E-VATE LTD (REGISTERED NUMBER: 07117001) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | RELATED PARTY DISCLOSURES

| Emerse Health Ltd

| In the year ended 30 June 2025, services totalling £426,132 (2024: £574,940) were provided to Emerse Health Ltd, an associated company through common controlling shareholders.

| At the year end, a credit balance of £651,254 (2024: £504,603) is owed to Emerse Health Ltd which is disclosed as a creditor due to associated company. The creditor balance is interest free and repayable on demand.

| E-Vate (Ireland) Limited

| On 3 October 2022, the shares of E-Vate (Ireland) Limited were purchased. The wholly owned subsidiary company is disclosed in the Fixed Asset Investments Note to the accounts.

| At the year end, a debtor balance of £25,161 (2024 creditor: £732,367) is owed by E-Vate (Ireland) Limited. The debtor balance is interest free and repayable on demand.