For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements 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 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Eaton Environmental Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7, Nine Mile Point Industrial Est, Cwmfelinfach, Newport, Cross Keys, United Kingdom, NP11 7HZ.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

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.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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

The company has taken advantage of the exemption available in accordance with Section 33 of FRS 102 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

On 1 January 2021 the trade and assets of Eaton Environmental Services Limited were transferred to Rochester Midland Corporation Limited by way of a hive up. On this date the company ceased trading and became dormant. Consequently the comparative amounts presented in the financial statements are not entirely comparable.

As at 1 October 2020 the full share capital of share of Eaton Environmental Services (Holdings) Limited , being the immediate parent company were acquired by Rochester Midland Corporation Limited who owns 100% of the share capital of the group.

The ultimate parent company is Rochester Midland Corporation. The company is under the control of Rochester Midland Corporation, 155 Paragon Drive, Rochester, NY 14624 USA. A copy of the only group accounts where Rochester Midland Corporation Limited results are consolidated are available at 155 Paragon Drive, Rochester, NY 14624 USA.