Registration number: 14646217

EVAPCO Europe Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 4

EVAPCO Europe Ltd

(Registration number: 14646217)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	74,170	1,282
Cash at bank and in hand		130,660	100,602
		204,830	101,884
Creditors: Amounts falling due within one year	5	(108,629)	(50,682)
Net assets		96,201	51,202
Capital and reserves
Called up share capital	6	1	1
Retained earnings		96,200	51,201
Shareholders' funds		96,201	51,202

These financial statements have been prepared and 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 22 May 2026 and signed on its behalf by:
 

......................................... J W Finch Director

EVAPCO Europe Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
61 Bridge Street
Kington
HR5 3DJ

These financial statements were authorised for issue by the Board on 22 May 2026.

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 have been prepared in sterling and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis.

Audit report

The Independent Auditor's Report was unqualified. .

The name of the Senior Statutory Auditor who signed the audit report on 22 May 2026 was Neal Watford ACA, who signed for and on behalf of Forrester Boyd Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and services provided to related parties have been fulfilled as per the Group agreement.

Tax

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

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

EVAPCO Europe Ltd

Notes to the Financial Statements for the Year Ended 31 December 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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 2).

4

Debtors

	Note	2025 £	2024 £
Amounts owed by related parties	7	73,408	-
Prepayments		762	1,282
		74,170	1,282

5

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	19,286	7,906
Accruals and deferred income	5,000	-
Other creditors	84,343	42,776
	108,629	50,682

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1	1	1	1

7	Related party transactions

The company has taken advantage of the exemption in section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other members of the group in which any subsidiary which is a party to the transaction is wholly owned by the group.

EVAPCO Europe Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

8	Parent and ultimate parent undertaking

The Company's immediate parent is EVAPCO Europe BV, incorporated in Belgium.

 The ultimate parent is EVAPCO Inc., incorporated in United States of America.

 The most senior parent entity producing publicly available financial statements is EVAPCO Inc.. These financial statements are available upon request from 5151 Allendale Ln, Taneytown, MD 21787 USA.