IRIS Accounts Production v26.1.10.61 05324584 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05324584 2024-10-31 05324584 2025-10-31 05324584 2024-11-01 2025-10-31 05324584 2023-10-31 05324584 2023-11-01 2024-10-31 05324584 2024-10-31 05324584 ns15:EnglandWales 2024-11-01 2025-10-31 05324584 ns14:PoundSterling 2024-11-01 2025-10-31 05324584 ns10:Director1 2024-11-01 2025-10-31 05324584 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05324584 ns10:SmallEntities 2024-11-01 2025-10-31 05324584 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05324584 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 05324584 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05324584 ns10:FullAccounts 2024-11-01 2025-10-31 05324584 ns10:Director2 2024-11-01 2025-10-31 05324584 ns10:Director3 2024-11-01 2025-10-31 05324584 ns10:Director4 2024-11-01 2025-10-31 05324584 ns10:CompanySecretary1 2024-11-01 2025-10-31 05324584 ns10:RegisteredOffice 2024-11-01 2025-10-31 05324584 ns5:CurrentFinancialInstruments 2025-10-31 05324584 ns5:CurrentFinancialInstruments 2024-10-31 05324584 ns5:ShareCapital 2025-10-31 05324584 ns5:ShareCapital 2024-10-31 05324584 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 05324584 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 05324584 ns5:PlantMachinery 2024-11-01 2025-10-31 05324584 ns5:PlantMachinery 2024-10-31 05324584 ns5:PlantMachinery 2025-10-31 05324584 ns5:PlantMachinery 2024-10-31 05324584 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 05324584 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 05324584 ns5:WithinOneYear 2025-10-31 05324584 ns5:WithinOneYear 2024-10-31 05324584 ns5:BetweenOneFiveYears 2025-10-31 05324584 ns5:BetweenOneFiveYears 2024-10-31 05324584 ns5:MoreThanFiveYears 2025-10-31 05324584 ns5:MoreThanFiveYears 2024-10-31 05324584 ns5:AllPeriods 2025-10-31 05324584 ns5:AllPeriods 2024-10-31

REGISTERED NUMBER: 05324584 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD.

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. (REGISTERED NUMBER: 05324584) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | S W McHardy

| J L McHardy

| C E Baker

| S J Royle

| SECRETARY: | J L McHardy

| REGISTERED OFFICE: | Unit 35

| Lordswood Industrial Estate

| Gleamingwood Drive

| Chatham

| Kent

| ME5 8RZ

| REGISTERED NUMBER: | 05324584 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 2nd Floor

| Medway Bridge House

| 1-8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. (REGISTERED NUMBER: 05324584) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 307,441 |  | 14,444 |  |

CURRENT ASSETS

Stocks | 453,587 |  | 188,912 |  |

Debtors | 5 | 500,231 |  | 688,527 |  |

Cash at bank and in hand | 633,101 |  | 816,682 |  |

1,586,919 |  | 1,694,121 |  |

CREDITORS

Amounts falling due within one year | 6 | 651,667 |  | 733,825 |  |

NET CURRENT ASSETS | 935,252 |  | 960,296 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,242,693 |  | 974,740 |  |

PROVISIONS FOR LIABILITIES | 70,764 |  | - |  |

NET ASSETS | 1,171,929 |  | 974,740 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,171,829 |  | 974,640 |  |

SHAREHOLDERS' FUNDS | 1,171,929 |  | 974,740 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

S J Royle - Director

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. (REGISTERED NUMBER: 05324584) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| European Vacuum Drainage Systems 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.

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.

| Going concern

| Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive reserves, cash balances and sufficient resources to meet its liabilities as they fall due. Thus, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Income is recognised when the goods have been delivered to customer such that risks and rewards of ownership have been transferred to them.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 or receivable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. (REGISTERED NUMBER: 05324584) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with no significant risk of change in value.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Creditors

| Short term creditors are measured at the transaction price.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 November 2024 | 198,722 |  |

| Additions | 322,369 |  |

| Disposals | (20,300 | ) |

| At 31 October 2025 | 500,791 |  |

| Depreciation

| At 1 November 2024 | 184,278 |  |

| Charge for year | 29,372 |  |

| Eliminated on disposal | (20,300 | ) |

| At 31 October 2025 | 193,350 |  |

| Net book value

| At 31 October 2025 | 307,441 |  |

| At 31 October 2024 | 14,444 |  |

EUROPEAN VACUUM DRAINAGE SYSTEMS LTD. (REGISTERED NUMBER: 05324584) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 474,764 |  | 667,502 |  |

| Other debtors | 25,467 |  | 21,025 |  |

500,231 |  | 688,527 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 216,742 |  | 63,738 |  |

| Amounts owed to group undertakings | 6,000 |  | 6,000 |  |

| Taxation and social security | 173,388 |  | 378,990 |  |

| Other creditors | 255,537 |  | 285,097 |  |

651,667 |  | 733,825 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 5,592 |  | 5,592 |  |

| Between one and five years | 5,592 |  | 21,972 |  |

| In more than five years | 17,988 |  | 7,200 |  |

29,172 |  | 34,764 |  |