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Registered number: 04264871
EMERGO CONSULTING (UK) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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EMERGO CONSULTING (UK) LIMITED
REGISTERED NUMBER:04264871
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BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Capital redemption reserve
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Share-based payment reserve
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Capital contribution reserve
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 June 2026.
The notes on pages 3 to 7 form part of these financial statements.
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EMERGO CONSULTING (UK) LIMITED
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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Capital redemption reserve
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Share-based payment reserve
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Capital contribut'n reserve
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Capital contribution from parent company
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Equity-settled share-based payments
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The notes on pages 3 to 7 form part of these financial statements.
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EMERGO CONSULTING (UK) LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Emergo Consulting (UK) Limited is a private company limited by shares, incorporated in England and Wales (registered number: 04264871). Its registered office is Compass House, Vision Park, Histon, Cambridge, CB24 9BZ. The principal activity throughout the year continued to be that of medical device consultancy.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
At the year end date the Company's profit and loss reserves were negative due to losses made to date. The Company will continue to receive support from the parent company and on this basis the accounts have been prepared on a going concern basis.
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Foreign currency translation
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Functional and presentation currency
The Company's functional and presentational currency is pounds sterling.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
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EMERGO CONSULTING (UK) LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade receivables and payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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EMERGO CONSULTING (UK) LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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The average monthly number of employees, including directors, during the year was 9 (2024 - 11).
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Charge for the year on owned assets
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Amounts owed by group undertakings
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Prepayments and accrued income
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EMERGO CONSULTING (UK) LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Other taxation and social security
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Share premium account
The share premium account represents amounts paid in excess of the par value of share capital issued and is not distributable.
Capital redemption reserve
The capital redemption reserve represents the nominal value of share capital previously bought back by the company and is not distributable.
Share-based payment reserve
During the year, the Company recognised a share-based payment expense in relation to an Employee Payment Share Scheme (EPSS) under which employees were granted shares in a fellow group undertaking. The arrangement has been treated as an equity-settled share-based payment. Accordingly, an amount of £8,116 has been credited to the share-based payment reserve.
Capital contribution reserve
In the prior year, the parent company Emergo Consulting B.V made a capital contribution of £700,000. This amount is considered to be distributable.
Profit and loss account
The profit and loss account is made up of the cumulative trading profits and losses of the Company and where the balance is positive, it is considered to be distributable.
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £21,629 (2024: £24,260). There were no contributions payable to the fund at either balance sheet date.
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EMERGO CONSULTING (UK) LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Related party transactions
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As a wholly owned subsidiary of Emergo Europe Consulting BV, the Company is exempt from the requirements of FRS 102 to disclose transactions with other members of the group.
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The largest and smallest parent company of the group in which these financial statements are consolidated is UL Solutions Inc. The registered office is 251 Little Falls Drive, Delaware, 19808, United States.
The ultimate controlling party is UL Solutions Inc.
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 15 June 2026 by Howard Freeman (Senior Statutory Auditor) on behalf of Shorts.
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