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Registered number: 08341262










HAZCHEM SAFETY LTD










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

 
HAZCHEM SAFETY LTD
 
 
COMPANY INFORMATION


Directors
Mr B Douglass 
Mr C Shedden 




Company secretary
Cara Douglass



Registered number
08341262



Registered office
Great Slade
Buckingham Industrial Estate

Buckingham

Buckinghamshire

MK18 1PA




Independent auditors
WR Partners
Chartered Accountants & Statutory Auditors

Belmont House

Shrewsbury Business Park

Shrewsbury

Shropshire

SY2 6LG





 
HAZCHEM SAFETY LTD
 

CONTENTS



Page
Strategic report
 
1 - 2
Directors' report
 
3 - 4
Independent auditors' report
 
5 - 8
Statement of comprehensive income
 
9
Balance sheet
 
10 - 11
Statement of changes in equity
 
12
Notes to the financial statements
 
13 - 30


 
HAZCHEM SAFETY LTD
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Introduction
 
The Directors present their Strategic Report of Hazchem Safety Limited ("the Company") for the year ended 31 December 2025.

Business review
 
The company operates in the workwear and PPE market, supplying goods to customers working in hazardous environments. Customers are predominately in the UK and EU, whilst key suppliers are from all over the world. Customers rely on the knowledge and experience of the company to ensure that they are provided with the correct goods for their environment. The company works with customers and suppliers to ensure it continues to provide value to customers. The business is focussed on revenue growth and profitability as part of a four-year plan, which performance is monitored against.

As a family-owned group, the company has strong values which are reflected the company’s values of Care, Execution and Ownership.

In the year, the business acquired Wise Safety Ltd. This improves geographical presence across the country and brings additional experience to the team helping to secure growth in 2026 and beyond. In October 2025, trading was merged into Hazchem Safety Ltd. As a result, the investment was impaired as shown below Operating Profit in the Income Statement.

Principal risks and uncertainties
 
The Company's risk management framework is designed to support informed decision-making and to ensure risks are managed appropriately. The key risks and uncertainties most relevant to the business in the year are identified are outlined below:

Market Risk: The Company is exposed to fluctuations in market conditions, including changes in demand for its products and services, competitive pressures, and shifts in regulation.

Supply Chain and Raw Materials: The Company is reliant on the timely delivery of raw materials and goods from suppliers. Disruptions in the supply chain, including shortages, transportation delays, or price volatility, could have an adverse impact on the company’s ability to meet the needs of customers. The Company continues to manage its relationships with suppliers closely and explores alternative sources to minimise potential disruption.

Cybersecurity and Data Protection: The increasing reliance on digital infrastructure and the handling of sensitive data exposes the Company to cybersecurity threats, including data breaches, malware, and hacking attempts. A significant security breach could result in business disruption, financial loss, or reputational damage. The Company invests in robust IT security measures and conducts regular risk assessments to protect its systems and data.

Page 1

 
HAZCHEM SAFETY LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Financial key performance indicators
 
The company achieved similar revenue to year ended 31 December 2024, showing a reduction compared to the previous year. This reflects the market challenges with few large order from customers investing in kit-outs and large capital purchases. The gross profit margin achieved in the year of 30.5% is an increase compared to 2024 of 27.8%. This reflects improvements in operational efficiency, and improved sourcing strategies. Despite the reduced revenue, Administrative Expenses increased by 6%. Significant increases were in Marketing and Product Development reflecting the company’s continued commitment to growth. There are also a number of expenses related to the acquisition of Wise Safety Ltd included in the year.

The net assets of the company at year end shows an increase in accordance with the net profit achieved in the year. However, working capital has also increased in the year resulting is a reduced cash balance. The acquisition of Wise Safety Ltd in the year (completed on 29/8/25) is also reflected in the year end balance sheet, with all assets in Hazchem Safety Ltd. Trading was also combined into Hazchem Safety Ltd from 20/10/25.

The company’s Net Profit Margin before Tax of 1.8% is a decrease from 6.6% in 2024.

The company’s current ratio of 2.0 at the year-end is an increase compared to the previous year end.

Other key performance indicators
 
The company has non-financial KPIs the ensure the company meets its responsibilities to the planet and its people. 

The company exceeded its employee net promoter score in the year. Customer net promoter score is also monitored to ensure a quality service is provided. Health and safety performance is a primary non-financial indicator, with many controls in place to reduce the risk of serious incidents.

The company monitors its environmental impact in line with the ISO 14001 standard, with KPIs on wastage and energy consumption.


This report was approved by the board and signed on its behalf.



Mr B Douglass
Director

Date: 30 June 2026

Page 2

 
HAZCHEM SAFETY LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £72,474 (2024 - £496,225).

Dividends of £83,538 (2024: £757,096) were paid during the year. 

Directors

The directors who served during the year were:

Mr B Douglass 
Mr C Shedden 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Page 3

 
HAZCHEM SAFETY LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Auditors

The auditorsWR Partnerswill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Mr B Douglass
Director

Date: 30 June 2026

Page 4

 
HAZCHEM SAFETY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HAZCHEM SAFETY LTD
 

Opinion


We have audited the financial statements of Hazchem Safety Ltd (the 'Company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
HAZCHEM SAFETY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HAZCHEM SAFETY LTD (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
HAZCHEM SAFETY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HAZCHEM SAFETY LTD (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are those that relate to the reporting framework (FRS102 and the Companies Act 2006), the relevant tax compliance regulations, employment law, Health and Safety Regulations and the EU General Data Protection Regulation (GDPR).

We understood how the Company is complying with these frameworks by making enquiries of management and those responsible for legal and compliance procedures. We also reviewed board minutes to identify any recorded instances of irregularity or non compliance that might have a material impact on the financial statements. 

We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur by meeting with key management to understand where they considered there was susceptibility to fraud. Based on our understanding our procedures involved enquiries of management and those charged with governance, manual journal entry testing, cashbook reviews for large and unusual items and the challenge of significant accounting estimates used in preparing the financial statements.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 7

 
HAZCHEM SAFETY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HAZCHEM SAFETY LTD (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Alex Riley FCCA (Senior statutory auditor)
  
for and on behalf of
WR Partners
 
Chartered Accountants
Statutory Auditors
  
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG

1 July 2026
Page 8

 
HAZCHEM SAFETY LTD
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
12,549,865
14,177,710

Cost of sales
  
(8,708,983)
(10,231,763)

Gross profit
  
3,840,882
3,945,947

Administrative expenses
  
(3,223,812)
(3,187,903)

Other operating income
 5 
84,832
184,023

Operating profit
 6 
701,902
942,067

Amounts written off investments
  
(468,457)
-

Interest receivable and similar income
 10 
5,314
5,428

Interest payable and similar expenses
 11 
(9,785)
(12,834)

Profit before tax
  
228,974
934,661

Tax on profit
 12 
(156,500)
(438,436)

Profit for the financial year
  
72,474
496,225

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 13 to 30 form part of these financial statements.

Page 9

 
HAZCHEM SAFETY LTD
REGISTERED NUMBER: 08341262

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 14 
166,371
221,829

Tangible assets
 15 
374,347
413,141

Investments
 16 
132,810
-

  
673,528
634,970

Current assets
  

Stocks
 17 
2,840,631
2,374,314

Debtors: amounts falling due within one year
 18 
2,189,881
2,168,421

Cash at bank and in hand
 19 
267,423
1,059,343

  
5,297,935
5,602,078

Creditors: amounts falling due within one year
 20 
(2,620,002)
(2,996,927)

Net current assets
  
 
 
2,677,933
 
 
2,605,151

Total assets less current liabilities
  
3,351,461
3,240,121

Creditors: amounts falling due after more than one year
 21 
(241,719)
(67,162)

Provisions for liabilities
  

Deferred tax
 23 
(28,056)
(80,209)

  
 
 
(28,056)
 
 
(80,209)

Net assets
  
3,081,686
3,092,750

Page 10

 
HAZCHEM SAFETY LTD
REGISTERED NUMBER: 08341262
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
 24 
100
100

Profit and loss account
 25 
3,081,586
3,092,650

  
3,081,686
3,092,750


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr B Douglass
Director

Date: 30 June 2026

The notes on pages 13 to 30 form part of these financial statements.

Page 11

 
HAZCHEM SAFETY LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2024
100
3,353,521
3,353,621


Comprehensive income for the year

Profit for the year
-
496,225
496,225

Dividends: Equity capital
-
(757,096)
(757,096)



At 1 January 2025
100
3,092,650
3,092,750


Comprehensive income for the year

Profit for the year
-
72,474
72,474

Dividends: Equity capital
-
(83,538)
(83,538)


At 31 December 2025
100
3,081,586
3,081,686


The notes on pages 13 to 30 form part of these financial statements.

Page 12

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Hazchem Safety Ltd, 08341262, is a company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Great Slade, Buckingham Industrial Estate, Buckingham, Buckinghamshire, MK18 1PA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Betaquip Holdings Ltd as at 31 December 2025 and these financial statements may be obtained from Companies House.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.4

Going concern

The Company's forecasts and projections, taking account of reasonable possible changes in trading
performance, show that the Company is expected to operate within the levels of its current facilities.

After making enquiries, the Directors have a reasonable expectation that the Company has adequate
resources to continue to meet its liabilities as they fall due for the foreseeable future. The Company
therefore continues to adopt the going concern basis in preparing its financial statements.

Page 13

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.5

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.6

Revenue

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 14

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.10

Pensions

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.

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 15

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

  
2.12

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.13

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight line and reducing methods..

Depreciation is provided on the following basis:

Long-term leasehold property
-
4 year straight line
Plant and machinery
-
20% straight line
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
20% straight line
Other fixed assets
-
10 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.14

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 16

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.15

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.16

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.17

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 insignificant risk of change in value.

 
2.18

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.19

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.20

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Page 17

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.20
Financial instruments (continued)

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
 

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Page 18

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.20
Financial instruments (continued)

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.21

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the Directors the estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are disclosed below:

Intangible Fixed Assets 

Intangible fixed assets comprise of goodwill which arose on the previous acquisition of the trade and assets of a third party undertaking and is carried at cost less accumulated amortisation.

When indications of impairment are identified an impairment review is performed. No such indications have been identified which would impact the goodwill which is carried at a value of £166,372 (2024: £221,830) within these financial statements.

Investments & deferred consideration

Investment additions include deferred consideration of £378,000. This balance is management best estimate of expected consideration to be paid in relation to the investment based on performance conditions being met. The balance is payable over two years and is included within other creditors. 



4.


Turnover

The whole of the turnover is attributable to the principal activity of the business.

All turnover arose within the United Kingdom.

Page 19

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.


Other operating income

2025
2024
£
£

Net rents receivable
84,832
184,023

84,832
184,023



6.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
35,241
(1,348)


7.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
11,800
12,200

Page 20

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

8.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
1,816,847
1,969,244

Social security costs
230,849
214,596

Cost of defined contribution scheme
30,175
34,916

2,077,871
2,218,756


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
42
50


9.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
17,565
14,691

Company contributions to defined contribution pension schemes
1,200
2,100

18,765
16,791


During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.


10.


Interest receivable

2025
2024
£
£


Other interest receivable
5,314
5,428

5,314
5,428

Page 21

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

11.


Interest payable and similar expenses

2025
2024
£
£


Finance leases and hire purchase contracts
9,785
12,834

9,785
12,834


12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
208,653
259,424

Adjustments in respect of previous periods
-
140,560


208,653
399,984


Total current tax
208,653
399,984

Deferred tax


Origination and reversal of timing differences
(52,153)
38,452

Total deferred tax
(52,153)
38,452


Tax on profit
156,500
438,436
Page 22

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
228,974
934,661


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
57,244
233,665

Effects of:


Non-tax deductible amortisation of goodwill and impairment
117,114
-

Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
5,500
1,037

Adjustments to tax charge in respect of prior periods
-
140,560

Short-term timing difference leading to an increase (decrease) in taxation
(21,621)
63,685

Book profit on chargeable assets
554
(511)

Group relief
(2,291)
-

Total tax charge for the year
156,500
438,436


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


13.


Dividends

2025
2024
£
£


Equity dividends paid
83,538
757,096

83,538
757,096

Page 23

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

14.


Intangible assets




Goodwill

£



Cost


At 1 January 2025
869,949



At 31 December 2025

869,949



Amortisation


At 1 January 2025
648,120


Charge for the year on owned assets
55,457



At 31 December 2025

703,577



Net book value



At 31 December 2025
166,372



At 31 December 2024
221,829



Page 24

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

15.


Tangible fixed assets


Leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Other fixed assets
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2025
18,520
84,131
236,003
290,340
143,672
772,666


Additions
-
10,270
92,513
6,281
-
109,064


Disposals
-
-
(66,808)
-
-
(66,808)



At 31 December 2025

18,520
94,401
261,708
296,621
143,672
814,922



Depreciation


At 1 January 2025
771
56,234
87,369
170,458
44,693
359,525


Charge for the year on owned assets
4,631
3,652
985
48,096
6,827
64,191


Charge for the year on financed assets
-
5,503
38,410
-
7,540
51,453


Disposals
-
-
(34,594)
-
-
(34,594)



At 31 December 2025

5,402
65,389
92,170
218,554
59,060
440,575



Net book value



At 31 December 2025
13,118
29,012
169,538
78,067
84,612
374,347



At 31 December 2024
17,749
27,897
148,634
119,882
98,979
413,141

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Plant and machinery
14,000
19,503

Motor vehicles
169,040
147,969

Other fixed assets
61,225
-

244,265
167,472

Page 25

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

16.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
601,267



At 31 December 2025

601,267



Impairment


Charge for the period
468,457



At 31 December 2025

468,457



Net book value



At 31 December 2025
132,810



At 31 December 2024
-


Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Wise Safety Ltd
Unit 5 Speke Approach, Wheldon Road, Widnes, Cheshire, WA8 8FW
Ordinary
100%


17.


Stocks

2025
2024
£
£

Raw materials and consumables
467,855
456,548

Finished goods and goods for resale
2,372,776
1,917,766

2,840,631
2,374,314


Impairment losses totalling £Nil (2024 - £Nil)were recognised in profit and loss.

Page 26

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

18.


Debtors

2025
2024
£
£


Trade debtors
1,929,523
1,842,864

Prepayments and accrued income
260,358
325,557

2,189,881
2,168,421


Bad debt provision totalling £2,600 (2024: £4,200) and bad debt losses gains £23,215 (2024: losses totalling £22,101) were recognised in profit and loss.  


19.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
267,423
1,059,343

Less: bank overdrafts (note 20)
(16,849)
(12,669)

250,574
1,046,674



20.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
16,849
12,669

Trade creditors
1,106,076
1,290,060

Amounts owed to group undertakings
467,693
483,171

Corporation tax
124,653
399,984

Other taxation and social security
400,250
423,030

Obligations under finance lease and hire purchase contracts
76,734
73,333

Other creditors
427,747
314,680

2,620,002
2,996,927


Obligations under finance lease and hire purchase contracts are secured upon the assets to which they relate. 

Page 27

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

21.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
52,719
67,162

Other creditors
189,000
-

241,719
67,162


Obligations under finance lease and hire purchase contracts are secured upon the assets to which they relate. 


22.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
76,734
73,333

Between 1-5 years
52,719
67,162

129,453
140,495


23.


Deferred taxation




2025


£






At beginning of year
(80,209)


Charged to profit or loss
52,153



At end of year
(28,056)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(28,056)
(80,209)

(28,056)
(80,209)

Page 28

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

24.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares shares of £1.00 each
100
100



25.


Reserves

Profit and loss account

The profit and loss reserve represents accumulated undistributed profits and losses since incorporation.


26.


Pension commitments

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 £30,175 (2024: £34,916).Contributions totalling £6,499 (2024: £7,629) were payable to the fund at the balance sheet date and are included in creditors.


27.


Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
275,279
291,372

Later than 1 year and not later than 5 years
1,114,498
1,146,205

Later than 5 years
324,000
540,000

1,713,777
1,977,577


28.


Related party transactions

The Company has taken advantage of the exemptions contained in FRS102 and has not disclosed transactions entered into with group companies which are wholly owned.

Included within other creditors is £Nil (2024: £140,000), being amounts owed to Directors. These amounts are repayable on demand and accrue interest at market rate. 

Page 29

 
HAZCHEM SAFETY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

29.


Controlling party

The ultimate parent undertaking of the Company is Betaquip Holdings Limited, a Company which owns 100% of the issued share capital of the Company. Betaquip Holdings Limited is a company that is incorporated and domiciled in the United Kingdom and its registered office is located at Great Slade, Buckingham Industrial Estate, Buckingham, Buckinghamshire, United Kingdom, MK18 1PA.

The Company is included within the consolidated financial statements of the parent company, which can be located at its registered office or Companies House. 

 
Page 30