EA-RS Solutions Ltd

Strategic Report for the Year Ended 30 September 2025

Principal risks and uncertainties

The principle risks to the business are;

- To mis-manage the life safety and security equipment at a client site resulting in a claim for contractual damages.
- To provide defective design services to a client resulting in inadequate fire or security protection.

The group has significant technical expertise and systems of management control and supervision borne out by its industry accreditations. these, combined with our unblemished track record over many years of trading provides comfort that the above risks are being properly mitigated.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... M L Wheeler Director

EA-RS Solutions Ltd

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Change of company name

The company changed its name from CCSS Fire & Security Limited to EA-RS Solutions Ltd effective from 6 March 2025.

Directors of the company

The directors who held office during the year were as follows:

M L Wheeler

A J Wheal

P E Miller (appointed 28 April 2025 and ceased 30 June 2026)

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... M L Wheeler Director

EA-RS Solutions Ltd

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	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 enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.

EA-RS Solutions Ltd

Independent Auditor's Report to the Members of EA-RS Solutions Ltd

Opinion

We have audited the financial statements of EA-RS Solutions Ltd (the 'company') for the year ended 30 September 2025, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, and Notes to the Financial Statements, including a summary of significant accounting policies. The 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 30 September 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 auditor 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 UK, including the FRC’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 director's 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 original financial statements were 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.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our 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.

EA-RS Solutions Ltd

Independent Auditor's Report to the Members of EA-RS Solutions Ltd

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 matter 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 Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•	the Strategic Report and 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 our 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 and the Directors' Report.

We have nothing to report in respect of the following matters where 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 Statement of Directors' Responsibilities [set out on page 6], 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.

Auditor Responsibilities for the audit of the financial statements

EA-RS Solutions Ltd

Independent Auditor's Report to the Members of EA-RS Solutions Ltd

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 auditor’s 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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. Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities even though the audit has been properly planned and performed in accordance with the ISAs (UK). The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

•	We obtained an understanding of the legal and regulatory frameworks that are applicable to the company, and the industry in which it operates. These include but are not limited to compliance with the Companies Act 2006, UK Generally Accepted Accounting Principles and the relevant tax compliance regulations for the company.
•	We obtained an understanding of how the company is complying with these frameworks through discussions with management.
•	We enquired with management whether there were any instances of non-compliance with laws and regulations or whether they had knowledge of actual or suspected fraud. These enquiries are corroborated through follow-up audit procedures including but not limited to a review of legal and professional costs and correspondence.
•	We assessed the susceptibility of the company's financial statements to material misstatement, including the risk of fraud and management override of controls. We designed our audit procedures to respond to this assessment, including the identification and testing of any related party transactions and the testing of journal transactions that arise from management estimates, that are determined to be of significant value or unusual in their nature.
•	We assessed the appropriateness of the collective competence and capabilities of the engagement team, including consideration of the engagement team's knowledge and understanding of the industry in which the company operates in, and their practical experience through training and participation with audit engagements of a similar nature.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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 2006. Our 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 auditor’s 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.

EA-RS Solutions Ltd

Independent Auditor's Report to the Members of EA-RS Solutions Ltd

......................................
Philip Parsons FCA (Senior Statutory Auditor)
For and on behalf of Clement Rabjohns Limited, Statutory Auditor
 111/113 High Street
Evesham
Worcestershire
WR11 4XP

18 September 2026

EA-RS Solutions Ltd

Profit and Loss Account for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Turnover	3	19,580,388	18,777,806
Cost of sales		(13,554,440)	(13,623,362)
Gross profit		6,025,948	5,154,444
Administrative expenses		(5,326,362)	(4,396,772)
Other operating income	4	312,687	-
Operating profit	6	1,012,273	757,672
Other interest receivable and similar income		-	1
Interest payable and similar expenses	7	(53)	(2,700)
		(53)	(2,699)
Profit before tax		1,012,220	754,973
Tax on profit	10	(7,127)	(65,244)
Profit for the financial year		1,005,093	689,729

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

EA-RS Solutions Ltd

(Registration number: 03543850)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	11	391,939	480,833
Current assets
Stocks	13	758,617	734,244
Debtors	14	8,409,474	6,678,547
Cash at bank and in hand		51,115	48,710
		9,219,206	7,461,501
Creditors: Amounts falling due within one year	16	(3,045,688)	(2,391,577)
Net current assets		6,173,518	5,069,924
Total assets less current liabilities		6,565,457	5,550,757
Provisions for liabilities	17	(22,815)	(13,208)
Net assets		6,542,642	5,537,549
Capital and reserves
Called up share capital		125	125
Retained earnings		6,542,517	5,537,424
Shareholders' funds		6,542,642	5,537,549

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... M L Wheeler Director

EA-RS Solutions Ltd

Statement of Changes in Equity for the Year Ended 30 September 2025

	Share capital £	Retained earnings £	Total £
At 1 October 2024	125	5,537,424	5,537,549
Profit for the year	-	1,005,093	1,005,093
At 30 September 2025	125	6,542,517	6,542,642