REGISTERED NUMBER: 03141074 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

EOC Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

5

19,396

45,648

Tangible assets

6

540,949

394,621

560,345

440,269

Current assets

Stocks

285,378

215,869

Debtors

7

2,086,187

1,912,003

Cash at bank and in hand

324,608

69,273

2,696,173

2,197,145

Creditors

Amounts falling due within one year

8

(1,448,250

)

(1,324,995

)

Net current assets

1,247,923

872,150

Total assets less current liabilities

1,808,268

1,312,419

Creditors

Amounts falling due after more than one year

9

(549,485

)

(147,618

)

Provisions for liabilities

(93,426

)

(46,746

)

Net assets

1,165,357

1,118,055

Capital and reserves

Called up share capital

1,750

1,750

Retained earnings

1,163,607

1,116,305

1,165,357

1,118,055

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 September 2026 and were signed on its behalf by:

Mr R B Hill - Director

1.	Statutory information

EOC Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03141074

Registered office:

Sovereign Way

Trafalgar Industrial Estate

Downham Market

Norfolk

PE38 9SW

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal accounting policies adopted are set out below. All accounting policies have been applied consistently, other than where new policies have been adopted.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements in conformity with FRS 102 requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The preparation of the financial statements in conformity with FRS 102 requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancements, future investments, economic utilisation and the physical condition of the assets. See notes to the accounts for the carrying amount of tangible assets and the useful economic lives for each class of assets.

(ii) Taxation

The company establishes provisions based on reasonable estimates, for possible consequences of audits by the tax authorities. The amount of such provisions is based on various factors, such as experience with the previous tax audits and differing interpretations of tax regulations by the taxable entity and the responsible tax authority.

Turnover

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

Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

Intangible assets

Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life of 3 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

No depreciation

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost and 10% on cost

Motor vehicles

-

25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.Work in progress is valued on the basis of directly attributable costs. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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 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.

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.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

4.	Employees and directors

The average number of employees during the year was 46 (2024 - 42 ) .

5.	Intangible fixed assets

Computer

Goodwill

software

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

6,500

78,755

85,255

Amortisation

At 1 January 2025

6,500

33,107

39,607

Amortisation for year

-

26,252

26,252

At 31 December 2025

6,500

59,359

65,859

Net book value

At 31 December 2025

-

19,396

19,396

At 31 December 2024

-

45,648

45,648

6.	Tangible fixed assets

Freehold

Improvements

Plant and

Motor

property

to property

machinery

vehicles

Totals

£

£

£

£

£

Cost

At 1 January 2025

177,934

85,846

209,729

430,698

904,207

Additions

-

-

21,006

267,817

288,823

Disposals

-

-

-

(74,473

)

(74,473

)

At 31 December 2025

177,934

85,846

230,735

624,042

1,118,557

Depreciation

At 1 January 2025

-

75,614

179,765

254,207

509,586

Charge for year

-

1,523

17,520

98,794

117,837

Eliminated on disposal

-

-

-

(49,815

)

(49,815

)

At 31 December 2025

-

77,137

197,285

303,186

577,608

Net book value

At 31 December 2025

177,934

8,709

33,450

320,856

540,949

At 31 December 2024

177,934

10,232

29,964

176,491

394,621

7.

Debtors

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

741,578

693,739

Other debtors

122,637

72,106

864,215

765,845

Amounts falling due after more than one year:

Other debtors

1,221,972

1,146,158

Aggregate amounts

2,086,187

1,912,003

8.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 10)

6,875

64,316

Hire purchase contracts

110,327

101,813

Trade creditors

601,339

561,285

Taxation and social security

98,417

125,317

Other creditors

631,292

472,264

1,448,250

1,324,995

9.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Bank loans (see note 10)

277,898

6,131

Hire purchase contracts

271,587

141,487

549,485

147,618

10.

Loans

On 2 February 2021, a fixed and floating charge was created securing any debts owed to Ultimate Finance Ltd over all present and future freehold and leasehold land, and all present and future intellectual property owned by EOC Service Ltd. This charge was satisfied on 24 Octbober 2025.

On 2 February 2021, a fixed and floating charge was created securing any debts owed to Ultimate Finance Ltd over the freehold property known as 'land lying to the west of Sovereign Way, Downham Market'. This charge was satisfied on 28 October 2025.

On 2 February 2021, a fixed and floating debenture charge was created securing a loan payable to Owner Venture Managers Ltd over all company assets including freehold and leasehold property, plant and machinery, book debts, investments and goodwill.

On 2 February 2021, a fixed and floating charge wad created securing monies owed to Mr D Hill, Mrs J Hill, and Mr A Hill, in relation to the Sales and Purchase Agreement (SPA) for the purchase of share capital over company undertakings, property and assets present and future.

On 17 February 2021, a fixed charge was created giving HSBC UK Bank Plc security over cash deposits held by EOC Services Ltd up to the value of £30,000.

On 23 October 2025, a fixed and floating charge was created securing any debts owed to 4SYTE Ltd over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures and fixed plant and machinery.

On 7 November 2025, a fixed and floating charge was created securing any debts owed to HSBC UK Bank Plc over all assets including all of the property or undertaking of the company.

11.	Related party disclosures

No transactions were undertaken with the directors or related parties such as are required to be disclosed under the Financial Reporting Standard 102, Section 1A.