EATON HOLDING LIMITED

1. EATON HOLDING LIMITED 1997-02-14 → present
2. DUNWILCO (565) LIMITED 1997-02-11 → 1997-02-14

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have undertaken an exercise to review the appropriateness of the continued use of the going concern basis. This assessment covers a period of 12 months from the date of approval of the accounts and includes a consideration of forecasted future trading performance with reasonably possible downside sensitivities, including the ongoing cost-of-living crisis in the UK, the ongoing impact of the Ukraine/Russia conflict, the political unrest in the Middle East and the rising tension over Taiwan. Furthermore, since early 2025, the U.S. administration has significantly expanded tariff measures, these actions include broad-based tariffs on imports from China, Canada, Mexico, and the EU. While the policy landscape remains fluid, the Company - being a non-trading investment holding entity - does not engage in the import or export of goods and is therefore not directly subject to tariff-related charges. The Company's business activities, a review of the business and a description of the principal risks and uncertainties, together with the Company's financial risk management processes and narrative regarding its exposure to key financial risks are outlined on page 2. These financial statements have been prepared under the going concern concept because a fellow Group undertaking has agreed to provide adequate funds for the Company to meet its liabilities as they fall due for a period of 12 months from the date of approval of the accounts. The Directors of the Company have made enquiries of the Directors of the fellow group undertaking to confirm that they have the ability to provide financial support, noting the financial position of the fellow Group undertaking. The Company also participates in the Group's centralised treasury arrangements, which operate across the Group and so shares banking arrangements with its parent and fellow subsidiaries. Under such an arrangement, short term cash flow (both deficits and excesses) are managed by Group Treasury to optimise the Group's overall cash position. The Directors have made enquiries with Group Treasury to confirm the access to and availability of funds as and when required over the going concern assessment period and concluded that such access and availability will continue and that there are no indicators that a material uncertainty exists that may cast significant doubt over the ability of the Eaton Corporation PLC Group to continue as a going concern and correspondingly its ability to continue with the current banking arrangements over the assessment period.”

Group structure

1. EATON HOLDING LIMITED · parent
   1. Eaton Limited 100% · UK · Manufacturing
   2. Eaton Electric Limited 100% · UK · Manufacturing
   3. Eaton UK Pension Plan Trustees Ltd 100% · UK · trustee
   4. Aeroquip-Vickers Ltd 100% · UK · Dormant
   5. Eaton Truck Components (Proprietary) Ltd 100% · South Africa · Manufacturing
   6. Eaton Electric (South Africa) Pty Ltd. 100% · South Africa · administration

Significant events

• “There are no events subsequent to 31 December 2024, which in the opinion of the Directors require adjustment of, or disclosure in the financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  -34.9%

  -£46,956,000 → -£63,362,000

• Employees

  —

  Not reported

• Operating profit

  0%

  -£3,000 → -£3,000

• Profit before tax

  -16.2%

  -£14,113,000 → -£16,406,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers