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REGISTERED NUMBER: 13745916 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

WATT EV HOLDINGS LIMITED

WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WATT EV HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr R R Mustard
Mr N Yates





REGISTERED OFFICE: Unit 5 Abbey View Business Park
Abbey View Road
Pinvin
Pershore
Worcestershire
WR10 2FW





REGISTERED NUMBER: 13745916 (England and Wales)

WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 5,456 5,456

CURRENT ASSETS
Debtors 5 2,774,059 1,698,257
Cash at bank 46,637 513,280
2,820,696 2,211,537
CREDITORS
Amounts falling due within one year 6 77,188 445,278
NET CURRENT ASSETS 2,743,508 1,766,259
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,748,964

1,771,715

CREDITORS
Amounts falling due after more than one year 7 547,225 -
NET ASSETS 2,201,739 1,771,715

CAPITAL AND RESERVES
Called up share capital 7,421 7,186
Share premium 2,282,098 1,787,986
Retained earnings (87,780 ) (23,457 )
2,201,739 1,771,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2024 and were signed on its behalf by:




Mr N Yates - Director



Mr R R Mustard - Director


WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Watt EV Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 5,456
NET BOOK VALUE
At 30 September 2024 5,456
At 30 September 2023 5,456

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 237
Amounts owed by group undertakings 2,769,575 1,690,410
Other debtors 4,484 7,610
2,774,059 1,698,257

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,741 375,000
Trade creditors 14,996 332
Other creditors 49,451 69,946
77,188 445,278

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 547,225 -

WATT EV HOLDINGS LIMITED (REGISTERED NUMBER: 13745916)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr R R Mustard
Balance outstanding at start of year - 420
Amounts repaid - (420 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr N Yates
Balance outstanding at start of year - 420
Amounts repaid - (420 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The amounts are interest free and repayable on request of the company.