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Registered number: 12596998









EGE TECH LTD








DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
EGE TECH LTD
 

CONTENTS



Page
Company Information
1
Directors' Report
2 - 4
Independent Auditors' Report
5 - 7
Statement of Comprehensive Income
8
Balance Sheet
9
Statement of Changes in Equity
10 - 11
Notes to the Financial Statements
12 - 16


 
EGE TECH LTD
 
 
COMPANY INFORMATION


Directors
Natalie Mulvihill (appointed 24 June 2022)
Corpag Services Directors (UK) Limited (appointed 2 August 2022)




Registered number
12596998



Registered office
1 Charterhouse Mews

London

London

EC1M 6BB




Independent Auditors
Anstey Bond LLP

1 Charterhouse Mews

London

EC1M 6BB




Bankers
T.C Ziraat Bankasi A.S-London
45 -47 Cornhill

EC3V 3PD




Page 1

 
EGE TECH LTD
 
 
 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the period ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing 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 judgements 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.

Principal activity

The principal activity of the company in the period under review was the of holding an investment in Autotech
Fund II LP. 

Directors

The directors who served during the period were:

Natalie Mulvihill (appointed 24 June 2022)
Corpag Services Directors (UK) Limited (appointed 2 August 2022)

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 directors is aware, there is no relevant audit information of which the Company's auditors are unaware, and

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

Page 2

 
EGE TECH LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Auditors

The auditorsAnstey Bond LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

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 directors is aware, there is no relevant audit information of which the Company's auditors are
unaware, and

the directors has taken all the steps that ought to have been taken as a directors 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

 
EGE TECH LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024


Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 23 July 2025 and signed on its behalf.
 





Natalie Mulvihill
Director 

Page 4

 
EGE TECH LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EGE TECH LTD
 

Opinion


We have audited the financial statements of EGE TECH LTD (the 'Company') for the period ended 31 December 2024, 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 2024 and of its loss for the period 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

 
EGE TECH LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EGE TECH 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 Report.  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. 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 Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report has 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 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 2, 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

 
EGE TECH LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EGE TECH 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 a Report of the Auditors 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: .


We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws an regulations, including fraud. We designed audit procedures to respond to the risk recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example forgery or intentional misrepresentations, or through collusion.  
                                                          
We focussed on laws and regulations which could give rise to material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above, and the further removed non - compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relation to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud


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 Report of the Auditors.                                                                                                                     


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.





Colin Ellis FCCA CF (Senior Statutory Auditor)
  
for and on behalf of
Anstey Bond LLP
 
Statutory Auditors &
Chartered Accountants
1-2 Charterhouse Mews
London
EC1M 6BB

23 July 2025
Page 7

 
EGE TECH LTD
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 DECEMBER 2024

2024
2023
Note
$
$

  

Administrative expenses
  
(37,601)
(28,174)

Operating loss
  
(37,601)
(28,174)

Realised loss on investment
  
(129,529)
(88,754)

Unrealised gain on investment
  
(176)
(24,219)

Other finance income
  
(350)
(2,529)

Loss before tax
  
(167,656)
(143,676)

Loss for the financial period
  
(167,656)
(143,676)

Other comprehensive income for the period
  

Total comprehensive income for the period
  
(167,656)
(143,676)

The notes on pages 12 to 16 form part of these financial statements.

Page 8

 
EGE TECH LTD
REGISTERED NUMBER: 12596998

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
$
$

Fixed assets
  

Trade investments
 5 
1,456,235
1,486,940

  
1,456,235
1,486,940

Current assets
  

Debtors: amounts falling due within one year
 6 
18,365
17,329

Cash at bank and in hand
 7 
1,135
492

  
19,500
17,821

Creditors: amounts falling due within one year
 8 
(31,021)
(8,391)

Net current (liabilities)/assets
  
 
 
(11,521)
 
 
9,430

Total assets less current liabilities
  
1,444,714
1,496,370

  

Net assets
  
1,444,714
1,496,370


Capital and reserves
  

Called up share capital 
 9 
1,712,110
1,596,110

Profit and loss account
  
(267,396)
(99,740)

  
1,444,714
1,496,370


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 July 2025.




Natalie Mulvihill
Director  

The notes on pages 12 to 16 form part of these financial statements.

Page 9
 

 
EGE TECH LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024



Called up share capital
Profit and loss account
Total equity


$
$
$



At 1 January 2023
1,484,610
43,936
1,528,546



Comprehensive income for the year


Loss for the year

-
(143,676)
(143,676)



Other comprehensive income for the year
-
-
-



Total comprehensive income for the year
-
(143,676)
(143,676)



Contributions by and distributions to owners


Shares issued during the year
111,500
-
111,500



Total transactions with owners
111,500
-
111,500





At 1 January 2024
1,596,110
(99,740)
1,496,370



Comprehensive income for the period


Loss for the period

-
(167,656)
(167,656)



Other comprehensive income for the period
-
-
-



Total comprehensive income for the period
-
(167,656)
(167,656)



Contributions by and distributions to owners
Page 10

 

 
EGE TECH LTD


 


STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024



Shares issued during the period
116,000
-
116,000



Total transactions with owners
116,000
-
116,000



At 31 December 2024
1,712,110
(267,396)
1,444,714



The notes on pages 12 to 16 form part of these financial statements.

Page 11
 
EGE TECH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

EGE Tech Ltd 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

 
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 financial statements are prepared in US dollar, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest $.

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

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company is reliant for its working capital on funds provided to it by the company's ultimate parent undertaking, Ege Endustri Ve Ticaret AS, who has confirmed that it will continue to make such funds available to the Company for a period of 12 months from the date of approval of these financial statements and, in particular, will not seek repayment of the amounts currently made available. This should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due.

 
2.3

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.4

Investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Page 12

 
EGE TECH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Auditors' remuneration

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


2024
2023
$
$

Fees payable to the Company's auditors for the audit of the Company's financial statements
8,268
8,392

4.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - $NIL).

Page 13

 
EGE TECH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Fixed asset investments





Trade investments

$





At 1 January 2024
1,486,940


Additions
99,000


Revaluations
(129,529)


Amounts written off
(176)






Net book value



At 31 December 2024
1,456,235



At 31 December 2023
1,486,940

The Company made a commitment of $1.8M to Autotech Fund II LP. Capital calls are made when funds are required, however, based on prior history, the fund calls at least once a quarter, and call 15-20% of committed capital per year. There are no performance related conditions and the Company is supported by its parent company by way of share capital contributions in order to fund the commitment.
 


6.


Debtors

2024
2023
$
$


Prepayments and accrued income
18,365
17,329

18,365
17,329



7.


Cash and cash equivalents

2024
2023
$
$

Cash at bank and in hand
1,135
492

1,135
492


Page 14

 
EGE TECH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
$
$

Amounts owed to group undertakings
22,000
-

Accruals and deferred income
9,021
8,391

31,021
8,391



9.


Share capital

2024
2023
$
$
Allotted, called up and fully paid



1,318,578 (2023 - 1,227,986) Ordinary shares of £1.00 each
1,712,110
1,596,110


The capital of the Company consists of one or more shares. The par value of each share 1 GBP.
Issued and paid up capital is 1,318,578 shares of a par value of 1,318,578 GBP. 


10.


Related party transactions

During the period, the company purchased services amounting to $28,861 from companies under common control of Natalie Mulvihill.
.

Page 15

 
EGE TECH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

11.


Post balance sheet events

No events have occurred since balance sheet, which would change the financial position of the Company and which would require adjustments of or disclosure in the annual accounts now presented. 


12.


Controlling party

In the opinion of the Directors of the Company, the controlling party of the Company is Ege Endustri ve 
Ticaret AS. 

 
Page 16