For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Entrotec Limited is a private company limited by shares incorporated in Scotland. The registered office is Access House, 5 Ashwood Court, Oakbank, Livingston, EH53 0TL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has not traded during the year and received no income and incurred no expenditure, therefore no Profit and loss account is presented in these financial statements.

The average monthly number of persons (including directors) employed by the company during the year was:

The company operated from premises which are owned by a pension scheme of which a director is a member. During the year, £nil (2023 - £40,000) was charged by the pension scheme.

The company has taken advantage of the exemption available under section 33.11A of FRS 102 not to disclose related party transactions with other group undertakings as it is a wholly owned subsidiary of CAME GROUP S.p.A.

The immediate parent company is CAME BPT UK Limited by virtue of the 100% ownership of the allotted share capital of the company.

The ultimate parent company and controlling party is CAME GROUP S.p.A, which owns 100% of the share capital of CAME BPT UK Limited. CAME GROUP s.P.A. is a company registered in Italy and represents the smallest and largest group of which the company is a member for which group financial statements are prepared. Financial statements are available upon request from CAME GROUP S.p.A. Viale delle Industie, 89/C 31030 Dosson di casier, Treviso, Italy.