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REGISTERED NUMBER: 15618034 (England and Wales)

| Unaudited Financial Statements |

| For The Period 5 April 2024 to 30 April 2025 |

| for |

| Downshift Autos Ltd |

| Downshift Autos Ltd (Registered number: 15618034) |

Contents of the Financial Statements

For The Period 5 April 2024 to 30 April 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Downshift Autos Ltd |

Company Information

For The Period 5 April 2024 to 30 April 2025

| DIRECTOR: | C M Brace

| REGISTERED OFFICE: | 5 Oak Terrace

| Gloucester Road

| Andoversford

| Cheltenham

| GL54 4HR

| REGISTERED NUMBER: | 15618034 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| Downshift Autos Ltd (Registered number: 15618034) |

Abridged Balance Sheet

30 April 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 10,886 |  |

| CURRENT ASSETS

| Debtors | 3,037 |  |  |

| Cash at bank and in hand | 5,421 |  |  |

8,458 |  |

| CREDITORS

| Amounts falling due within one year | 10,062 |  |

| NET CURRENT LIABILITIES | (1,604 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 9,282 |  |

| PROVISIONS FOR LIABILITIES | 2,722 |  |

| NET ASSETS | 6,560 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | 6,559 |  |

6,560 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Downshift Autos Ltd (Registered number: 15618034) |

Abridged Balance Sheet - continued

30 April 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2025 and were signed by:

C M Brace - Director

| Downshift Autos Ltd (Registered number: 15618034) |

Notes to the Financial Statements

For The Period 5 April 2024 to 30 April 2025

1. | STATUTORY INFORMATION

| Downshift Autos 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

| 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.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets and liabilities

| Basic financial assets, which include trade and other debtors and cash and bank balances, are measured at transaction price including transaction costs.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Basic financial liabilities, including trade and other creditors are recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year.

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| Downshift Autos Ltd (Registered number: 15618034) |

Notes to the Financial Statements - continued

For The Period 5 April 2024 to 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 period 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 11,640 |  |

| At 30 April 2025 | 11,640 |  |

| DEPRECIATION

| Charge for period | 754 |  |

| At 30 April 2025 | 754 |  |

| NET BOOK VALUE

| At 30 April 2025 | 10,886 |  |