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Registered number: 07455738 WHOCANFIXMYCAR.COM LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
WHOCANFIXMYCAR.COM LTD COMPANY INFORMATION
Directors | Amanda Webb
| Mark Kuntzsch
Registered number | 07455738
Registered office | 1st Floor Suite 3 100 Longwater Avenue
| Green Park
| Reading
| Berkshire
| RG2 6GP
Independent auditors | James Cowper Kreston Audit
| The White Building
| 4 Cumberland Place
| Southampton
| SO15 2NP
WHOCANFIXMYCAR.COM LTD CONTENTS
| Page(s)
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3 - 14
WHOCANFIXMYCAR.COM LTD REGISTERED NUMBER: 07455738 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 6 |  | 1,342,110 |  | 1,271,401
Tangible assets | 7 |  | 226,903 |  | 31,988
|  |  | 1,569,013 |  | 1,303,389
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 1,503,284 |  | 638,455 |
Cash at bank and in hand | 9 | 1,042,673 |  | 745,589 |
|  | 2,545,957 |  | 1,384,044 |
Creditors: amounts falling due within one year | 10 | (10,177,857) |  | (6,090,401) |
Net current liabilities |  |  | (7,631,900) |  | (4,706,357)
Total assets less current liabilities |  |  | (6,062,887) |  | (3,402,968)
Creditors: amounts falling due after more than one year | 11 |  | (116,240) |  | -
Net liabilities |  |  | (6,179,127) |  | (3,402,968)
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 7,158 |  | 7,158
Share premium account |  |  | 5,915,197 |  | 5,915,197
Capital redemption reserve |  |  | 487,643 |  | -
Profit and loss account |  |  | (12,589,125) |  | (9,325,323)
|  |  | (6,179,127) |  | (3,402,968)
The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with 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 by:
Amanda Webb
Director
Date: 5 December 2025
The notes on pages 3 to 14 form part of these financial statements. Page 1

|  | WHOCANFIXMYCAR.COM LTD |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
|  | Called up share capital | Share premium account | Capital Contribution reserve | Share based payment reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £ | £ | £
| At 1 April 2023 | 6,693 | 4,778,570 | - | 194,790 | (4,657,446) | 322,607
| Comprehensive income for the year |  |  |  |  |  |
| Loss for the year | - | - | - | - | (4,880,846) | (4,880,846)
| Shares issued during the year | 465 | 1,136,627 | - | - | - | 1,137,092
| Share based payment charge | - | - | - | 18,179 | - | 18,179
| Exercise of share options | - | - | - | (212,969) | 212,969 | -
| At 1 April 2024 | 7,158 | 5,915,197 | - | - | (9,325,323) | (3,402,968)
| Comprehensive income for the year |  |  |  |  |  |
| Loss for the year | - | - | - | - | (3,867,816) | (3,867,816)
| Movement in retained earnings due to waiver of accrued dividends | - | - | - | - | 604,014 | 604,014
| Waiver of liability by parent | - | - | 487,643 | - | - | 487,643
| At 31 March 2025 | 7,158 | 5,915,197 | 487,643 | - | (12,589,125) | (6,179,127)
| The notes on pages 3 to 14 form part of these financial statements.
Page 2

WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Whocanfixmycar.com Ltd (‘the Company’) is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 1st Floor Suite 3 100 Longwater Avenue , Green Park ,Reading , Berkshire , RG2 6GP. The financial statements cover a 12 month period. The prior year financial statements also covered a 12 month period. 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 101 'Reduced Disclosure Framework' and the Companies Act 2006. Information on the impact of first-time adoption of FRS 101 is given in note 17. The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). First time application of FRS 101 In the current year the Company has adopted FRS 101. In previous years the financial statements were prepared in accordance with applicable UK accounting standards (FRS 102). This change in the basis of preparation has materially altered the recognition and measurement requirements previously applied in accordance with UK GAAP. An explanation of the impact of the adoption of FRS 101 for the first time is included in the note 17. There have been no other material amendments to the disclosure requirements previously applied in accordance with UK GAAP.
| 2.2 | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member This information is included in the consolidated financial statements of Niterra EMEA GmbH as at 31 March 2025 and these financial statements may be obtained from https://www.niterragroup .com/english/ir /library/financial_statements .html. Page 3
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Going concern
In determining the appropriate basis of preparation of the financial statements, the directors are required to consider whether the Company can continue in operational existence for the foreseeable future, being a period of at least twelve months from the date of signing of these financial statements. The Company incurred a loss for the period of £4,745,940 and has accumulated losses of £13,467,249 at the Balance Sheet date. For a business at this stage in its development this is within the directors' expectation and at the year end the Company had net liabilities of £7,057,251 and cash of £1,042,673. The Company continues to be supported by the parent company, Niterra EMEA GmbH, and therefore the directors are satisfied that the preparation of the financial statements under the going concern assumption is appropriate.
| 2.4 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: The Company has contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Company adjusts the transaction prices of these contracts for the time value of money. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. Rendering of services Revenue from providing services is recognised in the accounting period in which the services are rendered. For fixed-price contracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided because the customer receives and uses the benefits simultaneously. Awards-based sponsorship and ticket sales income is recognised on the date of the awards event.
| 2.6 | Leases
The Company as a lessee The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise: ∙fixed lease payments (including in-substance fixed payments), less any lease incentives; The lease liability is included in 'Creditors' on the Balance Sheet. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the Page 5
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Leases (continued)
underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Company has used this practical expedient.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Share-based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each Balance Sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period. Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received. Page 6
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.12 | Intangible assets
Intangible assets are the costs of internal development work, primarily cost of staff developing the product and external development work provided by a third party. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: ∙It is technically feasible to complete the intangible asset so that it will be available for use or sale; ∙There is the intention to complete and use or sell it; ∙There is the ability to use or sell the intangible asset; ∙The use or sale of the intangible asset will generate probable future economic benefits; ∙There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and ∙The expenditure attributable to the intangible asset during its development can be measured reliably. Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on the following bases:
|  |  |  | Development expenditure | - | 20% | Straight line
| 2.13 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 7
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.13 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | Straight line
|  |  |  | Computer equipment | - | 33% | Straight line
|  |  |  | Other fixed assets | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | Creditors
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Share based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option, volatility and making assumptions about them. Page 8
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Employees
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 83 | 79
5. | Share-based payments
| The Company operated an EMI scheme under which share options, settled by the issue of ordinary shares in the Company, were granted to certain management. The options could only be exercised if the management remain in employment with the Company and the Company engages in an equity event (including a change in control, a listing or a reconstruction) or a sale of trade and assets (non-market based vesting conditions). The options expire 10 years after the date of issue. Outstanding options at the Balance Sheet date are as follows:
|  | Weighted average exercise price (pence) 2025 | Number 2025 | Weighted average exercise price (pence) 2024 | Number 2024
| Outstanding at the beginning of the period | - | - | 3,564 | 46,547
| Granted during the period | - | - | - | -
| Forfeited during the period | - | - | - | -
| Exercised during the year | - | - | (3,564) | (46,547)
| Expired during the year | - | - |  | -
| Outstanding at the end of the year | - | - | - | -
| On the 10th May 2023, the share options were all exercised as a part of the sale to Niterra EMEA GmbH.
Page 9
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 April 2024 | 4,138,918
| Additions - internal | 593,526
| At 31 March 2025 | 4,732,444
| Amortisation |
| At 1 April 2024 | 2,867,517
| Charge for the year | 522,817
| At 31 March 2025 | 3,390,334
| Net book value |
| At 31 March 2025 | 1,342,110
| At 31 March 2024 | 1,271,401
Page 10
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Right of use assets | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 61,966 | 131,878 | - | 193,844
| Additions | - | 3,187 | 287,367 | 290,554
| At 31 March 2025 | 61,966 | 135,065 | 287,367 | 484,398
| Depreciation |  |  |  |
| At 1 April 2024 | 61,966 | 99,890 | - | 161,856
| Charge for the year | - | 12,982 | 82,657 | 95,639
| At 31 March 2025 | 61,966 | 112,872 | 82,657 | 257,495
| Net book value |  |  |  |
| At 31 March 2025 | - | 22,193 | 204,710 | 226,903
| At 31 March 2024 | - | 31,988 | - | 31,988
| The net book value of owned and leased assets included as "Tangible fixed assets" in the Balance Sheet is as follows:
|  | 2025 | 2024
|  | £ | £
| Tangible fixed assets owned | 22,193 | 31,988
| Right-of-use tangible fixed assets | 204,710 | -
|  | 226,903 | 31,988
| Information about right-of-use assets is summarised below:
| Net book value
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Office and computer equipment | 204,710 | -
|  | 204,710 | -
Page 11
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 209,402 | 450,373
| Amounts owed by group undertakings | 877,535 | -
| Other debtors | 25,711 | -
| Prepayments and accrued income | 390,636 | 188,082
|  | 1,503,284 | 638,455
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,042,673 | 745,589
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 161,507 | 211,380
| Amounts owed to group undertakings | 9,005,617 | 3,923,661
| Other taxation and social security | 195,885 | 227,580
| Lease liabilities | 91,215 | -
| Other creditors | 62,678 | 628,416
| Accruals and deferred income | 660,955 | 1,099,364
|  | 10,177,857 | 6,090,401
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Lease liabilities | 116,240 | -
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | Nil (2024 - 98,328) Preferred A shares of £0.01 each | - | 983
|  | Nil (2024 - 14,657) Preferred B shares of £0.01 each | - | 147
|  | Nil (2024 - 199,791) Preferred C shares of £0.01 each | - | 1,998
Page 12
WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12.Share capital (continued)
|  | Nil (2024 - 68,882) Preferred D shares of £0.01 each | - | 689
|  | Nil (2024 - 81,852) Ordinary A shares of £0.01 each | - | 819
|  | Nil (2024 - 4,867) Ordinary B shares of £0.01 each | - | 49
|  | Nil (2024 - 185,438) Ordinary D shares of £0.01 each | - | 1,854
|  | Nil (2024 - 15,447) Ordinery E shares of £0.01 each | - | 154
|  | 715,813 (2024 -46,547) Ordinary shares of £0.01 each | 7,158 | 465
|  |  | 7,158 | 7,158
13. | Pension commitments
The Company operates a defined contribution pension scheme. The pension charge for the period represents contributions payable by the Company to the fund and amounted to £215,386 (2024: £110,014). Contributions amounting to £29,028 (2024: £57,044) were payable to the fund at the period end and are included within creditors.
14. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
15. | Related party transactions
| The Company is exempt under paragraph 17 and 18A of IAS 24 Related Party Disclosures of FRS 101 from disclosing related party transactions with wholly owned entities that are part of the group headed by Niterrea EMEA GmbH. Amounts owed to the group at year end are detailed in note 10.
16. | Controlling party
The immediate parent undertaking is Niterra EMEA GmbH, a company incorporated in Germany with registered office Harkortstr. 41, 40880 Ratingen, Germany. The ultimate parent undertaking and controlling party is Niterra Co., Ltd, a company incorporated in Japan with registered office Urbannet Nagoya Nexta Bldg., 1-1-1, Higashisakura, Higashi-Ku, Nagora, 461-0005, Japan.
17. | First time adoption of FRS 101 The policies applied under the entity's previous accounting framework are not materially different to FRS 101 and have not impacted on equity or profit or loss.
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WHOCANFIXMYCAR.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 5 December 2025 by Michael Bath BSc FCA DChA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.
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