Evershed Robotics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI029014

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	5	164,550		94,550
Debtors	6	108,551		24,929
Cash at bank and in hand		-		56,047

		273,101		175,526
Creditors: Amounts Falling Due Within One Year	7	(231,260 )		(190,269 )

NET CURRENT ASSETS (LIABILITIES)			41,841		(14,743 )

TOTAL ASSETS LESS CURRENT LIABILITIES			41,841		(14,743 )

Creditors: Amounts Falling Due After More Than One Year	8		(3,697 )		(13,878 )

NET ASSETS/(LIABILITIES)			38,144		(28,621 )

CAPITAL AND RESERVES
Called up share capital	9		14,285		14,285
Profit and Loss Account			23,859		(42,906 )

SHAREHOLDERS' FUNDS			38,144		(28,621)

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Evershed Robotics Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Nuttall

Director

23/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Evershed Robotics Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI029014 . The registered office is Units 1 &2, 40 Montgomery Road, Belfast, BT6 9HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Plant & Machinery	10% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	10% on cost
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Evershed Robotics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	4,731	28,470	24,080	15,468

As at 31 March 2025	4,731	28,470	24,080	15,468

Depreciation
As at 1 April 2024	4,731	28,470	24,080	15,468

As at 31 March 2025	4,731	28,470	24,080	15,468

Net Book Value
As at 31 March 2025	-	-	-	-

As at 1 April 2024	-	-	-	-


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	32,057	104,806

As at 31 March 2025	32,057	104,806

Depreciation
As at 1 April 2024	32,057	104,806

As at 31 March 2025	32,057	104,806

Net Book Value
As at 31 March 2025	-	-

As at 1 April 2024	-	-

5. Stocks

	2025	2024
	£	£
Finished goods	82,000	32,000
Work in progress	82,550	62,550

	164,550	94,550

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Evershed Robotics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	103,031	19,409
Prepayments and accrued income	1,500	1,500
Other debtors	4,020	4,020

	108,551	24,929

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	81,076	62,319
Bank loans and overdrafts	26,739	9,398
Other taxes and social security	69,591	78,541
Other creditors	17,279	3,236
Accruals and deferred income	2,100	2,050
Directors' loan accounts	34,475	34,725

	231,260	190,269

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,697	13,878

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	14,285	14,285

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