REGISTERED NUMBER: 11843223 (England and Wales)

Everrati Automotive Limited

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J N Lunny

R M Darch

REGISTERED OFFICE:

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

REGISTERED NUMBER:

11843223 (England and Wales)

ACCOUNTANTS:

Cottrill Mason Ltd

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

FIXED ASSETS

Tangible assets

4

102,238

41,522

CURRENT ASSETS

Stocks

337,440

-

Debtors

5

621,982

792,936

Cash at bank

587,018

62,899

1,546,440

855,835

CREDITORS

Amounts falling due within one year

6

(8,453,948

)

(5,249,218

)

NET CURRENT LIABILITIES

(6,907,508

)

(4,393,383

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,805,270

)

(4,351,861

)

CREDITORS

Amounts falling due after more than one year

7

(411,067

)

(387,103

)

NET LIABILITIES

(7,216,337

)

(4,738,964

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(7,217,337

)

(4,739,964

)

(7,216,337

)

(4,738,964

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

R M Darch - Director

1.	STATUTORY INFORMATION

Everrati Automotive Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 etc

-

25% on cost, 20% on cost and Straight line over 10 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 16 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

71,450

Additions

81,854

At 31 August 2025

153,304

DEPRECIATION

At 1 September 2024

29,928

Charge for year

21,138

At 31 August 2025

51,066

NET BOOK VALUE

At 31 August 2025

102,238

At 31 August 2024

41,522

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,780

211,958

Amounts owed by group undertakings

130,738

115,651

Other debtors

482,464

465,327

621,982

792,936

Other debtors includes taxation recoverable amounting to £268,797 in respect of Research and Development tax credits.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

42,864

48,072

Hire purchase contracts

107,761

83,172

Trade creditors

222,334

84,205

Amounts owed to group undertakings

7,526,439

4,189,439

Taxation and social security

91,483

178,445

Other creditors

463,067

665,885

8,453,948

5,249,218

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

404,400

369,545

Other creditors

6,667

17,558

411,067

387,103

8.	SECURED DEBTS

A fixed and floating charge over all assets was created on 13 March 2024 under Charge Code 1187 9780 0001.