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Registered number: 04842525
Zero Emission Vehicles Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Zero Emission Vehicles Limited
Contents
Contents

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

Page 1
Zero Emission Vehicles Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04842525

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,646 |  | 51,578
|  |  | 9,646 |  | 51,578
CURRENT ASSETS
Stocks | 5 | 1,500 |  | 1,350 |
Debtors | 6 | 15,426 |  | 19,409 |
Cash at bank and in hand |  | 150,159 |  | 229,019 |
|  | 167,085 |  | 249,778 |
Creditors: Amounts Falling Due Within One Year | 7 | (67,180 ) |  | (55,178 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 99,905 |  | 194,600
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 109,551 |  | 246,178
NET ASSETS |  |  | 109,551 |  | 246,178
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 109,451 |  | 246,078
SHAREHOLDERS' FUNDS |  |  | 109,551 |  | 246,178

Page 1
Page 2
Zero Emission Vehicles Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

S M Bamberg Director
18/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Zero Emission Vehicles Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Zero Emission Vehicles Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04842525 . The registered office is Newmans Cottage, Froxfield Green, Petersfield, Hampshire, GU32 1DQ.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised at the point of sale or, where later, upon delivery to the customer.
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:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | Straight line over 5 years
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | Straight line over 3 years

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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Zero Emission Vehicles Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.9. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.10. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 34,089 | 87,733 | 2,436 | 5,501 | 129,759
Additions | - | - | 1,220 | 447 | 1,667
Disposals | - | (35,500 ) | (2,000 ) | (3,323 ) | (40,823 )
As at 31 July 2025 | 34,089 | 52,233 | 1,656 | 2,625 | 90,603
Depreciation
As at 1 August 2024 | 22,842 | 47,835 | 2,423 | 5,081 | 78,181
Provided during the period | 2,812 | 17,415 | 318 | 571 | 21,116
Disposals | - | (13,017 ) | (2,000 ) | (3,323 ) | (18,340 )
As at 31 July 2025 | 25,654 | 52,233 | 741 | 2,329 | 80,957
Net Book Value
As at 31 July 2025 | 8,435 | - | 915 | 296 | 9,646
As at 1 August 2024 | 11,247 | 39,898 | 13 | 420 | 51,578

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,500 |  | 1,350

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,426 |  | 19,409

Page 4
Page 5
Zero Emission Vehicles Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21,363 |  | 7,107
Other taxes and social security | 297 |  | 320
VAT | 3,145 |  | 2,488
Accruals and deferred income | 1,825 |  | 2,025
Directors' loan accounts | 40,550 |  | 43,238
| 67,180 |  | 55,178

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5