For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Betatec Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 10-11 Shield Drive, Wardley Industrial Estate, Worsley, Manchester, M28 2QB.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The financial statements are prepared on the going concern basis.true

The directors have produced and referred to prudent future cash flow forecasts for the trading subsidiary, covering a 12 month period from the approval of these financial statements. The directors have also received confirmation from third parties to whom deferred consideration is owed by Betatec Solutions Limited, that they will not demand any repayment of these balances for a period of at least 12 months following the approval of these financial statements.

Given these representations and noting that the subsidiary company cash flow forecasts, incorporating all sources of funding, indicate sufficient funds are in place across the group to meet all liabilities as they are projected to fall due for payment over the next twelve months, leading the directors to conclude that it is correct to adopt the going concern basis at the time of signing the financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts totalling £Nil (2024: £94,400) have been secured by way of a fixed and floating charge over all current and future assets of the company, as well as a cross company guarantee as detailed in note 8.

Amounts totalling £4,026,156 (2024: £4,022,865) have been secured by way of a fixed and floating charge over all current and future assets of the company, as well as a cross company guarantee as detailed in note 8.

The shares have differing rights to dividends, but rank pari passu in all other respects, apart from in the case of an underperformance event whilst the funder debt is outstanding in which case the votes in respect of the A Ordinary shares will be enhanced such that the A Ordinary shareholders received the same 100% of the total number of votes attached to all shares of any other class in issue on any resolution at a general meeting.

A cross company guarantee is in place in favour of a member of key management personnel between the company, Sareline Holdings Limited, AT Engine Controls Limited, Sareline (EU) Limited and HSDE Limited. At the balance sheet date, group borrowings payable to the member of key management personnel totalled £4,026,157.

Advances or credits have been granted by the company to its directors as follows:

The advance was unsecured and repayable in line with the facility letter between the company and the director.