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

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

EVinvest Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kingston Smith LLP, Charlotte Building, 6th Floor, 17 Gresse Street, London, W1T 1Q.

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 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 net liabilities of £12,860 at the year end. A material portion of this balance relates to a director loan of £11,177. The director has confirmed he will continue to provide financial support to enable the company to meet its liabilities as they fall due and will not seek repayment of the outstanding loan unless the company is able to do so without affecting its ability to meet other obligations. This financial support is confirmed for a period of not less than 12 months from the date of approval of these financial statements.true

On this basis, and at the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval. Accordingly, the company continues to adopt the going concern basis of accounting in preparing these financial statements.

Interests in subsidiaries, associates and jointly controlled entities 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 also holds other fixed asset investments where it does not have control or significant influence. These investments are measured at fair value at each reporting date, with valuations determined by the director based on the best available information. Changes in fair value, whether gains or losses, are recognised immediately in profit or loss.

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has only basic financial instruments measured at amortised cost, with no financial instruments classified as other, or basic measured at fair value.

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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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

The amounts due after one year relate to preference shares. The holder of the preference shares are entitled, in priority, to receive out of the profits available for distribution in each financial year a fixed non-cumulative preferential dividend at a rate of £2%.

On a distribution of assets of the company among its members on a winding up or other return of capital or in relation to participation in the net proceeds on an exit, the holders of the Redeemable Preference Shares shall rank ahead of the holders of any other class of shares up to the maximum of amount of the nominal value of each Redeemable Preference Share.

The holders of the preference shares do not have any right to vote.

Included within Other Creditors falling due within one year is a balance of £11,177 (2024: £116,774) at the year end, representing an amount owed by the company to the director.

The company has taken the exemption available under FRS 102 Section 1A whereby it has not disclosed transactions with any wholly owned subsidiary undertaking in the group.

The ultimate controlling party is Mr Medeiros De Azevedo Junior.