ACCOUNTS - Final Accounts preparation

Registered number: 04077820

Autokontrol Limited

Financial statements

Information for filing with the registrar

For the year ended 31 August 2025

Autokontrol Limited

Registered number: 04077820

Balance sheet

As at 31 August 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		-		562
			-		562
Current assets
Debtors: amounts falling due within one year	5	167,543		252,272
Cash at bank and in hand	6	4,934		358,082
		172,477		610,354
Creditors: amounts falling due within one year	7	(13,585)		(378,164)
Net current assets			158,892		232,190
Total assets less current liabilities			158,892		232,752
Provisions for liabilities
Deferred tax		(165)		(165)
			(165)		(165)
Net assets			158,727		232,587

Capital and reserves
Called up share capital	16,167	16,167
Share premium account	358,833	358,833
Capital redemption reserve	2,500	2,500
Profit and loss account	(218,773)	(144,913)
	158,727	232,587

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Downing

Director

Date: 26 May 2026

The notes on pages 2 to 7 form part of these financial statements.

Page 1

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

1.	General information

Autokontrol Limited is a private company limited by shares incorporated in England and Wales. The
registered office is Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Revenue

Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on delivery to the customer), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the cost incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

2.Accounting policies (continued)

2.4

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

2.Accounting policies (continued)

2.8

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

20%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.13

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.

Page 4

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

2.Accounting policies (continued)

2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 -7).

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 September 2024	122,748
	At 31 August 2025	122,748
	Depreciation
	At 1 September 2024	122,186
	Charge for the year	562
	At 31 August 2025	122,748
	Net book value
	At 31 August 2025	-
	At 31 August 2024	562

Page 5

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	247,924
Amounts owed by group undertakings	165,324	-
Other debtors	2,219	-
Prepayments and accrued income	-	4,348
	167,543	252,272

Amounts due from group undertakings are repayable on demand, unsecured and bear no interest.

6.	Cash
		2025	2024
		£	£

Cash at bank and in hand	4,934	358,082
Less: bank overdrafts	-	(29,424)
	4,934	328,658

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	-	29,424
Bank loans	6,232	52,512
Trade creditors	-	4,348
Amounts owed to group undertakings	-	246,799
Other taxation and social security	-	35,396
Accruals	7,353	9,685
	13,585	378,164

Amounts due to group undertakings are payable on demand, unsecured and bear no interest.

8.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from
those of the Company in an independently administered fund.
Contributions totalling £nil (2024: £nil) were payable to the fund at the balance sheet date.

Page 6

Autokontrol Limited

Notes to the financial statements

For the year ended 31 August 2025

9.	Controlling party

The immediate parent undertaking is Scorpion Automotive Limited. The ultimate parent undertaking is Scorpion Group Holdings Limited. The consolidated financial statements of this group are available to the public and may be obtained from the Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF4 3UZ.
The ultimate controlling party is Mr C Downing.

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 August 2025 was unqualified.

The audit report was signed on 27 May 2026 by John Glover (Senior statutory auditor) on behalf of Hurst Accountants Limited.

Page 7