REGISTERED NUMBER: 12987627 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Rawson EVPower Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

A V Rawson

G M Ryan

I R Williams

Registered office:

Unit 4 Ash Road South

Wrexham Industrial Estate

Wrexham

LL13 9UG

Registered number:

12987627 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

15,148

10,179

Current assets

Stocks

37,680

69,403

Debtors

5

622,179

1,064,182

Cash at bank and in hand

42,364

24,439

702,223

1,158,024

Creditors

Amounts falling due within one year

6

498,718

1,076,289

Net current assets

203,505

81,735

Total assets less current liabilities

218,653

91,914

Creditors

Amounts falling due after more than one year

7

(156,519

)

(48,479

)

Provisions for liabilities

(2,605

)

(2,107

)

Net assets

59,529

41,328

Capital and reserves

Called up share capital

9

100

100

Retained earnings

59,429

41,228

Shareholders' funds

59,529

41,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

A V Rawson - Director

1.	Statutory information

Rawson EVPower 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable in respect of legally binding contracts, 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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% on cost

Stocks

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

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

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

3.	Employees and directors

The average number of employees during the year was 10 (2024 - 10 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

2,510

725

4,000

12,263

19,498

Additions

-

-

8,122

1,685

9,807

At 31 December 2025

2,510

725

12,122

13,948

29,305

Depreciation

At 1 January 2025

326

335

2,539

6,119

9,319

Charge for year

502

145

704

3,487

4,838

At 31 December 2025

828

480

3,243

9,606

14,157

Net book value

At 31 December 2025

1,682

245

8,879

4,342

15,148

At 31 December 2024

2,184

390

1,461

6,144

10,179

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

565,542

1,042,701

Other debtors

56,637

21,481

622,179

1,064,182

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Bank loans and overdrafts

45,036

19,929

Trade creditors

418,055

932,029

Taxation and social security

27,949

20,018

Other creditors

7,678

104,313

498,718

1,076,289

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Bank loans

156,519

48,479

8.	Secured debts

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Bank loans

201,555

68,408

Bank loans are secured by a fixed and floating charge over the company's assets.

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

85

A

£1

85

85

15

B

£1

15

15

100

100