REGISTERED NUMBER: 12543205 (England and Wales)

Electrified Automation Limited

Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L C Ash

J T Winchester

J S Ellison

M Roberts

E C Van Rens

REGISTERED OFFICE:

Unit 4 Beech Business Park

Bristol Road

Bridgwater

Somerset

TA6 4FF

REGISTERED NUMBER:

12543205 (England and Wales)

AUDITORS:

Kilsby & Williams LLP

Chartered Accountants & Statutory Auditor

Cedar House

Hazell Drive

Newport

Gwent

NP10 8FY

BANKERS:

National Westminster Bank plc

47 North Street

Taunton

Somerset

TA1 1NB

FIXED ASSETS

Intangible assets

5

50,330

-

Tangible assets

6

1,081,550

555,862

Investments

7

1

-

1,131,881

555,862

CURRENT ASSETS

Stocks

780,026

333,095

Debtors

482,363

235,681

Investments

1,527,890

-

Cash at bank

62,348

4,099,483

2,852,627

4,668,259

CREDITORS

Amounts falling due within one year

561,204

765,152

NET CURRENT ASSETS

2,291,423

3,903,107

TOTAL ASSETS LESS CURRENT LIABILITIES

3,423,304

4,458,969

CREDITORS

Amounts falling due after more than one year

366,666

-

NET ASSETS

3,056,638

4,458,969

CAPITAL AND RESERVES

Called up share capital

173

173

Share premium

6,751,904

6,751,904

Retained earnings

(3,695,439

)

(2,293,108

)

SHAREHOLDERS' FUNDS

11

3,056,638

4,458,969

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

J T Winchester - Director

1.	STATUTORY INFORMATION

Electrified Automation 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with applicable accounting standards and estimation techniques, and on a going concern basis.

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 £.

These financial statements are prepared on the going concern basis. The directors have expectation that the group will continue in operational existence for the foreseeable future. The company has generated a loss of £1,402,331 (2024: loss of £1,165,845) and has net current assets of £2,291,423 (2024: net current asset of £3,903,107) at the year end.

The directors have had regard to the financial forecasts, which indicates the company is expected to return to profitability in the forthcoming financial year. Post year-end trading results shows the company is meeting its revenue forecasts and the losses recorded have significantly declined. Also, the company has adequate cash reserves to meet its liabilities as they fall due. Accordingly, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements and the foreseeable future. The directors therefore continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.

Turnover includes amounts receivable on contracts and payments on account in accordance with the terms of the individual contracts on a receivable basis.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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 etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance, 10% on cost and not provided

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income

Grant income is recognised on a receipts basis upon compliance with the conditions of the grant application.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 32 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

53,259

At 31 December 2025

53,259

AMORTISATION

Amortisation for year

2,929

At 31 December 2025

2,929

NET BOOK VALUE

At 31 December 2025

50,330

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

766,353

Additions

604,148

At 31 December 2025

1,370,501

DEPRECIATION

At 1 January 2025

210,491

Charge for year

78,460

At 31 December 2025

288,951

NET BOOK VALUE

At 31 December 2025

1,081,550

At 31 December 2024

555,862

7.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

1

At 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ataf Salim (Senior Statutory Auditor)

Kilsby Williams Kilsby & Williams LLP

9.	RELATED PARTY DISCLOSURES

The company paid Full Circle Developments Ltd, a company controlled by L C Ash, rent of £70,848 during the year (2024: £56,880).

The company also paid £62,916 (2024: £58,192) to Aspire Engineering Limited, a company controlled by I Briggs, a shareholder.

These transactions were at arms length and open market value. No balances were outstanding relating to these related parties at the year-end.

10.	ULTIMATE CONTROLLING PARTY

The company has no overall controlling party.

11.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

31.12.25

31.12.24

as restated

£

£

Loss for the financial year

(1,402,331

)

(1,165,845

)

New share capital subscribed

-

5,018,049

Net (reduction)/addition to shareholders' funds

(1,402,331

)

3,852,204

Opening shareholders' funds

4,458,969

606,765

Closing shareholders' funds

3,056,638

4,458,969