For the financial year ended 30 September 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 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

Evotek Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is Stannergate House, 41 Dundee Road West, Broughty Ferry, Dundee, Scotland, DD5 1NB.

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

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 on the historical cost basis.

The company is a holding company with trading subsidiaries. The director confirms that, after making appropriate enquiries, he has a reasonable expectation that the company’s subsidiaries have adequate resources to continue in operational existence for the foreseeable future. For this reason, the company continues to adopt the going concern basis in preparing these Financial Statements.

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

A financial asset or a financial liability is recognised only when the entity 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.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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

Profit and loss account - This reserve records retained earnings and accumulated losses.

On 13 December 2024 the company undertook a capital reorganisation whereby all 396,000 ordinary shares of £1 each were redesignated as 396,000 preference shares of £1 each. The preference shares meet the definition of a financial liability under FRS 102 Section 22 due to mandatory redemption at agreed amounts . Accordingly, they have been reclassified from equity to liabilities. The transaction resulted in a reduction in equity share capital of £396,000 with a corresponding increase in financial liabilities.

During the year the director received £110,000 (2024 - £75,000) of dividends from the company.

The company has taken advantage of the exemptions available per the provisions of FRS 102 not to disclose details of transactions with fellow group companies on the basis that they are wholly owned subsidiaries.