2024-10-04 2025-10-31 false Capium Accounts Production 1.1 SC824875 2024-10-04 2025-10-31 SC824875 bus:FullAccounts 2024-10-04 2025-10-31 SC824875 bus:FRS102 2024-10-04 2025-10-31 SC824875 bus:AuditExemptWithAccountantsReport 2024-10-04 2025-10-31 SC824875 bus:SmallCompaniesRegimeForAccounts 2024-10-04 2025-10-31 SC824875 bus:PrivateLimitedCompanyLtd 2024-10-04 2025-10-31 SC824875 2024-10-04 2025-10-31 SC824875 2025-10-31 SC824875 bus:RegisteredOffice 2024-10-04 2025-10-31 SC824875 core:WithinOneYear 2025-10-31 SC824875 core:AfterOneYear 2025-10-31 SC824875 1 2024-10-04 2025-10-31 SC824875 bus:Director1 2024-10-04 2025-10-31 SC824875 bus:Director1 2025-10-31 SC824875 2023-10-04 SC824875 bus:LeadAgentIfApplicable 2024-10-04 2025-10-31 SC824875 2024-10-03 SC824875 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 SC824875 core:CostValuation core:Non-currentFinancialInstruments 2024-10-03 SC824875 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 SC824875 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 SC824875 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 SC824875 core:Non-currentFinancialInstruments 2025-10-31 SC824875 core:Non-currentFinancialInstruments 2024-10-03 SC824875 core:ShareCapital 2025-10-31 SC824875 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC824875 dpl:Item1 2024-10-04 SC824875 dpl:Item1 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC824875
Scotland
EVOTEC RACING DEVELOPMENT LTD
Unaudited Financial Statements
Period of accounts Start date: 04 October 2024 End date: 31 October 2025

EVOTEC RACING DEVELOPMENT LTD Contents Page For the Period 04 October 2024 to 31 October 2025
Director's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

EVOTEC RACING DEVELOPMENT LTD Director's Report For the Period 04 October 2024 to 31 October 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025. Principal activities Principal activity of the company during the financial period was of mechanical services. Director The director who served the company throughout the period was as follows:
Colin Jamie MCNAIR
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Colin Jamie MCNAIR Director
Date approved: 01 August 2026 1

EVOTEC RACING DEVELOPMENT LTD Statement of Financial Position As at 31 October 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Cash at bank and in hand |  | 69
Creditors: amount falling due within one year | 3 | (4,466)
Net current assets |  | (4,397)
Total assets less current liabilities |  | (4,397)
Net assets |  | (4,397)
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | (4,497)
Shareholders' funds |  | (4,397)
For the period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 01 August 2026 and were signed by:
------------------------------- Colin Jamie MCNAIR Director
2

EVOTEC RACING DEVELOPMENT LTD Notes to the Financial Statements For the Period 04 October 2024 to 31 October 2025
General Information EVOTEC RACING DEVELOPMENT LTD is a private company, limited by shares, registered in Scotland, registration number SC824875, registration address 4 Laurieston Crescent, Chapelhall, ML6 8HG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the period was 1.
3. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Trade Creditors | 280
PAYE & Social Security | 237
Accrued Expenses | 800
Directors' Current Accounts | 3,149
| 4,466
3