The notes on pages 2 to 4 form part of these financial statements.

For the financial year ended 31 December 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.

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

Shotover Technologies Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2D, Building 1, Eastern Business Park, St. Mellons, Cardiff, CF3 5EA.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 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 £.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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

Other creditors includes monies received from investors ready for the next EIS share subscription post the year end.

Atamate Solutions Ltd (formerly Atamate Consulting Ltd)

Outstanding at the year end is a loan the company made to Atamate Solutions Ltd of £43,700 (2024: £66,600) all of which is outstanding at the end of the year. The loan is repayable on demand and no interest is charged. The companies are related by virtue of common directors.

Atamate Ltd

The company owns 100% of the share capital of Atamate Limited.

Outstanding at the year end is a loan the company made to Atamate Limited of £4,580,681 (2024: £4,248,011) all of which is outstanding at the end of the year. The loan is repayable on demand and no interest is charged.

The company's ultimate controlling parties are H A C Miles and E Hinds by virtue of their shareholdings.