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Company Registration No. 14457265 (England and Wales)
EVERSKY LTD
Financial Statements
for the Period from 01 January 2025 to 31 December 2025

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

1. Statutory Information
EVERSKY LTD is a private company, limited by shares, registered in England and Wales, registration number 14457265.
2. Accounting Policies
Basis of preparing the Financial Statements
The financial statements are prepared in accordance with FRS 102 Section 1A and the Companies Act 2006, in pounds sterling. The historical cost basis is modified for listed shares and the equity ETF measured at fair value through profit or loss. Comparative figures follow the 2024 accounting records. Amounts are rounded to whole pounds.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
The principal activity is investment in financial products. There is no trading turnover.

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Current Tax
The company is treated as a close investment-holding company subject to Corporation Tax at 25%. Current tax expense comprises UK Corporation Tax of GBP 39,236 and foreign dividend withholding of GBP 144. For 2025, tax on bonds purchased in 2024 is recognised on redemption, while bonds purchased in 2025 use annual accrual and foreign-exchange translation. The director adopted this transition in good faith after identifying the issue while preparing these accounts. The redeemed-bond accounting/tax-basis adjustment is GBP 49,430.

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Deferred Tax
Deferred tax is recognised at 25% on investment timing differences. The liability and charge of GBP 7,660 (2024: nil) relate to share and ETF valuation differences. Recognition of loss components assumes recovery against future gains.

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 0
2024 0
4. Principal Activity
Investment in financial products.

EVERSKY LTD

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

5. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/01/2025 - - - -
Additions - 1,458,430 - 1,458,430
Disposals - - - -
Adjustments - 40,653 - 40,653
Valuation at 31/12/2025 - 1,499,083 - 1,499,083