Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 113

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 113
---
/A filed on August 14, 2024 for these certifications.

## Certain schedules and similar attachments to the exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5).
<div align='center'>58</div>

### SIGNATURE
The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this report on its behalf.

April 23, 2025

| POLESTAR AUTOMOTIVE HOLDING UK PLC |     |                         |
| By:                                |     | /s/ Michael Lohscheller |
| Name:                              |     | Michael Lohscheller     |
| Title:                             |     | Chief Executive Officer |

| By:    |     | /s/ Jean-François Mady  |
| Name:  |     | Jean-François Mady      |
| Title: |     | Chief Financial Officer |

<div align='center'>59</div>

### INDEX TO FINANCIAL STATEMENTS

#### Polestar Automotive Holding UK PLC
Consolidated Financial Statements — For the years ended December 31, 2023, 2022, and 2021

| Report of Independent Registered Public Accounting Firm - Deloitte AB (PCAOB ID No. 1126)                              
 Consolidated Statement of Loss and Comprehensive Loss(as restated)for the Years Ended December 31, 2023, 2022,and 2021 
 Consolidated Statement of Financial Position(as restated)as of December 31,2023and2022                                 |     | F-3  
 F-6  
 F-7  |
|:-----------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statement of Changes in Equity(as restated)for the Years Ended December 31,2023,2022,and2021              |     | F-9  |
| Consolidated Statement of Cash Flows(as restated)for the Years Ended December 31,2023,2022and2021                      |     | F-10 |
| Notes to Consolidated Financial Statements(as restated)                                                                |     | F-12 |

<div align='center'>F-1</div>

#### The Polestar Group
<div align='center'>Consolidated Financial Statements for the Years Ended December 31, 2023, 2022, and 2021

F-2</div>

Report of Independent Registered Public Accounting