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REGISTERED NUMBER: 10550750 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LUFT RENEWABLE I,, LTD.

| LUFT RENEWABLE I,, LTD. (REGISTERED NUMBER: 10550750) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| LUFT RENEWABLE I,, LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| Director: | Ms M B Kluth

| Secretary: | Vistra Cosec Limited

| Registered office: | Suite 1, 7th Floor,

| 50 Broadway,

| London

| SW1H 0BL

| Registered number: | 10550750 (England and Wales)

| Accountants: | Vistra Trust Company Limited

| First Floor, Templeback

| 10 Temple back

| Bristol

| BS1 6FL

| LUFT RENEWABLE I,, LTD. (REGISTERED NUMBER: 10550750) |

BALANCE SHEET

31 DECEMBER 2024

2024 | 2023 |

| Notes | $ | $

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 86 |  |

CREDITORS

Amounts falling due within one year | 6 | (51,493 | ) | (47,109 | ) |

NET CURRENT LIABILITIES | (51,493 | ) | (47,023 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (51,393 | ) | (46,923 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (51,493 | ) | (47,023 | ) |

(51,393 | ) | (46,923 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 September 2025 and were signed by:

Ms M B Kluth - Director

| LUFT RENEWABLE I,, LTD. (REGISTERED NUMBER: 10550750) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Luft Renewable I,, Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The Company's functional and presentational currency is US Dollars ($) and the financial statements have been rounded to the nearest dollar.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Luft Renewable I,, Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The Company has elected to apply the provisions of Section 11'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues'of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements,when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual agreements entered into.

| Basic financial liabilities

| Basic financial liabilities,including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.Amounts payable are classified as current liabilities if payment is due within one year or less.If not, they are presented as non-current liabilities.Trade creditors are initially recognised at transaction price.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into US Dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US Dollars at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Going concern

| The financial statements have been prepared using the going concern basis. This is considered appropriate as the shareholder has undertaken not to withdraw amounts owed to them until such time that the company has the ability to repay these amounts and to continue to provide additional funds to the company as necessary to allow it to continue trading.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

| LUFT RENEWABLE I,, LTD. (REGISTERED NUMBER: 10550750) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| $

| Cost

| At 1 January 2024

| and 31 December 2024 | 100 |  |

| Net book value

| At 31 December 2024 | 100 |  |

| At 31 December 2023 | 100 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

| $ | $

| Other debtors | - |  | 86 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

| $ | $

| Other creditors | 51,493 |  | 47,109 |  |