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REGISTERED NUMBER: 09452821 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

N-Ergise Limited

N-Ergise Limited (Registered number: 09452821)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

N-Ergise Limited (Registered number: 09452821)

Balance Sheet

28 February 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Intangible assets | 5 | 1,097 |  | 1,463 |  |

Tangible assets | 6 | 139,543 |  | 169,404 |  |

Investments | 7 | 100 |  | 100 |  |

140,740 |  | 170,967 |  |

Current assets

Stocks | 66,682 |  | 187,334 |  |

Debtors | 8 | 333,857 |  | 601,808 |  |

Cash at bank and in hand | 287,127 |  | 241,696 |  |

687,666 |  | 1,030,838 |  |

Creditors

Amounts falling due within one year | 9 | (159,089 | ) | (449,763 | ) |

Net current assets | 528,577 |  | 581,075 |  |

Total assets less current liabilities | 669,317 |  | 752,042 |  |

Creditors

Amounts falling due after more than one year | 10 | - |  | (49,581 | ) |

Provisions for liabilities | (34,886 | ) | (57,233 | ) |

Net assets | 634,431 |  | 645,228 |  |

N-Ergise Limited (Registered number: 09452821)

Balance Sheet - continued

28 February 2025

2025 | 2024 |

| Notes | £ | £

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 634,331 |  | 645,128 |  |

634,431 |  | 645,228 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

Mr M A Norton - Director

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | Statutory information

| N-Ergise Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09452821

| Registered office: | Waveney House

| Morton Peto Road

| Great Yarmouth

| Norfolk

| NR31 0LT

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | Accounting policies - continued

| Tangible fixed assets

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Improvements to leasehold property - 5% on reducing balance

| Plant and machinery - 25% on reducing balance

| Fixtures and fittings - 25% on reducing balance

| Motor vehicles - 25% on reducing balance

| Equipment - 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | Employees and directors

| The average number of employees during the year was 9 (2024 - 9 ) .

5. | Intangible fixed assets

Website and |

software |

costs |

| £

| Cost

| At 1 March 2024

| and 28 February 2025 | 5,000 |  |

| Amortisation

| At 1 March 2024 | 3,537 |  |

| Amortisation for year | 366 |  |

| At 28 February 2025 | 3,903 |  |

| Net book value

| At 28 February 2025 | 1,097 |  |

| At 29 February 2024 | 1,463 |  |

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

6. | Tangible fixed assets

Fixtures |

Improvements | Plant and | and |

to property | machinery | fittings |

| £ | £ | £

| Cost

| At 1 March 2024 | 38,574 |  | 281,442 |  | 95,261 |  |

| Additions | - |  | 2,455 |  | - |  |

| At 28 February 2025 | 38,574 |  | 283,897 |  | 95,261 |  |

| Depreciation

| At 1 March 2024 | 5,280 |  | 264,349 |  | 62,926 |  |

| Charge for year | 1,665 |  | 4,529 |  | 8,084 |  |

| At 28 February 2025 | 6,945 |  | 268,878 |  | 71,010 |  |

| Net book value

| At 28 February 2025 | 31,629 |  | 15,019 |  | 24,251 |  |

| At 29 February 2024 | 33,294 |  | 17,093 |  | 32,335 |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| Cost

| At 1 March 2024 | 151,775 |  | 27,470 |  | 594,522 |  |

| Additions | - |  | 3,702 |  | 6,157 |  |

| At 28 February 2025 | 151,775 |  | 31,172 |  | 600,679 |  |

| Depreciation

| At 1 March 2024 | 71,819 |  | 20,744 |  | 425,118 |  |

| Charge for year | 19,989 |  | 1,751 |  | 36,018 |  |

| At 28 February 2025 | 91,808 |  | 22,495 |  | 461,136 |  |

| Net book value

| At 28 February 2025 | 59,967 |  | 8,677 |  | 139,543 |  |

| At 29 February 2024 | 79,956 |  | 6,726 |  | 169,404 |  |

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

7. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| At 1 March 2024

| and 28 February 2025 | 100 |  |

| Net book value

| At 28 February 2025 | 100 |  |

| At 29 February 2024 | 100 |  |

8. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 226,974 |  | 241,852 |  |

| Amounts owed by group undertakings | 62,619 |  | - |  |

| Other debtors | 44,264 |  | 359,956 |  |

333,857 |  | 601,808 |  |

9. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 49,581 |  | 20,039 |  |

| Trade creditors | 61,095 |  | 321,671 |  |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Taxation and social security | 30,409 |  | 9,494 |  |

| Other creditors | 17,904 |  | 98,459 |  |

159,089 |  | 449,763 |  |

10. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Hire purchase contracts | - |  | 49,581 |  |

N-Ergise Limited (Registered number: 09452821)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

11. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Hire purchase contracts | 49,581 |  | 69,620 |  |

| Hire Purchase contracts are secured on the assets to which they relate.

12. | Other financial commitments

| Other lease commitments not presented elsewhere in these financial statements include total of £3,715 (2024 : £18,715) for lease of the company's premises (with £3,715 due within one year and £NIL due after more than one year).

13. | Directors' advances, credits and guarantees

| The balance owed to the company by the directors at the end of the year was £Nil (2024 : £86,724). Interest of £574 (2024 : £1,909) was charged on this balance at a rate as prescribed by HM Revenue & Customs.

14. | Related party disclosures

| The company rents a premises from a pension scheme of which the director is a trustee. Rent is charged at market value.

| At the year end, £62,619 (2024: £4,934) was owed by a company under the control of the director. No interest has been charged on this balance.