These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

Hamx Gas Technologies Limited is a private company limited by shares incorporated in England and Wales. The registered office is 84 Eccleston Square, London, United Kingdom, SW1V 1PX.

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 euros, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest €.

The comparative financial statements filed at Companies House were prepared in sterling. The directors believe the functional and presentational currency of the company should be euros based on the nature of transactions of the company and its wider group companies. Therefore, the comparative disclosures will not be entirely comparable.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Hamx Gas Technologies Limited is a wholly owned subsidiary of Cycle Ø Aggregatorco Limited. Please refer to the ultimate controlling party note for further details of the registered office address of Cycle Ø Aggregatorco Limited and details regarding Cycle Ø Aggregatorco Limited's consolidated financial statements.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries 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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

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 of 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 company after deducting all of its liabilities.

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

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

No significant judgements or key accounting estimates have been applied in the preparation of these financial statements.

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

Details of the company's subsidiaries at 29 December 2024 are as follows:

The Ordinary shares carry full voting, dividend and capital distribution rights, including on winding up. These shares do not confer any rights of redemption.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 29 December 2024 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company has taken advantage of the exemption available under Section 33 Related Party Disclosure not to disclose transactions with fellow group subsidiary undertakings whom are wholly owned by the group.

Hamx Gas Technologies Limited's immediate parent company is Cycle Ø Group Limited, a company registered in England and Wales. The registered address of the parent company is 84 Eccleston Square, London, United Kingdom, SW1V 1PX. The ultimate parent company is Cycle Ø Aggregatorco Limited.

The smallest and largest group to prepare consolidated financial statements, which include the results of the company, is Cycle Ø Aggregatorco Limited, a company incorporated and registered in England and Wales. The registered office address of Cycle Ø Aggregatorco Limited is 84 Eccleston Square, London, United Kingdom, SW1V 1PX. Copies of the consolidated financial statements can be found on Companies House.