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REGISTERED NUMBER: 07341852 (England and Wales)

| NOJA POWER LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| NOJA POWER LIMITED (REGISTERED NUMBER: 07341852) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| NOJA POWER LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mrs Q A Le

| Mr N E O'Sullivan

| REGISTERED OFFICE: | C/O Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| REGISTERED NUMBER: | 07341852 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Steven Davies

| INDEPENDENT AUDITORS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| NOJA POWER LIMITED (REGISTERED NUMBER: 07341852) |

BALANCE SHEET

30 JUNE 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 5,365 |  | 6,850 |  |

CURRENT ASSETS

Debtors | 5 | 3,853 |  | 3,247 |  |

Cash at bank | 15,210 |  | 2,924 |  |

19,063 |  | 6,171 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,736 |  | 4,462 |  |

NET CURRENT ASSETS | 4,327 |  | 1,709 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,692 |  | 8,559 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9,592 |  | 8,459 |  |

9,692 |  | 8,559 |  |

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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mr N E O'Sullivan - Director

| NOJA POWER LIMITED (REGISTERED NUMBER: 07341852) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Noja Power Limited 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.

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.

| The parent company, NOJA Power Switchgear Pty Ltd, will continue to provide any financial support which

| may be necessary in order that the company can meet its liabilities, as they fall due, for a period in excess of 12 months from the date of the audit report. As a result of this commitment the directors have continued to adopt the going concern basis in preparing

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | over the duration of the lease

| Fixtures and fittings | - | Straight line over 10 & 15 years

| Computer equipment | - | 25% straight line on cost

| Financial instruments

| Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any other financial instruments, as covered by Section 12 of FRS 102.

| 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Related party disclosures

| 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.

| NOJA POWER LIMITED (REGISTERED NUMBER: 07341852) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Improvements | and | Computer |

to property | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 July 2024 | 7,200 |  | 2,193 |  | 1,922 |  | 11,315 |  |

| Additions | - |  | 200 |  | - |  | 200 |  |

| At 30 June 2025 | 7,200 |  | 2,393 |  | 1,922 |  | 11,515 |  |

| DEPRECIATION

| At 1 July 2024 | 2,160 |  | 438 |  | 1,867 |  | 4,465 |  |

| Charge for year | 1,440 |  | 190 |  | 55 |  | 1,685 |  |

| At 30 June 2025 | 3,600 |  | 628 |  | 1,922 |  | 6,150 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,600 |  | 1,765 |  | - |  | 5,365 |  |

| At 30 June 2024 | 5,040 |  | 1,755 |  | 55 |  | 6,850 |  |

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

2025 | 2024 |

| £ | £

| Other debtors | 3,853 |  | 3,247 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 3,012 |  | 862 |  |

| Taxation and social security | 5,684 |  | - |  |

| Other creditors | 6,040 |  | 3,600 |  |

14,736 |  | 4,462 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Steven Davies (Senior Statutory Auditor)

| for and on behalf of Carston ETL

8. | POST BALANCE SHEET EVENTS

| NOJA Power Switchgear PTY Ltd and all its subsidiary entities have been offered for sale in Trade Sale process launched in 2025 which is currently forecast to complete in FY 2026.

9. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is NOJA Power Switchgear Pty Ltd, incorporated in Australia, by virtue of the

| 100% shareholding of NOJA Power Limited. Copies of consolidated financial statements of NOJA Power

| Switchgear Pty Ltd are available from 16 Archimedes Place, Murarrie, QLD 4172, Australia.

| In the opinion of the directors there is no ultimate controlling party.