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REGISTERED NUMBER: 05768987 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| ENERGY TECHNOLOGY MANAGEMENT LIMITED |

ENERGY TECHNOLOGY MANAGEMENT LIMITED (REGISTERED NUMBER: 05768987)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ENERGY TECHNOLOGY MANAGEMENT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Professor A B Turner

| Mr T Watanabe

| SECRETARY: | Professor A B Turner

| REGISTERED OFFICE: | 22 Crescent Drive North

| Woodingdean

| Brighton

| East Sussex

| BN2 6SQ

| REGISTERED NUMBER: | 05768987 (England and Wales)

| ACCOUNTANTS: | Carpenter Box Limited

| 26 Stroudley Road

| Brighton

| East Sussex

| BN1 4BH

ENERGY TECHNOLOGY MANAGEMENT LIMITED (REGISTERED NUMBER: 05768987)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CALLED UP SHARE CAPITAL NOT PAID | 1,899 |  | 1,899 |  |

FIXED ASSETS

Tangible assets | 4 | 87 |  | 102 |  |

1,986 |  | 2,001 |  |

CURRENT ASSETS

Cash at bank | 566 |  | 628 |  |

CREDITORS

Amounts falling due within one year | 5 | 44,033 |  | 43,034 |  |

NET CURRENT LIABILITIES | (43,467 | ) | (42,406 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (41,481 | ) | (40,405 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 20,000 |  | 20,000 |  |

Share premium | 27,000 |  | 27,000 |  |

Retained earnings | (88,481 | ) | (87,405 | ) |

SHAREHOLDERS' FUNDS | (41,481 | ) | (40,405 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

Professor A B Turner - Director

ENERGY TECHNOLOGY MANAGEMENT LIMITED (REGISTERED NUMBER: 05768987)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Energy Technology Management Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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 directors have reviewed the basis of preparation of the financial statements in the light of the loss for the year and the deficit of current assets over liabilities. The company is developing an energy efficient product which the Directors consider has enormous potential, and the continuance of the company as a going concern is dependent on the ongoing development being sufficiently successful to secure continued funding from companies interested in purchasing and using the technology. The directors consider that there would be no significant difference between these financial statements, which have been prepared on a going concern basis, and financial statements which were prepared on a basis other than going concern, and they therefore consider that they have been properly prepared.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

ENERGY TECHNOLOGY MANAGEMENT LIMITED (REGISTERED NUMBER: 05768987)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 2,308 |  |

| DEPRECIATION

| At 1 May 2024 | 2,206 |  |

| Charge for year | 15 |  |

| At 30 April 2025 | 2,221 |  |

| NET BOOK VALUE

| At 30 April 2025 | 87 |  |

| At 30 April 2024 | 102 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,000 |  | 1,000 |  |

| Other creditors | 43,033 |  | 42,034 |  |

44,033 |  | 43,034 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 20,000 | Ordinary A | £1 | 20,000 |  | 20,000 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end, there was an amount due from Professor A B Turner of £1,899 (2024: £1,899) due in respect of called up, unpaid share capital.