BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is technical testing and analysis. 26 January 2026 NI642054 2025-09-30 NI642054 2024-09-30 NI642054 2023-09-30 NI642054 2024-10-01 2025-09-30 NI642054 2023-10-01 2024-09-30 NI642054 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI642054 uk-curr:PoundSterling 2024-10-01 2025-09-30 NI642054 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI642054 uk-bus:FullAccounts 2024-10-01 2025-09-30 NI642054 uk-bus:Director1 2024-10-01 2025-09-30 NI642054 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 NI642054 uk-bus:Agent1 2024-10-01 2025-09-30 NI642054 uk-core:ShareCapital 2025-09-30 NI642054 uk-core:ShareCapital 2024-09-30 NI642054 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI642054 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI642054 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 NI642054 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI642054 uk-bus:FRS102 2024-10-01 2025-09-30 NI642054 uk-core:PlantMachinery 2024-10-01 2025-09-30 NI642054 uk-core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 NI642054 uk-core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 NI642054 uk-core:CostValuation 2024-09-30 NI642054 uk-core:AdditionsToInvestments 2025-09-30 NI642054 uk-core:CostValuation 2025-09-30 NI642054 uk-core:CurrentFinancialInstruments 2025-09-30 NI642054 uk-core:CurrentFinancialInstruments 2024-09-30 NI642054 uk-core:CurrentFinancialInstruments 2025-09-30 NI642054 uk-core:CurrentFinancialInstruments 2024-09-30 NI642054 uk-core:WithinOneYear 2025-09-30 NI642054 uk-core:WithinOneYear 2024-09-30 NI642054 uk-core:WithinOneYear 2025-09-30 NI642054 uk-core:WithinOneYear 2024-09-30 NI642054 uk-core:AfterOneYear 2025-09-30 NI642054 uk-core:AfterOneYear 2024-09-30 NI642054 uk-core:BetweenOneTwoYears 2025-09-30 NI642054 uk-core:BetweenOneTwoYears 2024-09-30 NI642054 2024-10-01 2025-09-30 NI642054 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI642054

EL Contracts Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 30 September 2025

EL Contracts Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr Eamon Lynch
Company Registration Number | NI642054
Registered Office and Business Address | 10 Acres Road
| Magheralin
| BT67 0RL
Accountants | Muldoon
| 16 Mount Charles
| Belfast
| BT7 1NZ
| Northern Ireland
Bankers | Santander
| 1/3 Wellington Place
| Belfast
| Northern Ireland
| BT1 6GA

EL Contracts Ltd

DIRECTOR'S REPORT

for the financial year ended 30 September 2025

The director presents their report and the unaudited financial statements for the financial year ended 30 September 2025.

Principal Activity

The principal activity of the company is technical testing and analysis.

Director

The director who served during the financial year is as follows:

Mr Eamon Lynch

There were no changes in shareholdings between 30 September 2025 and the date of signing the financial statements.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Eamon Lynch

Director

26 January 2026

EL Contracts Ltd

Company Registration Number: NI642054

BALANCE SHEET

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 8,810 |  | 11,033
Investments |  | 5 | 7,002 |  | 2
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 15,812 |  | 11,035
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 58,829 |  | 23,370
Cash and cash equivalents |  |  | 818 |  | 347
|  |  | ───────── |  | ─────────
|  |  | 59,647 |  | 23,717
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (66,286) |  | (30,035)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (6,639) |  | (6,318)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 9,173 |  | 4,717
Creditors:

amounts falling due after more than one year |  | 8 | (4,728) |  | (4,647)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 4,445 |  | 70
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 4,444 |  | 69
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,445 |  | 70
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 26 January 2026

________________________________ |  |  |  |  |
Mr Eamon Lynch |  |  |  |  |
Director |  |  |  |  |

EL Contracts Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| EL Contracts Ltd is a company limited by shares incorporated in Northern Ireland. 10 Acres Road, Magheralin, BT67 0RL is the registered office, which is also the principal place of business of the company . The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Consolidated accounts
| The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing balance
|  | Computer Equipment | - | 20% Reducing balance
|  | Office Equipment | - | 20% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
| Employees | 1 | 1
|  | ───────── | ─────────
|  | 2 | 2
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Computer | Office | Total
|  | machinery | Equipment | Equipment |
|  | £ | £ | £ | £
| Cost
| At 1 October 2024 | 13,114 | 5,694 | 4,180 | 22,988
| Additions | - | - | 125 | 125
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 13,114 | 5,694 | 4,305 | 23,113
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 October 2024 | 7,770 | 2,931 | 1,254 | 11,955
| Charge for the financial year | 1,185 | 553 | 610 | 2,348
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 8,955 | 3,484 | 1,864 | 14,303
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 September 2025 | 4,159 | 2,210 | 2,441 | 8,810
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 30 September 2024 | 5,344 | 2,763 | 2,926 | 11,033
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| At 1 October 2024 | 2 | 2
| Additions | 7,000 | 7,000
|  | ───────── | ─────────
| At 30 September 2025 | 7,002 | 7,002
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 7,002 | 7,002
|  | ═════════ | ═════════
| At 30 September 2024 | 2 | 2
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 50,696 | 5,117
| Amounts owed by group undertakings | 1,253 | 1,253
| Taxation (Note 9) | 6,880 | -
| Prepayments and accrued income | - | 17,000
|  | ───────── | ─────────
|  | 58,829 | 23,370
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 1,495 | 3,635
| Trade creditors | 2,370 | 2,705
| Amounts owed to connected parties (Note 10) | 89 | 89
| Taxation (Note 9) | 18,710 | 11,567
| Director's current account | 39,775 | 11,408
| Other creditors | 2,448 | (277)
| Accruals:
| Pension accrual | 74 | -
| Other accruals | 1,325 | 908
|  | ───────── | ─────────
|  | 66,286 | 30,035
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 4,728 | 4,647
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 1,495 | 3,635
| Repayable between one and two years | 4,728 | 4,647
|  | ───────── | ─────────
|  | 6,223 | 8,282
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| PAYE / NI | 6,880 | -
|  | ═════════ | ═════════
| Creditors:
| VAT | 11,090 | 2,652
| Corporation tax | 7,620 | 8,522
| PAYE / NI | - | 393
|  | ───────── | ─────────
|  | 18,710 | 11,567
|  | ═════════ | ═════════

10. | Related party transactions
| The company holds a 50% shareholding in 360 Energy (N.I.) Limited (formerly MC2 Consultants Ltd) and Twiin Digital Ltd acquired for consideration of £1. MC2 Consultants Ltd holds 100% shareholding in NVNI Limited: During the year, the company paid £19,500 to 360 Energy (N.I.) Limited (formerly MC2 Consultants Ltd). At the year end, the balance owed from 360 Energy (N.I.) Limited was £4,753 (2024: £14,747 owed to360 Energy (N.I) Limited). During the year, the company bought one ordinary share from Twiin Digital Ltd. At the year end, the balance due to Twiin Digital Ltd was £3,500 (2024: £16,000).
| The following amounts are due to other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| NVNI Ltd |  |  | 89 | 89
|  |  |  | ═════════ | ═════════