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REGISTERED NUMBER: 07016832 (England and Wales)

TECHLAN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 9 |

| TECHLAN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | M Thompson

| S Bird

| REGISTERED OFFICE: | C/O Bevan Buckland LLP

| Ground Floor

| Cardigan House

| Swansea

| SA7 9LA

| REGISTERED NUMBER: | 07016832 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland LLP

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 335,635 |  | 255,119 |  |

CURRENT ASSETS

Stocks | 69,148 |  | 138,567 |  |

Debtors | 5 | 439,630 |  | 291,515 |  |

Cash at bank | 348,117 |  | 130,656 |  |

856,895 |  | 560,738 |  |

CREDITORS

Amounts falling due within one year | 6 | 308,895 |  | 160,610 |  |

NET CURRENT ASSETS | 548,000 |  | 400,128 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 883,635 |  | 655,247 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,793 | ) | (14,198 | ) |

PROVISIONS FOR LIABILITIES | (57,365 | ) | (56,253 | ) |

ACCRUALS AND DEFERRED INCOME | 8 | (118,709 | ) | (88,166 | ) |

NET ASSETS | 703,768 |  | 496,630 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 99,973 |  | 99,973 |  |

Retained earnings | 603,695 |  | 396,557 |  |

SHAREHOLDERS' FUNDS | 703,768 |  | 496,630 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 22 February 2026 and were signed on its behalf by:

M Thompson - Director

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Techlan 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.

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services.

| Sales invoices are raised and income is recognised when goods are dispatched.

| Tangible fixed assets

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

| Plant and Machinery | - | Straight line over 7 years

| Computer equipment | - | 33% on cost

| Stocks

| Inventories are stated at the lower of cost and estimated selling price less costs to sell. Inventories are recognised as an expense in the period in which the related revenue is recognised.

| Cost includes the purchase price, including taxes and duties and transport and handling directly attributable to bringing the inventory to its present location and condition.

| At the end of each reporting period inventories are assessed for impairment. If an item of inventory is impaired, the identified inventory is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

| Inventories include stock in transit which are recognised when an order is placed and part payment is made, this signifies a commitment to purchase the goods.

| 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.

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| Financial instruments

| 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 statement of financial position 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

| Basic financial assets, which include trade and other receivables 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.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| 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.

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and bank loans 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 receipts discounted at a market rate of interest.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and cash in hand

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation (legal and constructive) resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| Machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 548,975 |  | 23,059 |  | 11,982 |  | 584,016 |  |

| Additions | 162,319 |  | - |  | - |  | 162,319 |  |

| Disposals | (19,238 | ) | - |  | - |  | (19,238 | ) |

| At 30 September 2025 | 692,056 |  | 23,059 |  | 11,982 |  | 727,097 |  |

| DEPRECIATION

| At 1 October 2024 | 311,971 |  | 8,111 |  | 8,815 |  | 328,897 |  |

| Charge for year | 70,323 |  | 6,056 |  | 2,031 |  | 78,410 |  |

| Eliminated on disposal | (15,845 | ) | - |  | - |  | (15,845 | ) |

| At 30 September 2025 | 366,449 |  | 14,167 |  | 10,846 |  | 391,462 |  |

| NET BOOK VALUE

| At 30 September 2025 | 325,607 |  | 8,892 |  | 1,136 |  | 335,635 |  |

| At 30 September 2024 | 237,004 |  | 14,948 |  | 3,167 |  | 255,119 |  |

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 382,471 |  | 156,801 |  |

| Other debtors | 42,000 |  | 2,000 |  |

| Directors' current accounts | - |  | 80,714 |  |

| Prepayments | 15,159 |  | 52,000 |  |

439,630 |  | 291,515 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 80,016 |  | 86,652 |  |

| Tax | 89,879 |  | - |  |

| Social security and other taxes | 9,416 |  | 6,957 |  |

| VAT | 72,072 |  | 21,612 |  |

| Other creditors | 1,190 |  | 2,391 |  |

| Loan | 10,158 |  | 9,912 |  |

| Pension | 2,090 |  | 1,999 |  |

| Accrued expenses | 4,375 |  | 3,651 |  |

| Deferred government grants | 39,699 |  | 27,436 |  |

308,895 |  | 160,610 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Loan | 3,793 |  | 14,198 |  |

8. | ACCRUALS AND DEFERRED INCOME

2025 | 2024 |

£ | £ |

| Deferred government grants | 118,709 |  | 88,166 |  |

| £ |  |

| Deferred grants brought forward |  | 115,602 |  |

| New grants received in the year |  | 163,571 |  |

| Released to the P&L account |  | (120,766 | ) |

|  | 158,407 |  |

| Deferred grants included within current liabilities is £39,699 (2024: £27,436).

9. | CAPITAL COMMITMENTS

| At the balance sheet date, the company had capital commitments contracted for but not provided for in the financial statements of £110,000 (2024: £nil).

| These commitments relate primarily to the purchase of plant and machinery and are expected to be settled within 3 months.

| TECHLAN LIMITED (REGISTERED NUMBER: 07016832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| M Thompson

| Balance outstanding at start of year | 80,714 |  | (160 | ) |

| Amounts advanced | 1,336 |  | 180,874 |  |

| Amounts repaid | (82,050 | ) | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 80,714 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TECHLAN LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Techlan Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Techlan Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Techlan Limited and state those matters that we have agreed to state to the Board of Directors of Techlan Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Techlan Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Techlan Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Techlan Limited. You consider that Techlan Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Techlan Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

22 February 2026