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REGISTERED NUMBER: 02262638 (England and Wales)

Enertek International Limited

Unaudited Financial Statements for the Year Ended 31st May 2025

Enertek International Limited (Registered number: 02262638)

Contents of the Financial Statements

for the year ended 31st May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Enertek International Limited

Company Information

for the year ended 31st May 2025

| DIRECTORS: | P A Needley

| Mrs M A Raper

| SECRETARY: | P A Needley

| REGISTERED OFFICE: | 1 Malmo Road

| Sutton Fields

| Hull

| HU7 0YF

| REGISTERED NUMBER: | 02262638 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

Enertek International Limited (Registered number: 02262638)

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 245,938 |  | 260,379 |  |

CURRENT ASSETS

Stocks | 70,023 |  | 62,764 |  |

Debtors | 5 | 190,052 |  | 148,745 |  |

Cash at bank | 278,651 |  | 586,605 |  |

538,726 |  | 798,114 |  |

CREDITORS

Amounts falling due within one year | 6 | 650,105 |  | 705,235 |  |

NET CURRENT (LIABILITIES)/ASSETS | (111,379 | ) | 92,879 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 134,559 |  | 353,258 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 29,208 |  | 32,630 |  |

NET ASSETS | 105,351 |  | 320,628 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 105,251 |  | 320,528 |  |

SHAREHOLDERS' FUNDS | 105,351 |  | 320,628 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

Enertek International Limited (Registered number: 02262638)

Balance Sheet - continued

31st May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th January 2026 and were signed on its behalf by:

P A Needley - Director

Enertek International Limited (Registered number: 02262638)

Notes to the Financial Statements

for the year ended 31st May 2025

1. | STATUTORY INFORMATION

| Enertek International 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.

| 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.

| Plant and machinery etc | - | 25% on reducing balance and 10% on cost

| Government grants

| Government grants received in respect of fixed assets are released to the profit and loss account in equal annual amounts over the estimated useful economic lives of the specific asset they relate to.

| Other government grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Research and development

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

Enertek International Limited (Registered number: 02262638)

Notes to the Financial Statements - continued

for the year ended 31st May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leasing commitments

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

| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st June 2024 | 387,177 |  |

| Additions | 24,993 |  |

| At 31st May 2025 | 412,170 |  |

| DEPRECIATION

| At 1st June 2024 | 126,798 |  |

| Charge for year | 39,434 |  |

| At 31st May 2025 | 166,232 |  |

| NET BOOK VALUE

| At 31st May 2025 | 245,938 |  |

| At 31st May 2024 | 260,379 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 171,430 |  | 97,122 |  |

| Other debtors | 18,622 |  | 51,623 |  |

190,052 |  | 148,745 |  |

Enertek International Limited (Registered number: 02262638)

Notes to the Financial Statements - continued

for the year ended 31st May 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 53,731 |  | 15,698 |  |

| Amounts owed to group undertakings | 481,800 |  | 590,049 |  |

| Taxation and social security | 42,897 |  | 64,654 |  |

| Other creditors | 71,677 |  | 34,834 |  |

650,105 |  | 705,235 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 29,208 |  | 32,630 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 1,479 |  | 4,456 |  |

9. | OTHER FINANCIAL COMMITMENTS

| Within other creditors is an amount of £2,670 relating to pension contributions yet to be paid at the year end (2024 £64).