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REGISTERED NUMBER: SC671482 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Commute Automation Ltd

| Commute Automation Ltd (Registered number: SC671482) |

Contents of the Financial Statements

for the year ended 28 February 2026

Page |

| Balance Sheet | 1 |

| Commute Automation Ltd (Registered number: SC671482) |

Balance Sheet

28 February 2026

| 2026 |  | 2025

£ | £ |

FIXED ASSETS | 551,630 |  | 391,086 |  |

CURRENT ASSETS | 204,188 |  | 912,690 |  |

CREDITORS

Amounts falling due within one year | (313,222 | ) | (259,529 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (109,034 | ) | 653,161 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 442,596 |  | 1,044,247 |  |

CAPITAL AND RESERVES | 442,596 |  | 1,044,247 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Commute Automation Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC671482

| Registered office: | Commute Automation Ltd

| ta Flock Mobility The Auction Rooms

| 22 Queen Street

| Edinburgh

| EH2 1JX

2. | INTANGIBLE ASSETS

| During the year, the Company pursued an accounting policy with respect to the capitalisation of costs relating to the development of products that will be income earning in the future. The Company capitalises any development costs, patent costs and licenses that are used to develop the products.

| The company believes the policy is preferable as it more closely aligns the income of products in development with the cost of those products. At the time the products are completed the capitalised costs will be amortised over the expected life of the product.

3. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 9 (2025 - 3 ) .

| Commute Automation Ltd (Registered number: SC671482) |

Balance Sheet - continued

28 February 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

T A Yoell - Director