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REGISTERED NUMBER: 05110505 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| EN-TECH (ENERGY TECHNOLOGIES) LTD |

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| EN-TECH (ENERGY TECHNOLOGIES) LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr Robin Andrew Baddley

| Mr Martin Charles Alan Vickery

| Mr Alan Kenneth Gray Vickery

| Mr Jack Warrington

| SECRETARY: | Mr Alan Kenneth Gray Vickery

| REGISTERED OFFICE: | Unit 13 Latham Close

| Bredbury Park Industrial Estate

| Bredbury

| Stockport

| SK6 2SD

| REGISTERED NUMBER: | 05110505 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,419 |  | 36,386 |  |

CURRENT ASSETS

Stocks | 297,000 |  | 117,000 |  |

Debtors | 5 | 2,136,869 |  | 2,065,467 |  |

Cash at bank and in hand | 83,767 |  | 582,699 |  |

2,517,636 |  | 2,765,166 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,075,261 |  | 1,324,238 |  |

NET CURRENT ASSETS | 1,442,375 |  | 1,440,928 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,475,794 |  | 1,477,314 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (23,083 | ) |

PROVISIONS FOR LIABILITIES | 8 | (6,676 | ) | (6,633 | ) |

NET ASSETS | 1,469,118 |  | 1,447,598 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,469,018 |  | 1,447,498 |  |

SHAREHOLDERS' FUNDS | 1,469,118 |  | 1,447,598 |  |

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.

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

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 1 April 2026 and were signed on its behalf by:

Mr Alan Kenneth Gray Vickery - Director

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| En-Tech (Energy Technologies) Ltd 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, net of value added tax, trade discounts, rebates, and other similar allowances.

| Turnover is recognised in the income statement when the significant risks and rewards of ownership have transferred to the customer, the amount can be measured reliably, and it is probable that the economic benefits will flow to the company. For contracts involving the supply, installation, and commissioning of building management and control systems, turnover is recognised by reference to the stage of completion when the outcome of the contract can be estimated reliably. Where this is not the case, turnover is recognised only to the extent of recoverable costs incurred.

| Turnover from ongoing service and maintenance contracts is recognised on a straight-line basis over the term of the agreement. Invoices raised in advance of performance are deferred and recognised as turnover when earned. The company applies judgement in assessing contract terms and determining appropriate recognition based on contractual obligations and the pattern of delivery of goods or services.

| Tangible fixed assets

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

| Land and buildings | - | 10% on cost

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Stocks and work in progress

| Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined on a first-in, first-out basis and includes all direct costs of purchase and, where applicable, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Provision is made for obsolete, slow-moving or defective items where appropriate.

| Work in progress is valued at the lower of cost, including attributable overheads, and net realisable value. Cost comprises direct materials, labour and an appropriate proportion of project-related overheads. Profit is only recognised on long-term contracts when the outcome can be estimated reliably; otherwise, work in progress is recognised to the extent that costs are considered recoverable. Amounts invoiced in advance of work performed are included within creditors as payments on account.

| 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.

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

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

| 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 49 (2024 - 33 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 31,394 |  | 113,293 |  | 144,687 |  |

| Additions | - |  | 5,689 |  | 5,689 |  |

| Disposals | (24,000 | ) | (76,000 | ) | (100,000 | ) |

| At 30 September 2025 | 7,394 |  | 42,982 |  | 50,376 |  |

| DEPRECIATION

| At 1 October 2024 | 21,542 |  | 86,759 |  | 108,301 |  |

| Charge for year | 3,140 |  | 5,516 |  | 8,656 |  |

| Eliminated on disposal | (24,000 | ) | (76,000 | ) | (100,000 | ) |

| At 30 September 2025 | 682 |  | 16,275 |  | 16,957 |  |

| NET BOOK VALUE

| At 30 September 2025 | 6,712 |  | 26,707 |  | 33,419 |  |

| At 30 September 2024 | 9,852 |  | 26,534 |  | 36,386 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,641,946 |  | 1,635,902 |  |

| Other debtors | 494,923 |  | 429,565 |  |

2,136,869 |  | 2,065,467 |  |

EN-TECH (ENERGY TECHNOLOGIES) LTD (REGISTERED NUMBER: 05110505) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 24,242 |  | 36,364 |  |

| Trade creditors | 639,227 |  | 542,841 |  |

| Taxation and social security | 111,991 |  | 76,432 |  |

| Other creditors | 299,801 |  | 668,601 |  |

1,075,261 |  | 1,324,238 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 23,083 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 6,676 |  | 6,633 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 6,633 |  |

| Charge to Statement of Income and Retained Earnings during year | 43 |  |

| Balance at 30 September 2025 | 6,676 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| During the year, amounts totalling £20,000 were advanced to the directors. The balances remained outstanding at the year end and were fully repaid within nine months of the reporting date.