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Company Registration Number: 10738135

Envirotech Energy Solutions Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 30 April 2025

Envirotech Energy Solutions Limited

DIRECTORS' REPORT

for the financial year ended 30 April 2025

The directors present their report and the unaudited financial statements for the financial year ended 30 April 2025.

Directors

The directors who served during the financial year are as follows:

Mr Christopher Hill

Mr Gary Martin Thorneycroft

Miss Melissa Hayman

Mr Guillaume Mark Weeks Vanderfelt

Review of business

The financial year ended 30 April 2025 was, on balance, a positive year for Envirotech Energy Solutions, marked by a significant planning milestone alongside a number of commercial and regulatory challenges. After an extended planning process of approximately 1,100 days, the company secured planning permission on 5 December 2024 for its flagship 148.8MW battery energy storage project located adjacent to the Bolney Grid Supply Point in West Sussex. The project will be constructed on freehold land owned by Envirotech and represents a major step forward in the company’s development pipeline. In parallel, the company has continued discussions with a range of investors, financial institutions, and technical advisors, both prior to and following the grant of planning consent, in order to maintain development momentum. While interest in the project has been strong, ongoing negotiations spanning the year end with a perspective buyer of the land and associated grid connection costs at the Bolney sites subsequently fell through. The board is currently in negotiations with a new potential purchaser and whilst the ultimate structure of the deal is a work in progress there are positive signs an agreement will be reached. Given the current objective of achieving grid connection in Q3 of 2027, these decisions are expected to be made in the near term. During the year, the Company took the decision to discontinue its proposed 7.2MW battery energy storage project at Well End in Buckinghamshire. This decision was made on economic grounds following a substantial increase in connection costs imposed by the Distribution Network Operator, which rendered the project commercially unviable. In April 2025, Ofgem approved the system operator’s plans for a structured electricity connections reform process. While these reforms are intended to improve the long-term efficiency and resilience of the UK electricity system, the transitional period is expected to result in delays to new connections, which may impact project timelines across the sector. Looking ahead, the company remains optimistic about the forthcoming financial year and continues to focus on advancing the Bolney project to allow construction to commence.

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 Christopher Hill

Director

2 April 2026

Envirotech Energy Solutions Limited

CHARTERED CERTIFIED ACCOUNTANTS REPORT

to the directors on the preparation of the unaudited statutory accounts of Envirotech Energy Solutions Limited

for the financial year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Envirotech Energy Solutions Limited for the financial year ended 30 April 2025 which comprise the Statement of Financial Position and the related notes thereto from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at <http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html>

This report is made solely to the Board of Directors of Envirotech Energy Solutions Limited, as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Envirotech Energy Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Envirotech Energy Solutions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at: <http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html> To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Envirotech Energy Solutions Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Envirotech Energy Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Envirotech Energy Solutions Limited. You consider that Envirotech Energy Solutions Limited is exempt from the statutory audit requirement for the financial year. We have not been instructed to carry out an audit or a review of the accounts of Envirotech Energy Solutions 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 accounts.

__________________________________

HENRY REEVES AND CO

Chartered Certified Accountants and Registered Auditors

5 West Court

Enterprise Road

Maidstone

Kent

ME15 6JD

GB

9 April 2026

Envirotech Energy Solutions Limited

Company Registration Number: 10738135

STATEMENT OF FINANCIAL POSITION

as at 30 April 2025

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

Investments |  | 5 | 6 |  | 5
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 864,940 |  | 1,841,719
Debtors |  | 7 | 80,280 |  | 29,724
Cash at bank and in hand |  |  | 5,479 |  | 91,443
|  |  | ───────── |  | ─────────
|  |  | 950,699 |  | 1,962,886
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (616,495) |  | (382,796)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 334,204 |  | 1,580,090
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 334,210 |  | 1,580,095
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 139 |  | 139
Share premium account |  |  | 7,062,947 |  | 7,062,947
Retained earnings |  |  | (6,728,876) |  | (5,482,991)
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 334,210 |  | 1,580,095
|  |  | ═════════ |  | ═════════
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 Income Statement.

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

The directors confirm 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 directors acknowledge 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 Board and authorised for issue on 2 April 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Christopher Hill |  |  |  |  |
Director |  |  |  |  |

Envirotech Energy Solutions Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

1. | General Information
| Envirotech Energy Solutions Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 10738135. The registered office of the company is Prospect House, 11 - 13 Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU, United Kingdom which is also the principal place of business of the company. 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 financial year ended 30 April 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 historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
| 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 | - | 33% Straight line
| 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 Income Statement in the financial year in which it is receivable.
| Stocks
| Work in progress represents costs incurred on ongoing projects and is valued at the lower of cost and net realisable value.
| 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.
| Borrowing costs
| Borrowing costs costs are recognised in profit or loss in the period in which they are incurred.
| 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 Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 4, (2024 - 4).

4. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost or Valuation
| At 1 May 2024 | 6,587 | 6,587
|  | ───────── | ─────────
| At 30 April 2025 | 6,587 | 6,587
|  | ───────── | ─────────
| Depreciation
| At 1 May 2024 | 6,587 | 6,587
|  | ───────── | ─────────
| At 30 April 2025 | 6,587 | 6,587
|  | ───────── | ─────────
| Net book value
| At 30 April 2025 | - | -
|  | ═════════ | ═════════

5. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| At 1 May 2024 | 5 | 5
| Additions | 1 | 1
|  | ───────── | ─────────
| At 30 April 2025 | 6 | 6
|  | ───────── | ─────────
| Net book value
| At 30 April 2025 | 6 | 6
|  | ═════════ | ═════════
| At 30 April 2024 | 5 | 5
|  | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Work in progress | 864,940 | 1,841,719
|  | ═════════ | ═════════

7. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | 20,139 | 20,139
| Directors' current accounts (Note 10) | 7,671 | -
| Taxation | 21,562 | 8,142
| Prepayments and accrued income | 30,908 | 1,443
|  | ───────── | ─────────
|  | 80,280 | 29,724
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | 61 | -
| Other loans | 417,516 | 329,516
| Trade creditors | 170,936 | 23,745
| Taxation | 14,161 | 11,343
| Directors' current accounts | 80 | 4,381
| Other creditors | 10,057 | 10,056
| Accruals | 3,684 | 3,755
|  | ───────── | ─────────
|  | 616,495 | 382,796
|  | ═════════ | ═════════
| Within other loans is an amount of £25,016 (2024 : £25,016) in secured debts.

9. | Financial Instruments
| The company has chosen to apply the provisions of Section 11 and 12 of FRS 102 Section 1A to account for all of its financial instruments.

10. | Directors' advances, credits and guarantees
| Included in debtors is an amount of £3,246 (2024 : £1135 Creditor) due from M Hayman and £4,425 (2024 : £1,206 Ceditor) due from C Hill in respect of their directors loan accounts. These amounts are unsecured, interest free and repayable on demand. Included in creditors in an amount of £80 (2024 : £2,040) due to G Thorneycroft in respect of his directors loan account. This amount is unsecured, interest free and repayable on demand.

11. | Related Party Disclosures
| During the year the company incurred costs of £31,326 (2024 : £30,000) from Real Time Accounting Limited, a company in which G Thorneycroft is a director and shareholder.

12. | Events After the End of the Reporting Period
| Post year end, the company has issued 3,625,954 Ordinary shares for consideration of £475,000. Since the year end, the company has taken steps to reorganise the capital structure of the group in anticipation of a potential sale of its subsidiary undertakings. The company has created three new classes of shares and has reclassified its existing shares from Founder Ordinary and Ordinary shares into Ordinary A, B and C shares. Each new share class having designated rights over the available profits of certain subsidiary companies. A holding company, Envirotech Capital Group Limited, has acquired the shares of Envirotech Energy Solutions limited by way of a share for share exchange. The company has performed a capital reduction to reduce its share premium by £7,062,947 creating distributable reserves. The subsidiary companies consisting of Bolney Green Energy Hub 1 Limited, Bolney Green Energy Hub 2 Limited, Bolney Green Energy Hub 3 Limited and Well End Green Energy Hub Limited have been transferred to Envirotech Capital Group Limited by way of a distribution in specie.