BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the supply, installation and maintenance of mechanical, electrical, control and instrumentation systems. 15 January 2026 1 1 NI706071 2025-07-31 NI706071 2024-07-31 NI706071 2023-07-31 NI706071 2024-08-01 2025-07-31 NI706071 2023-08-01 2024-07-31 NI706071 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI706071 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI706071 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI706071 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI706071 uk-bus:Director1 2024-08-01 2025-07-31 NI706071 uk-bus:Director2 2024-08-01 2025-07-31 NI706071 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 NI706071 uk-bus:Agent1 2024-08-01 2025-07-31 NI706071 uk-core:ShareCapital 2025-07-31 NI706071 uk-core:ShareCapital 2024-07-31 NI706071 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI706071 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI706071 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI706071 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI706071 uk-bus:FRS102 2024-08-01 2025-07-31 NI706071 uk-core:CurrentFinancialInstruments 2025-07-31 NI706071 uk-core:CurrentFinancialInstruments 2024-07-31 NI706071 uk-core:WithinOneYear 2025-07-31 NI706071 uk-core:WithinOneYear 2024-07-31 NI706071 2024-08-01 2025-07-31 NI706071 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI706071

NE Power Solutions Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

NE Power Solutions Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Desmond H Monaghan
| Una Greene
Company Registration Number | NI706071
Registered Office and Business Address | 1 Aghavilly Road
| Armagh
| Co Armagh
| BT60 3PN
| Northern Ireland
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| BT623EP
Bankers | Danske Bank
| PO Box 183
| Donegall Square West
| Belfast
| Co. Antrim
| BT1 6JS
| United Kingdom

NE Power Solutions Ltd

Company Registration Number: NI706071

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Stocks |  | 4 | - |  | 72,115
Debtors |  | 5 | 274 |  | 36,337
Cash and cash equivalents |  |  | 21,554 |  | 24,389
|  |  | ───────── |  | ─────────
|  |  | 21,828 |  | 132,841
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (17,665) |  | (124,675)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 4,163 |  | 8,166
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,163 |  | 8,166
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 4,063 |  | 8,066
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,163 |  | 8,166
|  |  | ═════════ |  | ═════════
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 Profit and Loss Account and Directors' Report.

For the financial year ended 31 July 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 15 January 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Desmond H Monaghan |  |  |  |  |
Director |  |  |  |  |

NE Power Solutions Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| NE Power Solutions Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI706071. The registered office of the company is 1 Aghavilly Road, Armagh, Co Armagh, BT60 3PN, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is the supply, installation and maintenance of mechanical, electrical, control and instrumentation systems. 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 31 July 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 going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| 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.
| 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 Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Stocks | 2025 | 2024
|  | £ | £
| Work in progress | - | 72,115
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | - | 33,535
| Amounts owed by connected parties (Note 9) | 100 | 100
| Taxation (Note 7) | 174 | 2,702
|  | ───────── | ─────────
|  | 274 | 36,337
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 1,318 | 64,103
| Amounts owed to connected parties (Note 9) | 13,636 | 35,281
| Taxation (Note 7) | - | 1,892
| Other creditors | 2,031 | 2,031
| Accruals | 680 | 21,368
|  | ───────── | ─────────
|  | 17,665 | 124,675
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 174 | 2,702
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | - | 1,892
|  | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.

9. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2025 | in year | 2024 | in year
|  | £ | £ | £ | £
| Armagh Enterprises Holdings Ltd | 100 | - | 100 | -
|  | ═════════ | ═════════ | ═════════ | ═════════
| The following amounts are due to other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Armagh Enterprises Ltd |  |  | 13,636 | 35,281
|  |  |  | ═════════ | ═════════
| Net balances with other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Armagh Enterprises Holdings Ltd |  |  | 100 | 100
| Armagh Enterprises Ltd |  |  | (13,636) | (35,281)
|  |  |  | ───────── | ─────────
|  |  |  | (13,536) | (35,181)
|  |  |  | ═════════ | ═════════

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.