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REGISTERED NUMBER: 14958748 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lumo Energy Limited

Lumo Energy Limited (Registered number: 14958748)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Lumo Energy Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr A Brummeler

| Mr A Gosling

| SECRETARY: | Mr A Brummeler

| REGISTERED OFFICE: | 39 Aberdeen Avenue

| Cambridge

| Cambridgeshire

| CB2 8DL

| REGISTERED NUMBER: | 14958748 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| TOR

| Saint-Cloud Way

| Maidenhead

| Berkshire

| SL6 8BN

Lumo Energy Limited (Registered number: 14958748)

Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 103,451 |  | 6,194 |  |

Cash at bank | 201,088 |  | 5,870 |  |

304,539 |  | 12,064 |  |

CREDITORS

Amounts falling due within one year | 5 | (183,306 | ) | (134,412 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 121,233 |  | (122,348 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 121,233 |  | (122,348 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 3 |  | 2 |  |

Share premium | 565,595 |  | - |  |

Retained earnings | (444,365 | ) | (122,350 | ) |

SHAREHOLDERS' FUNDS | 121,233 |  | (122,348 | ) |

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

Mr A Brummeler - Director

Lumo Energy Limited (Registered number: 14958748)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Lumo Energy 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

| Significant judgements and estimates

| In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The company does not make significant estimates and assumptions concerning the future

| Financial instruments

| Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Lumo Energy Limited (Registered number: 14958748)

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.

| Research and development

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

| 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.

| 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 2 (2024 - 1 ) .

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 103,451 |  | 6,194 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 6,609 |  | 722 |  |

| Taxation and social security | - |  | 3,692 |  |

| Other creditors | 176,697 |  | 129,998 |  |

183,306 |  | 134,412 |  |

Lumo Energy Limited (Registered number: 14958748)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 55,232 | A Ordinary | 0.55232 | 1 |  | - |  |

| Allotted and issued:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 219,781 | Ordinary shares | 0.00001 | 2 |  | 2 |  |

| 55,232 A Ordinary shares of 0.55232 each were allotted as fully paid at a premium of 10.24 per share during the year.

7. | ULTIMATE CONTROLLING PARTY

| There is no overall controlling party.