Energetech Ltd.

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Statement of Changes in Equity	5
Notes to the Financial Statements	6—8

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Energetech Ltd.

Accountants' Report

For The Year Ended 30 September 2025

Accountants' Report

Report to the director on the preparation of the unaudited statutory accounts of Energetech Ltd. for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Energetech Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given 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/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Energetech Ltd. , 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 Energetech Ltd. and state those matters that we have agreed to state to the director of Energetech Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Energetech Ltd. and its director as a body for our work or for this report.

It is your duty to ensure that Energetech Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Energetech Ltd. . You consider that Energetech Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Energetech Ltd. . 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 financial statements.

27 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Energetech Ltd.

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC675293

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		136		781

			136		781
CURRENT ASSETS
Stocks	5	-		27,057
Debtors	6	14,735		5,761
Cash at bank and in hand		45,881		109,040

		60,616		141,858
Creditors: Amounts Falling Due Within One Year	7	(4,891 )		(95,845 )

NET CURRENT ASSETS (LIABILITIES)			55,725		46,013

TOTAL ASSETS LESS CURRENT LIABILITIES			55,861		46,794

NET ASSETS			55,861		46,794

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			55,851		46,784

SHAREHOLDERS' FUNDS			55,861		46,794

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Energetech Ltd.

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 27 May 2026 and were signed on its behalf by:

Mr D Brown

Director

The notes on pages 6 to 8 form part of these financial statements.

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Energetech Ltd.

Statement of Changes in Equity

For The Year Ended 30 September 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 October 2023	10	29,454	29,464
Profit for the year and total comprehensive income	-	112,330	112,330

Dividends paid	-	(95,000)	(95,000)

As at 30 September 2024 and 1 October 2024	10	46,784	46,794


Profit for the year and total comprehensive income	-	9,067	9,067

Dividends paid	-	-	-

As at 30 September 2025	10	55,851	55,861

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Energetech Ltd.

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Energetech Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC675293 . The registered office is Amicable House, 252 Union Street, Aberdeen, AB10 1TN.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Energetech Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	179	2,228	2,407

As at 30 September 2025	179	2,228	2,407

Depreciation
As at 1 October 2024	91	1,535	1,626
Provided during the period	45	600	645

As at 30 September 2025	136	2,135	2,271

Net Book Value
As at 30 September 2025	43	93	136

As at 1 October 2024	88	693	781

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Energetech Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Stocks

	2025	2024
	£	£
Work in progress	-	27,057

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	11,000	621
VAT	842	5,140
Director's loan account	2,893	-

	14,735	5,761

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	124	1,247
Corporation tax	2,448	36,776
Other creditors	69	66
Accruals and deferred income	2,250	2,250
Director's loan account	-	55,506

	4,891	95,845

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Donald Brown	(55,506 )	59,023	(624 )	-	2,893

The above loan is interest free and has no fixed repayment terms.

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Director	Mr D Brown

Secretary	Mr J Brown

Company Number	SC675293

Registered Office	Amicable House
	252 Union Street
	Aberdeen
	AB10 1TN

Accountants	Nuvo Scotland Limited
	Bankhead Drive
	City South Office Park
	Portlethen
	Aberdeen
	AB12 4XX