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REGISTERED NUMBER: SC818841 (Scotland)

Abridged Unaudited Financial Statements

for the Period 8 August 2024 to 31 December 2025

for

Kight Powerhub BESS (Scotland) Ltd

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Contents of the Financial Statements

for the Period 8 August 2024 to 31 December 2025

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Abridged Balance Sheet

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 609 |  |

| CURRENT ASSETS

| Debtors | 202,407 |  |  |

| Cash at bank | 12,115 |  |  |

214,522 |  |

| CREDITORS

| Amounts falling due within one year | 179,038 |  |

| NET CURRENT ASSETS | 35,484 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 36,093 |  |

| CAPITAL AND RESERVES

| Called up share capital | 109 |  |

| Share premium | 1,199,989 |  |

| Retained earnings | (1,164,005 | ) |

36,093 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Abridged Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 July 2026 and were signed on its behalf by:

Mr A R Flett - Director

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Notes to the Financial Statements

for the Period 8 August 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| Kight Powerhub BESS (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC818841

| Registered office: | 5 South Charlotte Street

| Edinburgh

| EH2 4AN

| 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.

| Going concern

| It is the intention of the directors for the company to continue trading for the foreseeable future therefore these financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate adjustments would be made to reduce assets to their recoverable amounts to provide for any further liabilities that might arise and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| Grants

| Grants that are received in respect of expenses or losses already incurred by the entity are recognised in profit and loss in the period when the grant becomes receivable.

| Taxation

| Taxation for the period 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.

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Notes to the Financial Statements - continued

for the Period 8 August 2024 to 31 December 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 period 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.

| 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 period was 3 .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 812 |  |

| At 31 December 2025 | 812 |  |

| DEPRECIATION

| Charge for period | 203 |  |

| At 31 December 2025 | 203 |  |

| NET BOOK VALUE

| At 31 December 2025 | 609 |  |

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 December 2025:

£ |

| Mr L M Fagg |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 6,224 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 6,224 |  |

Kight Powerhub BESS (Scotland) Ltd (Registered number: SC818841)

Notes to the Financial Statements - continued

for the Period 8 August 2024 to 31 December 2025

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mr J R Whitbread |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 60,431 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 60,431 |  |

| Interest has been charged at the official rate of 2.25%. The loans are repayable within nine months.

6. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr L M Fagg.