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REGISTERED NUMBER: 11020421 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| JTM Power Solutions Limited |

JTM Power Solutions Limited (Registered number: 11020421)

Contents of the Financial Statements

for the Year Ended 31 October 2025

| Page |

Chartered accountants' report | 1 |

Statement of financial position | 2 |  | to |  | 3

Notes to the financial statements | 4 |  | to |  | 7

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

JTM Power Solutions Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JTM Power Solutions Limited for the year ended 31 October 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of JTM Power Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JTM Power Solutions Limited and state those matters that we have agreed to state to the director of JTM Power Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JTM Power Solutions Limited and its director for our work or for this report.

It is your duty to ensure that JTM Power Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JTM Power Solutions Limited. You consider that JTM Power Solutions Limited 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 financial statements of JTM Power 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 financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

20 July 2026

JTM Power Solutions Limited (Registered number: 11020421)

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 22,190 |  | 33,119 |  |

Current assets

Debtors | 6 | 4,351 |  | 4,384 |  |

Cash at bank | 12,967 |  | 7,521 |  |

17,318 |  | 11,905 |  |

Creditors

Amounts falling due within one year | 7 | 11,391 |  | 8,525 |  |

Net current assets | 5,927 |  | 3,380 |  |

Total assets less current liabilities | 28,117 |  | 36,499 |  |

Creditors

Amounts falling due after more than one year | 8 | (25,884 | ) | (29,988 | ) |

Provisions for liabilities | (2,482 | ) | (3,295 | ) |

Net (liabilities)/assets | (249 | ) | 3,216 |  |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (349 | ) | 3,116 |  |

Shareholders' funds | (249 | ) | 3,216 |  |

JTM Power Solutions Limited (Registered number: 11020421)

Statement of Financial Position - continued

31 October 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 July 2026 and were signed by:

J T Morgan - Director

JTM Power Solutions Limited (Registered number: 11020421)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | Statutory information

| JTM Power Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11020421

| Registered office: | 22 St. Georges Street

| Stamford

| Lincolnshire

| PE9 2BU

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

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| 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.

| Motor vehicles | - | 33% on reducing balance

| Computer & office equipmt | - | 33% on reducing balance

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

| 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 statement of financial position date.

JTM Power Solutions Limited (Registered number: 11020421)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

| Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

| Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

| Going concern

| The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its directors, shareholders and related companies and partnerships. The financial statements do not include any adjustments that would arise if such support is not continuing.

| Share Capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | Employees and directors

| The average number of employees during the year was 3 (2024 - 3 ) .

JTM Power Solutions Limited (Registered number: 11020421)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | Tangible fixed assets

| Computer |

| Motor |  | & office |

| vehicles |  | equipmt |  | Totals

£ | £ | £ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 43,410 |  | 3,994 |  | 47,404 |  |

| Depreciation

| At 1 November 2024 | 11,362 |  | 2,923 |  | 14,285 |  |

| Charge for year | 10,576 |  | 353 |  | 10,929 |  |

| At 31 October 2025 | 21,938 |  | 3,276 |  | 25,214 |  |

| Net book value

| At 31 October 2025 | 21,472 |  | 718 |  | 22,190 |  |

| At 31 October 2024 | 32,048 |  | 1,071 |  | 33,119 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,044 |  | 4,032 |  |

| Prepayments | 307 |  | 352 |  |

4,351 |  | 4,384 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 4,104 |  | 4,104 |  |

| Trade creditors | 109 |  | - |  |

| Social security and other taxes | 591 |  | (15 | ) |

| VAT | 1,267 |  | 687 |  |

| Directors' loan accounts | 2,250 |  | 2,250 |  |

| Accrued expenses | 3,070 |  | 1,499 |  |

11,391 |  | 8,525 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 25,884 |  | 29,988 |  |

JTM Power Solutions Limited (Registered number: 11020421)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 29,988 |  | 34,092 |  |

| Hire Purchase and Lease Agreements are secured on assets financed.

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |