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REGISTERED NUMBER: 07365263 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| CETEC Europe Limited |

| CETEC Europe Limited (Registered number: 07365263) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CETEC Europe Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs Y Zhou

| Miss J Hu

| Q Han

| REGISTERED OFFICE: | 4 Newmarket Court

| Derby

| DE24 8NW

| REGISTERED NUMBER: | 07365263 (England and Wales)

| AUDITORS: | Bourne & Co

| Statutory Auditors

| 6 Lichfield Street

| Burton-on-Trent

| Staffordshire

| DE14 3RD

| CETEC Europe Limited (Registered number: 07365263) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 509,487 |  | 509,487 |  |

509,487 |  | 509,487 |  |

CURRENT ASSETS

Stocks | 3,263 |  | - |  |

Debtors | 6 | 388,150 |  | 402,551 |  |

Cash at bank and in hand | 138,350 |  | 131,038 |  |

529,763 |  | 533,589 |  |

CREDITORS

Amounts falling due within one year | 7 | 18,403 |  | 17,704 |  |

NET CURRENT ASSETS | 511,360 |  | 515,885 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,020,847 |  | 1,025,372 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,091,191 |  | 1,091,191 |  |

Capital redemption reserve | 9 | 513,502 |  | 513,502 |  |

Retained earnings | 9 | (583,846 | ) | (579,321 | ) |

SHAREHOLDERS' FUNDS | 1,020,847 |  | 1,025,372 |  |

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 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 3 July 2026 and were signed on its behalf by:

Q Han - Director

| CETEC Europe Limited (Registered number: 07365263) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| CETEC Europe 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.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about CETEC Europe Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration. Sales are recognised when goods have been delivered.

| Tangible fixed assets

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

| Plant and machinery | - | 33% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year 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.

| CETEC Europe Limited (Registered number: 07365263) |

Notes to the Financial Statements - continued

for the Year Ended 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 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 accounted for as a cost 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.

| Debtors

| Short term debtors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

| Creditors

| Short term creditors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

| CETEC Europe Limited (Registered number: 07365263) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 42,410 |  | 1,965 |  | 44,375 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 42,410 |  | 1,965 |  | 44,375 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  |

| At 31 December 2024 | - |  | - |  | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 509,487 |  |

| NET BOOK VALUE

| At 31 December 2025 | 509,487 |  |

| At 31 December 2024 | 509,487 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 340,071 |  | 348,594 |  |

| VAT | 2,634 |  | 12,703 |  |

| Prepayments and accrued income | 45,445 |  | 41,254 |  |

388,150 |  | 402,551 |  |

| CETEC Europe Limited (Registered number: 07365263) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,753 |  | - |  |

| Accruals and deferred income | 16,650 |  | 17,704 |  |

18,403 |  | 17,704 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1,091,191 | Ordinary | £1 | 1,091,191 |  | 1,091,191 |  |

9. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | (579,321 | ) | 513,502 |  | (65,819 | ) |

| Deficit for the year | (4,525 | ) | (4,525 | ) |

| At 31 December 2025 | (583,846 | ) | 513,502 |  | (70,344 | ) |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Callum Edwards BFP ACA (Senior Statutory Auditor)

| for and on behalf of Bourne & Co

11. | RELATED PARTY DISCLOSURES

| Transactions not concluded under normal market conditions:

| Changzhou Evergreen Technology Co., Ltd.

| During the year the company made sales of goods, carriage and management fees to its immediate parent company Changzhou Evergreen Technology Co, Ltd totalling £231,154 (2024 - £247,600) . These transactions were made at cost plus an administration fee. The balance outstanding at the year-end in relation to these sales was £216,971 (2024: £224,720).

| CETEC Europe Limited (Registered number: 07365263) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | ULTIMATE PARENT COMPANY

| Changzhou Evergreen Technology Co., Ltd is the ultimate parent company and prepares consolidated financial statements.

| The company is registered in China with a registered office 300, Hehai West Road, Changzhou, Jiangsu, 213125 China.