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REGISTERED NUMBER: 08737656 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ENT AT 150 LIMITED

TRADING AS

ENT AT 150 LIMITED

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ENT AT 150 LIMITED |

| TRADING AS ENT AT 150 LIMITED |

COMPANY INFORMATION

for the Year Ended 31 October 2025

| DIRECTOR: | Professor A Wright

| REGISTERED OFFICE: | Langley House

| 53 Theobald Street

| Borehamwood

| WD6 4RT

| REGISTERED NUMBER: | 08737656 (England and Wales)

| ACCOUNTANTS: | Accura Accountants Ltd

| Langley House

| 53 Theobald Street

| Borehamwood

| WD6 4RT

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

STATEMENT OF FINANCIAL POSITION

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 49,653 |  | 47,099 |  |

49,653 |  | 47,099 |  |

CURRENT ASSETS

Debtors | 6 | 73,819 |  | 73,412 |  |

Cash at bank and in hand | 35,075 |  | 31,085 |  |

108,894 |  | 104,497 |  |

CREDITORS

Amounts falling due within one year | 7 | 82,753 |  | 82,022 |  |

NET CURRENT ASSETS | 26,141 |  | 22,475 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 75,794 |  | 69,574 |  |

PROVISIONS FOR LIABILITIES | 9,434 |  | 6,887 |  |

NET ASSETS | 66,360 |  | 62,687 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 65,960 |  | 62,287 |  |

66,360 |  | 62,687 |  |

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.

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

STATEMENT OF FINANCIAL POSITION - continued

31 October 2025

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 24 July 2026 and were signed by:

Professor A Wright - Director

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| ENT at 150 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Tangible fixed assets

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

| life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant & machinery - over 4 years straight line method

| Leasehold - over 15 years straight line

| Fixtures & fittings - 25% reducing balance method

| Computer equipment - 33% reducing balance method

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| 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.

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 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 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Lease incentives, such as a rent free period, will be recognised over the life of the life 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any material unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment or to provide termination benefits.

| Impairment of assets

| A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversals at each reporting date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 9 ) .

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 32,500 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 32,500 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 39,472 |  | 156,327 |  | 195,799 |  |

| Additions | - |  | 19,708 |  | 19,708 |  |

| At 31 October 2025 | 39,472 |  | 176,035 |  | 215,507 |  |

| DEPRECIATION

| At 1 November 2024 | 21,053 |  | 127,647 |  | 148,700 |  |

| Charge for year | 2,631 |  | 14,523 |  | 17,154 |  |

| At 31 October 2025 | 23,684 |  | 142,170 |  | 165,854 |  |

| NET BOOK VALUE

| At 31 October 2025 | 15,788 |  | 33,865 |  | 49,653 |  |

| At 31 October 2024 | 18,419 |  | 28,680 |  | 47,099 |  |

| ENT AT 150 LIMITED (REGISTERED NUMBER: 08737656) |

| TRADING AS ENT AT 150 LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 54,785 |  |

| DEPRECIATION

| At 1 November 2024

| and 31 October 2025 | 54,785 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 73,819 |  | 73,412 |  |

| Included in other debtors due within one year are prepayments of £58,598 (2024: £60,370).

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 52,455 |  | 43,784 |  |

| Taxation and social security | 5,023 |  | 13,354 |  |

| Other creditors | 25,275 |  | 24,884 |  |

82,753 |  | 82,022 |  |

| Included in other creditors due within one year are accrued expenses of £10,000 (2024: £10,000).