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REGISTERED NUMBER: 08425377 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| SJD Free Solar (UK) 2 Ltd |

SJD Free Solar (UK) 2 Ltd (Registered number: 08425377)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

SJD Free Solar (UK) 2 Ltd (Registered number: 08425377)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,332,003 |  | 1,502,783 |  |

CURRENT ASSETS

Stocks | - |  | 675 |  |

Debtors | 5 | 1,171,980 |  | 3,790,420 |  |

Cash at bank | 308,104 |  | 593,157 |  |

1,480,084 |  | 4,384,252 |  |

CREDITORS

Amounts falling due within one year | 6 | (108,206 | ) | (193,438 | ) |

NET CURRENT ASSETS | 1,371,878 |  | 4,190,814 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,703,881 |  | 5,693,597 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (4,000,000 | ) |

NET ASSETS | 2,703,881 |  | 1,693,597 |  |

CAPITAL AND RESERVES

Called up share capital | 750,002 |  | 750,002 |  |

Retained earnings | 1,953,879 |  | 943,595 |  |

2,703,881 |  | 1,693,597 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

SJD Free Solar (UK) 2 Ltd (Registered number: 08425377)

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr G R Bell - Director

SJD Free Solar (UK) 2 Ltd (Registered number: 08425377)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| SJD Free Solar (UK) 2 Ltd 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: | 08425377

| Registered office: | Westminster House

| 10 Westminster Road

| Macclesfield

| Cheshire

| SK10 1BX

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 recognised to the extent that it is probable that economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, VAT 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 | - | 2% on 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 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

SJD Free Solar (UK) 2 Ltd (Registered number: 08425377)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025 | 7,665,757 |  |

| Disposals | (21,833 | ) |

| At 31 December 2025 | 7,643,924 |  |

| DEPRECIATION

| At 1 January 2025 | 6,162,974 |  |

| Charge for year | 166,717 |  |

| Eliminated on disposal | (17,770 | ) |

| At 31 December 2025 | 6,311,921 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,332,003 |  |

| At 31 December 2024 | 1,502,783 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 14,805 |  | 4,131 |  |

| Amounts owed by group undertakings | 853,720 |  | 3,642,289 |  |

| Other debtors | 303,455 |  | 144,000 |  |

1,171,980 |  | 3,790,420 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 50,264 |  | 9,210 |  |

| Taxation and social security | - |  | 108,687 |  |

| Other creditors | 57,942 |  | 75,541 |  |

108,206 |  | 193,438 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | - |  | 4,000,000 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent undertaking is Atmosclear Investments Limited . Its registered office address is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX. Its principal place of business is Pine Grove Enterprise Centre, Pine Grove, Crowborough, East Sussex, TN6 1DH.

| The ultimate parent undertaking is Biothermic Holdings SA . Its registered office address is 16 Rue Jean L'Aveugle, L-1148, Luxembourg.