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REGISTERED NUMBER: SC526613 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| FOR |

| J TECH ENGINEERING LTD |

J TECH ENGINEERING LTD (REGISTERED NUMBER: SC526613)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 4

Chartered Accountants' Report | 5 |

J TECH ENGINEERING LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTOR: | J R Ollier

| REGISTERED OFFICE: | 4 West Craibstone Street

| Bon-Accord Square

| ABERDEEN

| AB11 6YL

| REGISTERED NUMBER: | SC526613 (Scotland)

| ACCOUNTANTS: | Bain Henry Reid

| Chartered Accountants

| 4 West Craibstone Street

| Bon-Accord Square

| ABERDEEN

| AB11 6YL

J TECH ENGINEERING LTD (REGISTERED NUMBER: SC526613)

BALANCE SHEET

28 FEBRUARY 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 260 |  | 8,172 |  |

Cash at bank | 3,721 |  | 19,722 |  |

3,981 |  | 27,894 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,846 |  | 25,074 |  |

NET CURRENT ASSETS | 1,135 |  | 2,820 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,135 |  | 2,820 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,134 |  | 2,819 |  |

SHAREHOLDERS' FUNDS | 1,135 |  | 2,820 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 4 August 2026 and were signed by:

J R Ollier - Director

J TECH ENGINEERING LTD (REGISTERED NUMBER: SC526613)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| J Tech Engineering Ltd is a private company, limited by shares , registered in Scotland. 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. Turnover includes revenue earned from the rendering of services.

| Rendering of Services

| Revenue is recognised in the accounting period in which the services are rendered when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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 etc | - | 33% on cost

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| 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 1 (2025 - 1 ) .

J TECH ENGINEERING LTD (REGISTERED NUMBER: SC526613)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 5,148 |  |

| DEPRECIATION

| At 1 March 2025

| and 28 February 2026 | 5,148 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 260 |  | 8,172 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 1,611 |  | 22,875 |  |

| Other creditors | 1,235 |  | 2,199 |  |

2,846 |  | 25,074 |  |

7. | RELATED PARTY DISCLOSURES

| Details of directors loan account transactions and the year end balance are as follows:

|  | 2026 |  | 2025 |  |

| £ |  | £ |  |

| Amount due to the director at the start of the year |  | 249 |  | 19 |  |

| Received from the director during the year |  | - |  | 230 |  |

| Paid to the director during the year |  | (14 | ) | - |  |

| Amount due to the director at the end of the year |  | 235 |  | 249 |  |

| The loan has no set repayment terms and no interest is chargeable.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

J TECH ENGINEERING LTD

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 Balance Sheet. 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 J Tech Engineering Ltd for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of J Tech Engineering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J Tech Engineering Ltd and state those matters that we have agreed to state to the director of J Tech Engineering Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J Tech Engineering Ltd 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 profit of J Tech Engineering Ltd. You consider that J Tech Engineering Ltd 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 J Tech Engineering Ltd. 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.

Bain Henry Reid

Chartered Accountants

4 West Craibstone Street

Bon-Accord Square

ABERDEEN

AB11 6YL

4 August 2026