REGISTERED NUMBER: SC542641 (Scotland)

HY-Tech Eco (UK) Ltd

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W Hou

REGISTERED OFFICE:

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

REGISTERED NUMBER:

SC542641 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Bank of China

1 Lothbury

London

EC2R 7DB

FIXED ASSETS

Intangible assets

4

9,000

12,000

Tangible assets

5

1,594

598

Investments

6

789,515

558,392

800,109

570,990

CURRENT ASSETS

Debtors

7

394,866

2,723

Cash at bank

7,274

174,447

402,140

177,170

CREDITORS

Amounts falling due within one year

8

1,291,216

827,144

NET CURRENT LIABILITIES

(889,076

)

(649,974

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(88,967

)

(78,984

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(89,067

)

(79,084

)

SHAREHOLDERS' FUNDS

(88,967

)

(78,984

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 19 August 2026 and were signed by:

Mr W Hou - Director

1.	STATUTORY INFORMATION

HY-Tech Eco (UK) 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.

Preparation of consolidated financial statements

The financial statements contain information about HY-Tech Eco (UK) Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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 etc

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

30,000

AMORTISATION

At 1 September 2024

18,000

Charge for year

3,000

At 31 August 2025

21,000

NET BOOK VALUE

At 31 August 2025

9,000

At 31 August 2024

12,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

897

Additions

1,943

At 31 August 2025

2,840

DEPRECIATION

At 1 September 2024

299

Charge for year

947

At 31 August 2025

1,246

NET BOOK VALUE

At 31 August 2025

1,594

At 31 August 2024

598

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 September 2024

558,392

Additions

231,123

At 31 August 2025

789,515

NET BOOK VALUE

At 31 August 2025

789,515

At 31 August 2024

558,392

The company has subscribed to USD 5,000,000 of registered capital in its Chinese subsidiary. As at 31 August 2025, USD 1,001,200 (£789,515) has been paid. The remaining USD 3,998,800 is contractually committed and is expected to be paid by 30 September 2053, subject to regulatory requirements in China.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

394,866

2,723

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,905

Amounts owed to group undertakings

1,210,146

747,987

Other creditors

81,070

77,252

1,291,216

827,144

9.	RELATED PARTY DISCLOSURES

Mr W Hou is the director of HY-Tech Eco (UK) Ltd. There was a balance of £75,517 (2024: £75,517) due to the director on 31 August 2025. The balance is unsecured, repayable on demand and no interest was charged in the year.

Dongfang Huanyu Environmental Technology Development Co., Ltd is the parent company of HY-Tech Eco (UK) Ltd. During the year, Dongfang Huanyu Environmental Technology Development Co., Ltd loaned £462,159 (2024: £739,751) to the company. There was a balance of £1,210,146 (2024: £747,987) due to Dongfang Huanyu Environmental Technology Development Co., Ltd on 31 August 2025. The balance is unsecured, interest free and repayable on demand.

HeTai Industrial Investment (Anyang) Co., Ltd is a subsidiary company of HY-Tech Eco (UK) Ltd and is located in China. In 2024, the company had subscribed to USD 5,000,000 of registered capital in HeTai Industrial Investment (Anyang) Co., Ltd. During the year, a total of USD 301,200 (2024: USD 700,000) had been paid for the subscription. The remaining USD 3,998,800 (2024: USD 4,300,000) is contractually committed and is expected to be paid by 30 September 2053, subject to regulatory requirements in China.

During the year, the company had advanced in total of £394,865 (USD 499,979) to Hetai Bangcheng Vibration Control Equipment (Henan) Co., Ltd. A company in China in which Mr W Hou is a director. On 31 August 2025, there is a balance of £394,865 (USD 499,979) owed to HY-Tech Eco (UK) Ltd and the balance is unsecured, interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J Qiu.

From 10 July 2026, Mr W Hou was the ultimate controlling party when Mr W Hou acquired more than 50% of the parent company shares.

HY-Tech (UK) Ltd is a wholly owned subsidiary of Dongfang Huanyu Environmental Technology Development Co., Ltd, a company registered in China.

11.	GOING CONCERN

The financial statements have been prepared on the going concern principal which assumes that the company will continue to function in the foreseeable future. In order to do so the company will require the continued support of its director, bankers and creditors. The director and parent company are willing to support the company.