Spectroconn Ltd.

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Spectroconn Ltd. for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Spectroconn Ltd. which comprise the Profit and Loss Account, the Balance Sheet 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Spectroconn Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Spectroconn Ltd. and state those matters that we have agreed to state to the director of Spectroconn Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spectroconn Ltd. and its director as a body for our work or for this report.

It is your duty to ensure that Spectroconn Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Spectroconn Ltd. . You consider that Spectroconn 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 accounts of Spectroconn 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 financial statements.

31 August 2026

Nuvo Scotland Limited

Office 2&3

Thainstone Business Centre

Thainstone

Inverurie

AB51 5TB

Page 1

Page 2

Spectroconn Ltd.

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: SC411105

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	156		-
Cash at bank and in hand		615		118

		771		118
Creditors: Amounts Falling Due Within One Year	5	(22,780 )		(22,272 )

NET CURRENT ASSETS (LIABILITIES)			(22,009 )		(22,154 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,009 )		(22,154 )

NET LIABILITIES			(22,009 )		(22,154 )

CAPITAL AND RESERVES
Called up share capital			1,000		1,000
Profit and Loss Account			(23,009 )		(23,154 )

SHAREHOLDERS' FUNDS			(22,009)		(22,154)

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 31 August 2026 and were signed on its behalf by:

Mr A Porebski

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

Page 3

Spectroconn Ltd.

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Spectroconn Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC411105 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeen, AB12 4XX.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and not calling on the director's loan account for repayment until the company is in such a position to be able to make repayments.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Spectroconn Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Debtors

	2025	2024
	£	£
Due within one year
VAT	156	-

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
VAT	-	14
Accruals and deferred income	800	600
Director's loan account	21,980	21,658

	22,780	22,272

6. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Arkadiusz Porebski	(21,658 )	-	(322 )	-	(21,980 )

The above loan is interest free and has no fixed repayment terms.

7. Ultimate Controlling Party

The company's ultimate controlling party is Mr A A Porebski.

Page 4