ACCOUNTS - Final Accounts preparation

Unaudited Financial Statements

Extraction Technologies (IP) Limited

For the year ended 30 June 2026

Registered number: NI663716


Extraction Technologies (IP) Limited

Company Information

Directors	Jon Houston
	Stephen Jackman
	Mark Paton
	Ian Dawson


Registered number	NI663716


Registered office	Suite 723 Lisburn Enterprise Centre
	6 Enterprise Crescent
	Ballinderry Road
	Lisburn
	Northern Ireland
	BT28 2BP


Accountants	Grant Thornton Advisors (NI) LLP
	Chartered Accountants
	12 - 15 Donegall Square West
	Belfast
	BT1 6JH


Extraction Technologies (IP) Limited

Contents

	Page
Accountants' report	1
Balance sheet	2
Notes to the financial statements	3 - 6

Independent Accountant's Report to the directors of the unaudited financial statements of Extraction Technologies (IP) Limited for the year ended 30 June 2026

In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Extraction Technologies (IP) Limited for the year ended 30 June 2026, which comprise the Profit and loss account, the Balance sheet and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us.

The financial statements have been prepared on the basis set out in the notes to the financial statements.

This report is made solely to the directors of Extraction Technologies (IP) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Extraction Technologies (IP) Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Extraction Technologies (IP) Limited and its directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with International Standard on Related Services 4410 (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have approved the financial statements for the year ended 30 June 2026 and you have acknowledged on the Balance sheet as at 30 June 2026 your duty to ensure that Extraction Technologies (IP) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Extraction Technologies (IP) Limited is exempt from the statutory audit requirement for the year ended 30 June 2026.

We have not been instructed to carry out an audit or review the financial statements of Extraction Technologies (IP) Limited. 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.

Maeve Hunt FCA
for and on behalf of
Grant Thornton Advisors (NI) LLP
Chartered Accountants 12 - 15 Donegall Square West Belfast BT1 6JH

Date: 8 September 2026

Page 1


Extraction Technologies (IP) Limited Registered number:NI663716

Balance sheet

As at 30 June 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	11		11
		11		11
Creditors: amounts falling due within one year	6	(2,776)		(2,776)
Net current liabilities			(2,765)		(2,765)
Total assets less current liabilities			(2,765)		(2,765)

Net liabilities			(2,765)		(2,765)

Capital and reserves
Called up share capital	7	149	149
Profit and loss account	8	(2,914)	(2,914)
		(2,765)	(2,765)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 September 2026.

Jon Houston

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2


Extraction Technologies (IP) Limited

Notes to the financial statements

For the year ended 30 June 2026

1.	General information

Extraction Technologies (IP) Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office is suite 723 Lisburn Enterprise Centre, 6 Enterprise Crescent, Ballinderry Road, Lisburn, Northern Ireland, BT28 2BP.

The principal activity of the company is that of business support service activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

2.2

Going concern

The company meets its working capital requirements through financial support from its connected parties and is dependent on this continuing support. The directors are confident the support will continue to be made available to allow the company to trade for the foreseeable future. The directors have assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

Page 3


Extraction Technologies (IP) Limited

Notes to the financial statements

For the year ended 30 June 2026

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and

∙Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4


Extraction Technologies (IP) Limited

Notes to the financial statements

For the year ended 30 June 2026

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.

In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.

Employees

The average monthly number of employees, including directors, during the year was 4 (2025 - 4).

Debtors

					2026	2025
					£	£


Other debtors	11	11
	11	11

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to connected party	2,776	2,776
	2,776	2,776

Page 5


Extraction Technologies (IP) Limited

Notes to the financial statements

For the year ended 30 June 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

149 (2025 - 149) Ordinary shares of £1.00 each	149	149

Reserves

Profit and loss account

This includes all current and prior period retained profits and losses.

9.	Related party transactions
	At the balance sheet date, an amount of £2,776 (2025: £2,776) was owed to a related party by virtue of common control. The loan is unsecured, interest free and repayable on demand.

10.	Controlling party

The company is controlled by its directors.

Page 6