Caput Energy Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Caput Energy Limited for the year ended 31 July 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caput Energy Limited 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Caput Energy Limited , as a body, in accordance with the terms of our engagement letter dated 27 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caput Energy Limited and state those matters that we have agreed to state to the directors of Caput Energy Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caput Energy Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Caput Energy Limited 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 Caput Energy Limited . You consider that Caput Energy Limited 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 Caput Energy 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 financial statements.

21st October 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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Caput Energy Limited

Balance Sheet

As At 31 July 2026

Balance Sheet

Registered number: 11457595

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		234,686		266,699
Tangible Assets	5		105,369		122,512

			340,055		389,211
CURRENT ASSETS
Stocks	6	28,900		25,966
Debtors	7	67,499		171,000
Cash at bank and in hand		124,690		100,677

		221,089		297,643
Creditors: Amounts Falling Due Within One Year	8	(124,985 )		(199,207 )

NET CURRENT ASSETS (LIABILITIES)			96,104		98,436

TOTAL ASSETS LESS CURRENT LIABILITIES			436,159		487,647

Creditors: Amounts Falling Due After More Than One Year	9		(22,825 )		(32,778 )

NET ASSETS			413,334		454,869

CAPITAL AND RESERVES
Called up share capital	10		25		14
Share premium account			1,923,288		1,283,505
Profit and Loss Account			(1,509,979 )		(828,650 )

SHAREHOLDERS' FUNDS			413,334		454,869

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Caput Energy Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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.

On behalf of the board

Mr Phineas Page

Director

21st October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Caput Energy Limited

Notes to the Financial Statements

For The Year Ended 31 July 2026

Notes to the Financial Statements

1. General Information

Caput Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11457595 . The registered office is C/O The Bfmc Concord House, 41 Overy Street, Dartford, Kent, DA1 1UP.

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. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Emporia monitor	20% Straight Line Method
Motor Vehicles	25% Reducing Balance Method
Fixtures & Fittings	25% Straight Line Method
Computer Equipment	25% Straight Line Method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Caput Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Intangible Assets

	Website costs	Software development	Total
	£	£	£
Cost
As at 1 August 2025	3,750	320,134	323,884

As at 31 July 2026	3,750	320,134	323,884

Amortisation
As at 1 August 2025	3,750	53,435	57,185
Impairment losses	-	32,013	32,013

As at 31 July 2026	3,750	85,448	89,198

Net Book Value
As at 31 July 2026	-	234,686	234,686

As at 1 August 2025	-	266,699	266,699

5. Tangible Assets

	Emporia monitor	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2025	176,173	9,583	1,257	23,201	210,214
Additions	20,882	-	1,429	733	23,044

As at 31 July 2026	197,055	9,583	2,686	23,934	233,258

Depreciation
As at 1 August 2025	62,344	7,187	1,257	16,914	87,702
Provided during the period	36,310	516	102	3,259	40,187

As at 31 July 2026	98,654	7,703	1,359	20,173	127,889

...CONTINUED

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Caput Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

Net Book Value
As at 31 July 2026	98,401	1,880	1,327	3,761	105,369

As at 1 August 2025	113,829	2,396	-	6,287	122,512

6. Stocks

	2026	2025
	£	£
Stock	28,900	25,966

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	34,872	65,274
Other debtors	32,627	105,726

	67,499	171,000

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	40,262	26,338
Bank loans and overdrafts	7,546	2,556
Other loans	20,000	125,788
Other creditors	36,707	29,572
Taxation and social security	20,470	14,953

	124,985	199,207

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	22,825	32,778

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2,466,553 Ordinary Shares of £ 0.00001 each	25	14

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