Contents

Balance Sheet

As at 20 October 2026

Balance Sheet Continued

For the period ended 20 October 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

For the period ended 20 October 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts 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 accounts.
• For the period ended 20 October 2026 the company was dormant and did not trade.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 20 October 2026.

Notes to the Financial Statements

For the period 1 January 2026 to 20 October 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 0 (previous period: 0)

Notes to the Financial Statements (continued)

4. Principal activities and cessation of trading

The principal activity of the company continued to be that of holding patents and licenses related to the development of refuelling of mobile hydrogen systems.

On 20 October 2026, the directors resolved to cease trading, wind up the company's affairs, and apply to the Registrar of Companies for voluntary dissolution via the strike-off procedure (Form DS01). Accordingly, the company ceased all trading operations on 20 October 2026 and has remained dormant since that date while settling its remaining outstanding positions.

Notes to the Financial Statements (continued)

5. Financial position and basis of preperation

The financial statements have been prepared on a break-up basis, as the company is no longer a going concern.

All known assets have been realized or written down to their net recoverable value, and provisions have been made for all known liabilities, contractual obligations, and estimated costs arising directly from the closure of the business.