ACCOUNTS - Final Accounts preparation

Registered number: SC655173

NET ZERO TECHNOLOGY TESTING HUB LIMITED

(FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED)
(A Company Limited by Guarantee)

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

COMPANY INFORMATION

Director	M Dawes


Registered number	SC655173


Registered office	W-Zero 1 Hareness Road
	Altens Industrial Estate
	Aberdeen
	AB12 3LE


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

CONTENTS

	Page
Director's Report	1
Director's Responsibilities Statement	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	5


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

DIRECTOR'S REPORT

FOR THE YEAR ENDED 28 FEBRUARY 2026

The director presents her report and the financial statements for the year ended 28 February 2026.

Director

The director who served during the year was:

M Dawes

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

................................................

M Dawes

Director

Date: 27 October 2026

Page 1


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

DIRECTOR'S RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 28 FEBRUARY 2026

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the director is required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2026

The Company has not traded during the year. During the year, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 3


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee) REGISTERED NUMBER:SC655173

BALANCE SHEET

AS AT 28 FEBRUARY 2026

	2026	2025
	£	£



Total assets less current liabilities	-	-

Net assets	-	-

Capital and reserves
	-	-

For the year ended 28 February 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the 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 by:

................................................

M Dawes

Director

Date: 27 October 2026

The notes on page 5 form part of these financial statements.

Page 4


NET ZERO TECHNOLOGY TESTING HUB LIMITED (FORMERLY TRANSITION TECHNOLOGY CENTRE LIMITED) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

Net Zero Technology Tetsing Hub Limited is a private company limited by guarantee incorporated in the United Kingdom. The registered office is W-Zero 1 Hareness Road, Altens Industrial Estate, Aberdeen, AB12 3LE.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

2.2

Going concern

The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations for at least a period of 12 months from the date of approval of these financial statements. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

As a result, the directors have continuted to adopt the going concern basis of the accounting in preparing the annual financial statements.

3.	Controlling party

The ultimate controlling party is considered to be the director.

Page 5