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Registered number: 09624741
Long Ash Lane Solar Park Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09624741
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,418,894 3,609,716
3,418,894 3,609,716
CURRENT ASSETS
Debtors 2,787,714 2,478,598
Cash at bank and in hand 799,441 278,642
3,587,155 2,757,240
Creditors: Amounts Falling Due Within One Year (234,180 ) (87,607 )
NET CURRENT ASSETS (LIABILITIES) 3,352,975 2,669,633
TOTAL ASSETS LESS CURRENT LIABILITIES 6,771,869 6,279,349
Creditors: Amounts Falling Due After More Than One Year (4,953,380 ) (4,953,380 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (108,521 ) (68,108 )
NET ASSETS 1,709,968 1,257,861
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,709,868 1,257,761
SHAREHOLDERS' FUNDS 1,709,968 1,257,861
Page 1
Page 2
For the year ending 31 December 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Graham Bell
Director
19 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Long Ash Lane Solar Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09624741 . The registered office is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 represents consideration receivable for electricity generated in the ordinary course of the company's activities. Revenue is recognised when the electricity is generated. Revenue is shown net of VAT, discounts and rebates.
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:
Plant & Machinery - Solar parks - 25 years straight line
2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.5. Taxation
Taxation represents the sum of tax currently payable and deferred tax.
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.
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 reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Directors 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 4,759,502
As at 31 December 2023 4,759,502
Depreciation
As at 1 January 2023 1,149,786
Provided during the period 190,822
As at 31 December 2023 1,340,608
Net Book Value
As at 31 December 2023 3,418,894
As at 1 January 2023 3,609,716
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Other Commitments
Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Not later than one year 39,243 37,266
Later than one year and not later than five years 160,110 152,047
Later than five years 554,805 565,356
754,158 754,669
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Atmosclear Investments Limited . Its registered office address is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX. Its principal place of business is Pine Grove Enterprise Centre, Pine Grove, Crowborough, East Sussex, TN6 1DH.

The ultimate parent undertaking is Biothermic Holdings SA . Its registered office address is 16 Rue Jean L'Aveugle, L-1148, Luxembourg.
8. Contingent Liabilities
The company has an obligation on its operating lease that on cessation the land will be restored to its original condition. No provision has been made for this cost on the basis that the estimate cannot be reliably made.
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