Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseSale of electricity via wind turbines00truetruefalse 09935256 2023-04-01 2024-03-31 09935256 2022-04-01 2023-03-31 09935256 2024-03-31 09935256 2023-03-31 09935256 c:Director1 2023-04-01 2024-03-31 09935256 d:PlantMachinery 2023-04-01 2024-03-31 09935256 d:PlantMachinery 2024-03-31 09935256 d:PlantMachinery 2023-03-31 09935256 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09935256 d:CurrentFinancialInstruments 2024-03-31 09935256 d:CurrentFinancialInstruments 2023-03-31 09935256 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09935256 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09935256 d:ShareCapital 2024-03-31 09935256 d:ShareCapital 2023-03-31 09935256 d:RetainedEarningsAccumulatedLosses 2024-03-31 09935256 d:RetainedEarningsAccumulatedLosses 2023-03-31 09935256 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 09935256 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 09935256 c:FRS102 2023-04-01 2024-03-31 09935256 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09935256 c:FullAccounts 2023-04-01 2024-03-31 09935256 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09935256 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09935256









BLAENPANT WIND TURBINE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BLAENPANT WIND TURBINE LIMITED
REGISTERED NUMBER: 09935256

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,108,490
1,170,073

  
1,108,490
1,170,073

Current assets
  

Debtors: amounts falling due within one year
 5 
114,724
130,848

Cash at bank and in hand
  
1,563
665

  
116,287
131,513

Creditors: amounts falling due within one year
 6 
(1,488,950)
(1,530,821)

Net current liabilities
  
 
 
(1,372,663)
 
 
(1,399,308)

Total assets less current liabilities
  
(264,173)
(229,235)

  

Net liabilities
  
(264,173)
(229,235)


Capital and reserves
  

Called up share capital 
  
38,899
38,899

Profit and loss account
  
(303,072)
(268,134)

  
(264,173)
(229,235)


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 19 November 2024.



Page 1

 
BLAENPANT WIND TURBINE LIMITED
REGISTERED NUMBER: 09935256
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024


M R Bolton
Director

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

Page 2

 
BLAENPANT WIND TURBINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Blaenpant Wind Turbine Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number and registered office address can be found on the Company Information page.

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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BLAENPANT WIND TURBINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
Straight line over the life of the lease

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

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.

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 4

 
BLAENPANT WIND TURBINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2023
1,538,724



At 31 March 2024

1,538,724



Depreciation


At 1 April 2023
368,651


Charge for the year on owned assets
61,583



At 31 March 2024

430,234



Net book value



At 31 March 2024
1,108,490



At 31 March 2023
1,170,073


5.


Debtors

2024
2023
£
£


Accrued income and Other debtors
57,991
63,196

Prepayments
25,028
25,412

Deferred taxation
31,705
42,240

114,724
130,848


Page 5

 
BLAENPANT WIND TURBINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
31,367
-

Amounts owed to group undertakings
1,413,551
1,498,596

Other taxation and social security
5,644
-

Accruals and deferred income
38,388
32,225

1,488,950
1,530,821



7.


Deferred taxation




2024


£






At beginning of year
42,240


Charged to profit or loss
6,100


Utilised in year
(16,635)



At end of year
31,705

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
31,705
42,240

31,705
42,240


8.


Controlling party

The immediate parent is BEGL 5 Limited, a company incorporated in England and Wales, and with a
registered office of: 10-12 Bourlet Close, London, w1W 7BR.
The ultimate parent is Broadview Ventures Limited, a company incorporated in England and Wales, and with a registered office of: 10-12 Bourlet Close, London, W1W 7BR.
The controlling party of Broadview Ventures Limited is Jeffrey Corrigan.

 
Page 6