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REGISTERED NUMBER: 07933651 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Willen Biogas Ltd

Willen Biogas Ltd (Registered number: 07933651)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Willen Biogas Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: A T Williams
H D G Williams
D B Williams
M A Lennon





REGISTERED OFFICE: Cattlegate Farm
Cattlegate Road
Enfield
EN2 8AU





REGISTERED NUMBER: 07933651 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

Willen Biogas Ltd (Registered number: 07933651)

Abridged Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,853,525 1,400,309

CURRENT ASSETS
Debtors 480,023 547,958
Cash at bank 6,950 15,550
486,973 563,508
CREDITORS
Amounts falling due within one year 818,493 682,448
NET CURRENT LIABILITIES (331,520 ) (118,940 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,522,005

1,281,369

CREDITORS
Amounts falling due after more than one
year

3,785,224

3,160,512
NET LIABILITIES (2,263,219 ) (1,879,143 )

CAPITAL AND RESERVES
Called up share capital 5 1,490,208 1,490,208
Retained earnings (3,753,427 ) (3,369,351 )
SHAREHOLDERS' FUNDS (2,263,219 ) (1,879,143 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Willen Biogas Ltd (Registered number: 07933651)

Abridged Balance Sheet - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by:




A T Williams - Director D B Williams - Director




H D G Williams - Director M A Lennon - Director


Willen Biogas Ltd (Registered number: 07933651)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Willen Biogas Ltd 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

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Road Improvements - 20 years straight line
Plant & Machinery - 20% - 25% reducing balance
Green Waste Plant - 20 years straight line
Anaerobic Digester - 20 years straight line

Freehold land and assets in the course of construction are not depreciated.

Assets have previously been impaired, and on the date of acquisition the director's felt that the value of the remaining assets represented a fair value.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction
costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Willen Biogas Ltd (Registered number: 07933651)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
Despite having net current liabilities of £331,520 (2023 = £118,940), and incurring an operating loss of £329,427 (2023 = £1,181,864) the directors believe that the company is able to generate sufficient cash to meet its liabilities as they fall due for payment. For these reasons, the directors continue to adopt the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2024 17,004,817
Additions 622,072
At 31 December 2024 17,626,889
DEPRECIATION
At 1 January 2024 15,604,508
Charge for year 168,856
At 31 December 2024 15,773,364
NET BOOK VALUE
At 31 December 2024 1,853,525
At 31 December 2023 1,400,309

Willen Biogas Ltd (Registered number: 07933651)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

The net carrying value of tangible fixed assets includes £261,022.75 (2023 - £362,655.52) of assets held under finance leases or hire purchase contracts.

Depreciation charged on assets held under finance leases or hire purchase contracts during the year amounted to £101,632.77 (2023 - £104,065.96)

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1,489,922 A Ordinary £1 1,489,922 1,489,922
715,744 B1 Ordinary 0.02p 143 143
715,743 B2 Ordinary 0.02p 143 143
1,490,208 1,490,208

6. ULTIMATE CONTROLLING PARTY

From 8 February 2022 the company's parent company is Willen Group Limited, a company registered in England and Wales.The ultimate controlling parties are the directors.