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REGISTERED NUMBER: 09701511 (England and Wales)


















Burton Agnes Renewables Limited

Unaudited Financial Statements for the Year Ended 30th September 2024






Burton Agnes Renewables Limited (Registered number: 09701511)






Contents of the Financial Statements
for the year ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Burton Agnes Renewables Limited

Company Information
for the year ended 30th September 2024







DIRECTORS: Mr J W Dewhirst
Mr R J Dewhirst
Mr B D E Dewhirst
Mr S C Cunliffe-Lister
Mrs O C Cunliffe-Lister





SECRETARY: Mr J W Dewhirst





REGISTERED OFFICE: Field House Farm
Scarborough Road
Driffield
East Yorkshire
YO25 5UY





REGISTERED NUMBER: 09701511 (England and Wales)





ACCOUNTANTS: Smailes Goldie Limited
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Burton Agnes Renewables Limited (Registered number: 09701511)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,921,908 9,008,030

CURRENT ASSETS
Stocks 1,544,061 1,379,105
Debtors 5 1,452,514 1,424,872
Cash at bank - 106,594
2,996,575 2,910,571
CREDITORS
Amounts falling due within one year 6 6,138,032 5,701,475
NET CURRENT LIABILITIES (3,141,457 ) (2,790,904 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,780,451

6,217,126

CREDITORS
Amounts falling due after more than one
year

7

13,302,530

12,833,195
NET LIABILITIES (7,522,079 ) (6,616,069 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (7,522,179 ) (6,616,169 )
(7,522,079 ) (6,616,069 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

Burton Agnes Renewables Limited (Registered number: 09701511)

Balance Sheet - continued
30th September 2024


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

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

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





Mr J W Dewhirst - Director


Burton Agnes Renewables Limited (Registered number: 09701511)

Notes to the Financial Statements
for the year ended 30th September 2024

1. STATUTORY INFORMATION

Burton Agnes Renewables 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

Basis of preparing the financial statements
The financial statements have been prepared in accordance with applicable accounting standards including Section 1A of Financial Reporting Standard 102 The Financial Reporting Standard in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historic cost convention.Further disclosure is included in the report of the directors.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents sales of gas, electricity, feedstock and green gas certificates net of VAT and trade discounts. Turnover is recognised when the economic risks and rewards pass to third parties.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land & buildings- 5% on cost, 4% on cost
Plant & machinery etc- 5% on cost, 20% on cost, 15% and 25% on reducing balance
Computer equipment- 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current and past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 and other future taxable profits.

Burton Agnes Renewables Limited (Registered number: 09701511)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Loans and borrowing
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 820,061 12,111,753 12,931,814
Additions - 879,802 879,802
Disposals - (500,000 ) (500,000 )
At 30th September 2024 820,061 12,491,555 13,311,616
DEPRECIATION
At 1st October 2023 255,917 3,667,867 3,923,784
Charge for year 38,506 581,677 620,183
Eliminated on disposal - (154,259 ) (154,259 )
At 30th September 2024 294,423 4,095,285 4,389,708
NET BOOK VALUE
At 30th September 2024 525,638 8,396,270 8,921,908
At 30th September 2023 564,144 8,443,886 9,008,030

There is a fixed and floating charge over all assets of the company, including any freehold and leasehold land.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 151,273 1,362
Other debtors 1,301,241 1,423,510
1,452,514 1,424,872

Burton Agnes Renewables Limited (Registered number: 09701511)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 225,928 15,608
Hire purchase contracts (see note 8) 128,962 22,922
Trade creditors 832,529 952,595
Taxation and social security - 11,086
Other creditors 4,950,613 4,699,264
6,138,032 5,701,475

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 5,324
Hire purchase contracts (see note 8) 476,510 3,612
Other creditors 12,826,020 12,824,259
13,302,530 12,833,195

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 128,962 22,922
Between one and five years 476,510 3,612
605,472 26,534

Non-cancellable operating leases
2024 2023
£    £   
Within one year 74,797 72,692
Between one and five years 299,189 290,769
In more than five years 501,141 559,730
875,127 923,191

Burton Agnes Renewables Limited (Registered number: 09701511)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

9. RELATED PARTY DISCLOSURES

Other related parties

2024 2023
£ £
Purchases 949,479 981,439
Interest charged 322,263 321,383
Amounts due to related party (17,961,009) (17,920,255)