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REGISTERED NUMBER: 09624741 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Long Ash Lane Solar Park Limited

Long Ash Lane Solar Park Limited (Registered number: 09624741)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Long Ash Lane Solar Park Limited (Registered number: 09624741)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,228,072 3,418,894

CURRENT ASSETS
Debtors 5 2,039,591 2,787,714
Cash at bank 220,519 799,441
2,260,110 3,587,155
CREDITORS
Amounts falling due within one year 6 (27,691 ) (234,179 )
NET CURRENT ASSETS 2,232,419 3,352,976
TOTAL ASSETS LESS CURRENT LIABILITIES 5,460,491 6,771,870

CREDITORS
Amounts falling due after more than one
year

7

(4,953,380

)

(4,953,380

)

PROVISIONS FOR LIABILITIES (120,217 ) (108,521 )
NET ASSETS 386,894 1,709,969

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 386,794 1,709,869
386,894 1,709,969

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.

Long Ash Lane Solar Park Limited (Registered number: 09624741)

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.

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 14 May 2025 and were signed on its behalf by:





Mr G R Bell - Director


Long Ash Lane Solar Park Limited (Registered number: 09624741)

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

1. STATUTORY INFORMATION

Long Ash Lane Solar Park Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09624741

Registered office: Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

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.

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.

Tangible fixed assets
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 and Machinery - Solar parks - 25 years straight line

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Long Ash Lane Solar Park Limited (Registered number: 09624741)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024
and 31 December 2024 4,759,502
DEPRECIATION
At 1 January 2024 1,340,608
Charge for year 190,822
At 31 December 2024 1,531,430
NET BOOK VALUE
At 31 December 2024 3,228,072
At 31 December 2023 3,418,894

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors - 480
Amounts owed by group undertakings 1,924,589 2,703,053
Other debtors 115,002 84,181
2,039,591 2,787,714

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 16,866 15,474
Taxation and social security - 197,136
Other creditors 10,825 21,569
27,691 234,179

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings 4,953,380 4,953,380

Long Ash Lane Solar Park Limited (Registered number: 09624741)

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

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 41,205 39,243
Between one and five years 168,116 160,110
In more than five years 517,382 554,805
726,703 754,158

9. 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.

10. ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Rubena Solar 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.