Boultbee Brooks (Energy Storage Barton In Fabis) Limited Company accounts

COMPANY REGISTRATION NUMBER: 14943696

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Unaudited Financial Statements

31 December 2024

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Directors' report	1

Statement of comprehensive income	3

Statement of financial position	4

Statement of changes in equity	5

Notes to the financial statements	6

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Directors' Report

Year ended 31 December 2024

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024 .

Principal activities

The principal activity of the company during the period was the development of a battery storage facility with a view to storing electricity for subsequent resale.

Directors

The directors who served the company during the year were as follows:

L. Roberts
R. James
C.E. Boultbee Brooks
H.G.A. Brown
N.C.O. Barber

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 12 September 2025 and signed on behalf of the board by:

L. Roberts

Director

Registered office:

Formal House

60 St Georges Place

Cheltenham

GL50 3PN

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Statement of Comprehensive Income

Year ended 31 December 2024

		Period from
	Year to	19 Jun 23 to
	31 Dec 24	31 Dec 23
Note	£	£

Administrative expenses	225,390	1,247
	---------	-------
Operating loss	( 225,390)	( 1,247)

Other interest receivable and similar income		131	–
		---------	-------
Loss before taxation	4	( 225,259)	( 1,247)

Tax on loss	–	–
	---------	-------
Loss for the financial year and total comprehensive income	( 225,259)	( 1,247)
	---------	-------

All the activities of the company are from continuing operations.

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	10,000	56,255

Current assets

Debtors	6	2,971	13,500
Cash at bank and in hand		15,857	11,454
		--------	--------
		18,828	24,954

Creditors: amounts falling due within one year	7	255,333	82,455
		---------	--------
Net current liabilities		236,505	57,501
		---------	--------
Total assets less current liabilities		( 226,505)	( 1,246)
		---------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 226,506)	( 1,247)
	---------	-------
Shareholders deficit	( 226,505)	( 1,246)
	---------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

L. Roberts

Director

Company registration number: 14943696

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Statement of Changes in Equity

Year ended 31 December 2024

	Called up share capital	Profit and loss account	Total
	£	£	£
At 19 June 2023	1	–	1

Loss for the year		( 1,247)	( 1,247)
	----	-------	-------
Total comprehensive income for the year	–	( 1,247)	( 1,247)

At 31 December 2023	1	( 1,247)	( 1,246)

Loss for the year		( 225,259)	( 225,259)
	----	---------	---------
Total comprehensive income for the year	–	( 225,259)	( 225,259)

	----	---------	---------
At 31 December 2024	1	( 226,506)	( 226,505)
	----	---------	---------

Boultbee Brooks (Energy Storage Barton In Fabis) Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Formal House, 60 St Georges Place, Cheltenham, GL50 3PN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the balance sheet date the company had net liabilities £226,505. The company has the continuing support of its creditors. It has served its purpose and when it has realised its assets and settled its liabilities it will be dissolved.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Profit before taxation

Profit before taxation is stated after charging:

		Period from
	Year to	19 Jun 23 to
	31 Dec 24	31 Dec 23
	£	£
Impairment of tangible assets	219,328	–
	---------	----

5. Tangible assets

	Assets under course of construction
	£
Cost
At 1 January 2024	56,255
Additions	173,073
	---------
At 31 December 2024	229,328
	---------
Depreciation
At 1 January 2024	–
Impairment losses	219,328
	---------
At 31 December 2024	219,328
	---------
Carrying amount
At 31 December 2024	10,000
	---------
At 31 December 2023	56,255
	---------

6. Debtors

	2024	2023
	£	£
Other debtors	2,971	13,500
	-------	--------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	17,788	1,449
Amounts owed to group undertakings and undertakings in which the company has a participating interest	237,545	81,006
	---------	--------
	255,333	82,455
	---------	--------

8. Controlling party

The company's parent company was Boultbee Brooks Energy Storage Limited and the ultimate parent company was Boultee Developments Holdings Limited. The registered office for both parent company's was; Formal House, 60 St Georges House, Cheltenham, GL50 3PN.