2024-09-01 2025-08-31 false Capium Accounts Production 1.1 11371900 2024-09-01 2025-08-31 11371900 bus:AbridgedAccounts 2024-09-01 2025-08-31 11371900 bus:FRS102 2024-09-01 2025-08-31 11371900 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11371900 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11371900 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11371900 2024-09-01 2025-08-31 11371900 2025-08-31 11371900 bus:RegisteredOffice 2024-09-01 2025-08-31 11371900 core:WithinOneYear 2025-08-31 11371900 core:AfterOneYear 2025-08-31 11371900 1 2024-09-01 2025-08-31 11371900 bus:Director1 2024-09-01 2025-08-31 11371900 bus:Director1 2025-08-31 11371900 bus:Director1 2024-01-01 2024-08-31 11371900 bus:Director2 2024-09-01 2025-08-31 11371900 bus:Director2 2025-08-31 11371900 bus:Director2 2024-01-01 2024-08-31 11371900 bus:Director3 2024-09-01 2025-08-31 11371900 bus:Director3 2025-08-31 11371900 bus:Director3 2024-01-01 2024-08-31 11371900 2024-01-01 11371900 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 11371900 2024-01-01 2024-08-31 11371900 2024-08-31 11371900 core:WithinOneYear 2024-08-31 11371900 core:AfterOneYear 2024-08-31 11371900 bus:EntityAccountantsOrAuditors 2024-01-01 2024-08-31 11371900 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 11371900 bus:OrdinaryShareClass1 2025-08-31 11371900 bus:OrdinaryShareClass1 2024-01-01 2024-08-31 11371900 bus:OrdinaryShareClass1 2024-08-31 11371900 core:LandBuildings 2024-09-01 2025-08-31 11371900 core:LandBuildings 2025-08-31 11371900 core:LandBuildings 2024-08-31 11371900 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-08-31 11371900 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 11371900 core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 11371900 core:OtherResidualIntangibleAssets 2025-08-31 11371900 core:OtherResidualIntangibleAssets 2024-08-31 11371900 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 11371900 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 11371900 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 11371900 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 11371900 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 11371900 core:Non-currentFinancialInstruments 2025-08-31 11371900 core:Non-currentFinancialInstruments 2024-08-31 11371900 core:ShareCapital 2025-08-31 11371900 core:ShareCapital 2024-08-31 11371900 core:RevaluationReserve 2025-08-31 11371900 core:RevaluationReserve 2024-08-31 11371900 core:RetainedEarningsAccumulatedLosses 2025-08-31 11371900 core:RetainedEarningsAccumulatedLosses 2024-08-31 11371900 dpl:Item1 2024-09-01 11371900 dpl:Item1 2025-08-31 11371900 dpl:Item1 2024-01-01 11371900 dpl:Item1 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 11371900
England and Wales
Abridged Accounts
for the year ended 31 August 2025
for
SMART EDGE DATA CENTRES LIMITED

SMART EDGE DATA CENTRES LIMITED Contents Page For the year ended 31 August 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 11371900 SMART EDGE DATA CENTRES LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 3,075,000 |  | 3,075,000
Tangible fixed assets | 4 | 15,000,000 |  | -
|  | 18,075,000 |  | 3,075,000
Current assets |  |  |
Debtors |  | 15,000 |  | 15,000
Creditors: amount falling due within one year |  | (5,016,825) |  | (1,000)
Net current assets |  | (5,001,825) |  | 14,000
Total assets less current liabilities |  | 13,073,175 |  | 3,089,000
Net assets |  | 13,073,175 |  | 3,089,000
Capital and reserves |  |  |
Called up share capital | 5 | 90,000 |  | 90,000
Revaluation Reserves |  | 13,000,000 |  | 3,000,000
Profit and loss account |  | (16,825) |  | (1,000)
Shareholders' funds |  | 13,073,175 |  | 3,089,000
For the year ended 31 August 2025 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 September 2025 and were signed on its behalf by:
------------------------------- Norma Vivian BRANNEN Director
1

SMART EDGE DATA CENTRES LIMITED Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information SMART EDGE DATA CENTRES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11371900, registration address 3 PARK COURT, PYRFORD ROAD WEST BYFLEET, KT14 6SD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 20 Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 September 2024 | 3,075,000 |  | 3,075,000
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 3,075,000 |  | 3,075,000
Net book values
At 31 August 2025 | 3,075,000 |  | 3,075,000
At 31 August 2024 | 3,075,000 |  | 3,075,000
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 5,000,000 |  | 5,000,000
Disposals | - |  | -
Revaluations | 10,000,000 |  | 10,000,000
At 31 August 2025 | 15,000,000 |  | 15,000,000
Depreciation
At 01 September 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | - |  | -
Net book values
Closing balance as at 31 August 2025 | 15,000,000 |  | 15,000,000
Opening balance as at 01 September 2024 | - |  | -
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
90,000 Ordinary shares of £1.00 each | 90,000 |  | 90,000
| 90,000 |  | 90,000
2