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COMPANY REGISTRATION NUMBER: 13564619
Boultbee Brooks (Renewables Rowley Hill) Limited
Unaudited Financial Statements
31 December 2024
Boultbee Brooks (Renewables Rowley Hill) Limited
Financial Statements
Year ended 31 December 2024
Contents
Page
Directors' report
1
Statement of comprehensive income
2
Statement of financial position
3
Statement of changes in equity
4
Notes to the financial statements
5
Boultbee Brooks (Renewables Rowley Hill) 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 year wasdevelopment ofa solar site to generate and sell electricity.
Directors
The directors who served the company during the year were as follows:
L. Roberts
C.E. Boultbee Brooks
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 15 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 (Renewables Rowley Hill) Limited
Statement of Comprehensive Income
Year ended 31 December 2024
2024
2023
Note
£
£
Administrative expenses
836
28
----
----
Operating loss
( 836)
( 28)
Interest payable and similar expenses
–
( 74)
----
----
(Loss)/profit before taxation
( 836)
46
Tax on (loss)/profit
–
–
----
----
(Loss)/profit for the financial year and total comprehensive income
( 836)
46
----
----
All the activities of the company are from continuing operations.
Boultbee Brooks (Renewables Rowley Hill) Limited
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
4
350,399
300,976
Current assets
Debtors
5
660
3,707
Cash at bank and in hand
3,281
9,687
-------
--------
3,941
13,394
Creditors: amounts falling due within one year
6
355,266
314,460
---------
---------
Net current liabilities
351,325
301,066
---------
---------
Total assets less current liabilities
( 926)
( 90)
----
----
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 1,026)
( 190)
-------
----
Shareholders deficit
( 926)
( 90)
-------
----
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 15 September 2025 , and are signed on behalf of the board by:
L. Roberts
Director
Company registration number: 13564619
Boultbee Brooks (Renewables Rowley Hill) Limited
Statement of Changes in Equity
Year ended 31 December 2024
Called up share capital
Profit and loss account
Total
£
£
£
At 1 January 2023
100
( 236)
( 136)
Profit for the year
46
46
----
----
----
Total comprehensive income for the year
–
46
46
At 31 December 2023
100
( 190)
( 90)
Loss for the year
( 836)
( 836)
----
----
----
Total comprehensive income for the year
–
( 836)
( 836)
----
-------
----
At 31 December 2024
100
( 1,026)
( 926)
----
-------
----
Boultbee Brooks (Renewables Rowley Hill) 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.
Going concern
The company's net liabilities were £926. It has secured the support of creditors for the foreseeable future.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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. Tangible assets
Asset under course of construction
£
Cost
At 1 January 2024
300,976
Additions
49,423
---------
At 31 December 2024
350,399
---------
Depreciation
At 1 January 2024 and 31 December 2024
–
---------
Carrying amount
At 31 December 2024
350,399
---------
At 31 December 2023
300,976
---------
5. Debtors
2024
2023
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
–
2,365
Other debtors
660
1,342
----
-------
660
3,707
----
-------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,260
1,258
Amounts owed to group undertakings and undertakings in which the company has a participating interest
354,006
313,202
---------
---------
355,266
314,460
---------
---------
7. Controlling party
The parent company was Boultbee Brooks Renewable Energy Limited and the ultimate parent company was Boultbee Developments HoldIngs Limited. Both were registered at Formal House, 60 St Georges Place, Cheltenham, GL50 3PN.