DistGen Wanstrow LGC Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08368076

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		352,190		396,014

			352,190		396,014
CURRENT ASSETS
Debtors	5	84,016		88,780
Cash at bank and in hand		99,148		190,152

		183,164		278,932
Creditors: Amounts Falling Due Within One Year	6	(77,503 )		(174,111 )

NET CURRENT ASSETS (LIABILITIES)			105,661		104,821

TOTAL ASSETS LESS CURRENT LIABILITIES			457,851		500,835

Creditors: Amounts Falling Due After More Than One Year	7		(366,889 )		(411,703 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(44,870 )		(44,512 )

NET ASSETS			46,092		44,620

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			45,892		44,420

SHAREHOLDERS' FUNDS			46,092		44,620

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DistGen Wanstrow LGC Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Zamick

Director

30 April 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DistGen Wanstrow LGC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08368076 . The registered office is 3 Merietts Court, Long Ashton Business Park, Yanley Lane Long Ashton, Bristol, BS41 9LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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 & Machinery

5% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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DistGen Wanstrow LGC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

There were no employees during the year NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	876,472

As at 31 March 2025	876,472

Depreciation
As at 1 April 2024	480,458
Provided during the period	43,824

As at 31 March 2025	524,282

Net Book Value
As at 31 March 2025	352,190

As at 1 April 2024	396,014

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,076	42,544
Prepayments and accrued income	76,024	42,519
Amounts owed by parent undertaking	1,402	1,402
VAT	2,199	-

	81,701	86,465
Due after more than one year
Amounts owed by group undertakings	2,315	2,315

	84,016	88,780

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,814	24,815
Trade creditors	17,277	24,627
VAT	-	13,886
Other creditors	469	1,070
Accruals and deferred income	34,943	109,713

	77,503	174,111

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DistGen Wanstrow LGC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	74,444	99,258
Directors loan account	62,427	82,427
Amounts owed to group undertakings	225,116	225,116
Amounts owed to related parties	4,902	4,902

	366,889	411,703

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	24,814	24,815
Later than one year and not later than five years	74,444	99,258

	99,258	124,073

	99,258	124,073

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

10. Related Party Transactions

Mr John Zamick is a director and controlling shareholder of Smarter Microgrid Limited. At the year end, the company owed Smarter Microgrid Ltd £4,902 (2024: £4,902). During the year the company paid Smarter Microgrid Limited for consultancy services to the value of £86,746 (2024: £146,058)

Mr John Zamick is a director of Distgen Faccombe Ltd. At the year end, the company owed Distgen Faccombe Ltd Ltd £62,000 (2024: £62,000). During the year the company recieved income from Distgen Faccombe for consultancy services to the value of £10,531 (2024: £0)

Mr John Zamick is a director of Distgen Westray LGC Ltd. At the year end, Distgen Westray LGC Ltd owed the company £2,315 (2024: £2,315).

Mr John Zamick is a director of Distgen Rogershill Ltd. At the year end, the company owed Distgen Rogershill Ltd Ltd £163,116 (2024: £163,116).

Mr John Zamick is a director of Participa Ltd. At the year end Participa Ltd owed the company £1,402 (2024: £1,402).

Mr John Zamick is a director of Distgen Brayton LGC Ltd. During the year the company paid Distgen Brayton LGC Ltd for consultancy services to the value of £20,108 (2024: £0)

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