0 0 Energiekontor UK Holding Ltd 12086886 false 2024-01-01 2024-12-31 2024-12-31 The principal activity of the company is as intermediate holding company in an energy generating group. 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Registration number: 12086886

Energiekontor UK Holding Ltd

Filleted Financial Statements

for the Year Ended 31 December 2024

 

Energiekontor UK Holding Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 14

 

Energiekontor UK Holding Ltd

Company Information

Directors

A B Craw

P R Harrison

Registered office

4330 Park Approach
Thorpe Park
Leeds
LS15 8GB

Auditors

Bourner Bullock Chartered Accountants
114 St Martin's Lane
Covent Garden
London
WC2N 4BE

Page 1

 

Energiekontor UK Holding Ltd

(Registration number: 12086886)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

  

Investments

6

60

50

Current assets

  

Debtors

7

6,756,681

6,755,809

Cash at bank and in hand

  

50,121

50,993

 

6,806,802

6,806,802

Creditors: Amounts falling due within one year

8

(3,544)

(3,534)

Net current assets

 

6,803,258

6,803,268

Net assets

 

6,803,318

6,803,318

Capital and reserves

  

Called up share capital

9

1

1

Retained earnings

6,803,317

6,803,317

Shareholders' funds

  

6,803,318

6,803,318

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

.........................................
A B Craw
Director

.........................................
P R Harrison
Director

 
     

The notes on pages 3 to 14 form an integral part of these financial statements.

Page 2

 

Energiekontor UK Holding Ltd

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

1

General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
4330 Park Approach
Thorpe Park
Leeds
LS15 8GB
England

Principal activity

The principal activity of the Company is as intermediate holding company in an energy generating group.

These financial statements were authorised for issue by the Board on 25 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The individual financial statements have been prepared in compliance with United Kingdom Accounting standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company has net current assets in the current year. The financial statements have been prepared on a going concern basis.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Page 3

 

Energiekontor UK Holding Ltd

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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 to/from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Page 4

 

Energiekontor UK Holding Ltd

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

3

Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion the only significant judgement or key source of estimation uncertainty is the recoverability of the accrued income.

4

Summary audit opinion

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 25 September 2025 was Russell Joseph, who signed for and on behalf of Bourner Bullock.

5

Staff numbers

The average number of persons employed by the Company during the year was 0 (2023 - 0).

6

Investments

2024
£

2023
£

Investments in subsidiaries

60

50

Subsidiaries

£

Cost or valuation

At 1 January 2024

50

Additions

16

Disposals

(6)

At 31 December 2024

60

Carrying amount

At 31 December 2024

60

At 31 December 2023

50

Page 5

 

Energiekontor UK Holding Ltd

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

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held
     

2024

2023

Subsidiary undertakings

Energiekontor UK Management Limited

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK CO I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK CO II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK AD I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK AD II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK BU I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK BU II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK BA I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK BA II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK GL I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK GL II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Page 6

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK CR I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK CR II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK DI I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Energyfarm UK DI II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Energyfarm UK DU I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK DU II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK FE I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK FE II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK GC I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Energyfarm UK GC II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Energyfarm UK HA I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK HA II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK LI I LTD

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Page 7

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK LI II LTD

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

0%

100%

Energyfarm UK HY I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK HY II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK OV I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK OV II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK MA I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK MA II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK NA I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK NA II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK NE I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK NE II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK PE I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK PE II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Page 8

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK RO I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK RO II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK SOY I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK SOY II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK WE I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK WE II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK Acheilidh Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK Breackerie Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK Narachan Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK Rowan Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK Tarbuckle Hill Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK WU I Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Energyfarm UK WU II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

100%

Page 9

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK Manquhill Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Garcrogo Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Divot Hill Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

EnergyfarmWull Muir Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Strath Oykel Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Little Hartfell Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Glenshimmeroch Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Cornharrow Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Overhill Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Bunloinn Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Hyndburn II Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Glenvernoch Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Ballach Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Page 10

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK Coille Linne Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm UK Meall Dearg Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Allt Domhain Ltd

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Ordinary

100%

0%

Energyfarm Bunloinn LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Cornharrow LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Allt Domhain LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Baldoon LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Craiginmoddie LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Glenshimmeroch LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Dunbeath LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm Strath Oykel LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Windy Edge LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Fell LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Page 11

 

Energiekontor UK Holding Ltd

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

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

Energyfarm UK Hyndburn II LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Hare Craig LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK New Rides Solar LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Margree LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Overhill LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm Rowan LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Narachan LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Wull Muir LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Pencarreg LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

100%

100%

Energyfarm UK Garcrogo LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

0%

100%

Energyfarm UK Little Hartfell LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

0%

100%

Energyfarm UK Divot Hill LLP

4330 Park Approach, Thorpe Park, Leeds, LS15 8GB, United Kingdom

Partnership share

0%

100%

Page 12

 

Energiekontor UK Holding Ltd

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

Subsidiary undertakings

Energiekontor UK Management Limited

The principal activity of Energiekontor UK Management Limited is management of electricity production projects.

Energyfarm Ltd companies

The principal activity of all Energyfarm Ltd companies is as a partner in a wind farm project.

Energyfarm LLP's

The principal activity of all Energyfarm LLP's is preparing to construct and operate wind farms.

 

Subsidiaries dissolved in the year

Energyfarm UK LI I and LI II Ltd were dissolved on 09/07/2024.

Energyfarm UK DI I and DI II Ltd were dissolved on 09/07/2024.

Energyfarm UK GC I and GC II Ltd were dissolved on 09/07/2024.

7

Debtors

Current

Note

2024
£

2023
£

Amounts owed by related parties

3,148

2,276

Other debtors

  

6,753,533

6,753,533

   

6,756,681

6,755,809

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

  

Amounts due to related parties

3,544

3,534

Page 13

 

Energiekontor UK Holding Ltd

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

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

       

10

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £Nil (2023 - £46,970,514.77) per each Ordinary shares

-

46,970,515

 

 

11

Parent and ultimate parent undertaking

The Company's immediate parent is Energiekontor AG, a company incorporated in Germany.

The ultimate parent is Energiekontor AG.

The parent of the smallest and largest group in which results are consolidated is Energiekontor AG. Consolidated financial statements are available from: Investor Relations, Energiekontor AG, Mary Somerville Strasse 5, 28359 Bremen, Germany.

Page 14