REGISTERED NUMBER: 08840053 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENVANTAGE RENEWABLES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Niederländer

REGISTERED OFFICE:

Initial Business Centre Wilson Business

Monsall Road

Manchester

M40 8WN

REGISTERED NUMBER:

08840053 (England and Wales)

ACCOUNTANTS:

Brosnans

Chartered Accountants

Birkby House

Bailiff Bridge

Brighouse

West Yorkshire

HD6 4JJ

FIXED ASSETS

Tangible assets

4

1,148,196

1,251,020

CURRENT ASSETS

Debtors

5

76,917

65,226

Cash at bank

56,425

53,446

133,342

118,672

CREDITORS

Amounts falling due within one year

6

(377,180

)

(550,672

)

NET CURRENT LIABILITIES

(243,838

)

(432,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

904,358

819,020

PROVISIONS FOR LIABILITIES

(40,434

)

(38,303

)

NET ASSETS

863,924

780,717

CAPITAL AND RESERVES

Called up share capital

7

16

16

Retained earnings

863,908

780,701

SHAREHOLDERS' FUNDS

863,924

780,717

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

J Niederländer - Director

1.	STATUTORY INFORMATION

Envantage Renewables Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

5% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

2,056,471

DEPRECIATION

At 1 January 2024

805,451

Charge for year

102,824

At 31 December 2024

908,275

NET BOOK VALUE

At 31 December 2024

1,148,196

At 31 December 2023

1,251,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

19,354

-

Other debtors

57,563

65,226

76,917

65,226

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

2,627

3,300

Amounts owed to group undertakings

347,172

464,419

Taxation and social security

22,297

50,885

Other creditors

5,084

32,068

377,180

550,672

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

16

Ordinary

1

16

16

8.	RELATED PARTY DISCLOSURES

EnValue Energie Holding GmbH & Co. KG holds 100% of the share capital in Envantage Renewables Limited. EnValue Energie Holding GmbH & Co. KG has advanced funds to help finance the UK project. At the year end £347,172 (31 December 2023: £464,419) is due to the parent company, and this loan bears interest of 2% + EURIBOR per annum.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Niederländer.