REGISTERED NUMBER: 07486872 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Trinity Hall Biogas Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A N Von Rosen

E S Von Rosen

REGISTERED OFFICE:

Trinity Hall Farm

Watling Street

Hockliffe

Bedfordshire

LU7 9PY

REGISTERED NUMBER:

07486872 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

2,314,878

4,422,328

Investment property

5

2,711,856

-

5,026,734

4,422,328

CURRENT ASSETS

Stocks

384,429

300,056

Debtors

6

2,046,498

1,404,469

Cash at bank

1,196

6,639

2,432,123

1,711,164

CREDITORS

Amounts falling due within one year

7

6,219,030

4,595,235

NET CURRENT LIABILITIES

(3,786,907

)

(2,884,071

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,239,827

1,538,257

CREDITORS

Amounts falling due after more than one year

8

288,212

207,858

NET ASSETS

951,615

1,330,399

CAPITAL AND RESERVES

Called up share capital

10

452

452

Share premium

600,050

600,050

Retained earnings

351,113

729,897

SHAREHOLDERS' FUNDS

951,615

1,330,399

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:

E S Von Rosen - Director

A N Von Rosen - Director

1.	STATUTORY INFORMATION

Trinity Hall Biogas Limited 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.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

15% on reducing balance and Straight line over 20 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

Totals

£

£

£

£

COST

At 1 January 2024

2,417,526

72,305

3,903,900

6,393,731

Additions

294,330

-

645,401

939,731

Reclassification/transfer

(2,711,856

)

-

-

(2,711,856

)

At 31 December 2024

-

72,305

4,549,301

4,621,606

DEPRECIATION

At 1 January 2024

-

1,968

1,969,435

1,971,403

Charge for year

-

7,757

327,568

335,325

At 31 December 2024

-

9,725

2,297,003

2,306,728

NET BOOK VALUE

At 31 December 2024

-

62,580

2,252,298

2,314,878

At 31 December 2023

2,417,526

70,337

1,934,465

4,422,328

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2024

646,985

Additions

534,000

Transfer to ownership

(218,760

)

At 31 December 2024

962,225

DEPRECIATION

At 1 January 2024

135,107

Charge for year

134,699

Transfer to ownership

(70,873

)

At 31 December 2024

198,933

NET BOOK VALUE

At 31 December 2024

763,292

At 31 December 2023

511,878

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Reclassification/transfer

2,711,856

At 31 December 2024

2,711,856

NET BOOK VALUE

At 31 December 2024

2,711,856

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

16,078

70,402

Other debtors

853,403

171,615

Group loans

638,181

638,180

VAT

52,629

140,610

Prepayments and accrued income

486,207

383,662

2,046,498

1,404,469

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

198,613

89,313

Trade creditors

141,576

129,655

Other creditors

17,463

-

Group loans

5,624,121

4,277,844

Accrued expenses

237,257

98,423

6,219,030

4,595,235

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

288,212

207,858

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Hire purchase contracts

486,825

297,171

Hire purchase liabilities are secured by the individual asset to which the hire purchase liabilities relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

451,500

Ordinary

0.001

452

452

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Greentec Energy Limited.

The ultimate controlling party is E. Rosen Holding ApS and A. Rosen Holding ApS.

The registered office address for the parent company, Greentec Energy Limited is:

Trinity Hall Farm

Watling Street

Hockliffe

Leighton Buzzard

Bedfordshire

LU7 9PY

E. Rosen Holding ApS and A Rosen Holding ApS are both incorporated in Denmark.