REGISTERED NUMBER: 07606986 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

DW RENEWABLE ENERGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Botley

D Wetherill

REGISTERED OFFICE:

Office 6, Windmill Parade

Old Shoreham Road

Southwick

West Sussex

BN42 4QB

REGISTERED NUMBER:

07606986 (England and Wales)

ACCOUNTANTS:

Peter Jarman LLP

trading as

Peter Jarman & Company

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

FIXED ASSETS

Intangible assets

3

3,570

4,080

Tangible assets

4

64,184

52,083

67,754

56,163

CURRENT ASSETS

Stocks

134,341

318,019

Debtors

5

459,434

331,239

Cash at bank

283,135

33,995

876,910

683,253

CREDITORS

Amounts falling due within one year

6

(712,911

)

(641,593

)

NET CURRENT ASSETS

163,999

41,660

TOTAL ASSETS LESS CURRENT LIABILITIES

231,753

97,823

CREDITORS

Amounts falling due after more than one year

7

(70,357

)

(77,837

)

PROVISIONS FOR LIABILITIES

8

(15,074

)

(11,575

)

NET ASSETS

146,322

8,411

CAPITAL AND RESERVES

Called up share capital

55

55

Retained earnings

146,267

8,356

146,322

8,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

J Botley - Director

1.	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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of 10 years.

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

-

20% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in Progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure, an appropriate proportion of fixed and variable overhead, and an appropriate proportion of profit where profit is allocated across the whole project on a straight line basis.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 12 ) .

3.	INTANGIBLE FIXED ASSETS

Developmen

costs

£

COST

At 1 July 2024

and 30 June 2025

5,100

AMORTISATION

At 1 July 2024

1,020

Amortisation for year

510

At 30 June 2025

1,530

NET BOOK VALUE

At 30 June 2025

3,570

At 30 June 2024

4,080

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

7,775

1,066

56,498

258

65,597

Additions

6,158

212

20,740

1,605

28,715

Disposals

-

-

(2,000

)

-

(2,000

)

At 30 June 2025

13,933

1,278

75,238

1,863

92,312

DEPRECIATION

At 1 July 2024

1,010

218

12,138

148

13,514

Charge for year

2,283

284

12,205

348

15,120

Eliminated on disposal

-

-

(506

)

-

(506

)

At 30 June 2025

3,293

502

23,837

496

28,128

NET BOOK VALUE

At 30 June 2025

10,640

776

51,401

1,367

64,184

At 30 June 2024

6,765

848

44,360

110

52,083

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

Motor

vehicles

£

COST

At 1 July 2024

34,786

Additions

20,740

At 30 June 2025

55,526

DEPRECIATION

At 1 July 2024

2,175

Charge for year

9,450

At 30 June 2025

11,625

NET BOOK VALUE

At 30 June 2025

43,901

At 30 June 2024

32,611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

403,034

302,147

Other debtors

56,400

29,092

459,434

331,239

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

11,462

5,957

Trade creditors

393,229

451,343

Amounts owed to associates

2,475

9,506

Taxation and social security

114,861

37,842

Other creditors

190,884

136,945

712,911

641,593

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

26,857

22,837

Other creditors

43,500

55,000

70,357

77,837

8.	PROVISIONS FOR LIABILITIES

2025

2024

as restated

£

£

Deferred tax

15,074

11,575

Deferred

tax

£

Balance at 1 July 2024

11,575

Capital allowances in advance

of depreciation

3,499

Balance at 30 June 2025

15,074

9.	RELATED PARTY DISCLOSURES

At the beginning of the period there was an amount of £9,506, owed to D.W Electrical Limited, a company that Mr D Wetherill & Mr J Botley are also directors of. At the end of the period there was an amount of £2,475 owed to D.W Electrical Limited.