Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Mrs C L G Antoniou 23/10/2024 Mr J L Antoniou 19/04/2016 Mr B H Phillips 21/12/2022 09 October 2025 The principal activity of the Company during the financial year was that of development such as initial planning and consents in relation to the construction of a gas-fired and battery storage energy reserve facility. 10132037 2025-05-31 10132037 bus:Director1 2025-05-31 10132037 bus:Director2 2025-05-31 10132037 bus:Director3 2025-05-31 10132037 2024-05-31 10132037 core:CurrentFinancialInstruments 2025-05-31 10132037 core:CurrentFinancialInstruments 2024-05-31 10132037 core:ShareCapital 2025-05-31 10132037 core:ShareCapital 2024-05-31 10132037 core:RetainedEarningsAccumulatedLosses 2025-05-31 10132037 core:RetainedEarningsAccumulatedLosses 2024-05-31 10132037 core:ConstructionInProgressAssetsUnderConstruction 2024-05-31 10132037 core:ConstructionInProgressAssetsUnderConstruction 2025-05-31 10132037 bus:OrdinaryShareClass1 2025-05-31 10132037 2024-06-01 2025-05-31 10132037 bus:FilletedAccounts 2024-06-01 2025-05-31 10132037 bus:SmallEntities 2024-06-01 2025-05-31 10132037 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10132037 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10132037 bus:Director1 2024-06-01 2025-05-31 10132037 bus:Director2 2024-06-01 2025-05-31 10132037 bus:Director3 2024-06-01 2025-05-31 10132037 2023-06-01 2024-05-31 10132037 core:ConstructionInProgressAssetsUnderConstruction 2024-06-01 2025-05-31 10132037 core:ConstructionInProgressAssetsUnderConstruction 1 2024-06-01 2025-05-31 10132037 1 2024-06-01 2025-05-31 10132037 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 10132037 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10132037 (England and Wales)

# STOR 101 LTD

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

STOR 101 LTD

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

STOR 101 LTD

## BALANCE SHEET

As at 31 May 2025
STOR 101 LTD

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 298,689
|  | 0 |  | 298,689
Current assets |  |  |  |
Debtors | 4 | 181,830 |  | 906,759
Cash at bank and in hand |  | 0 |  | 88,998
|  | 181,830 |  | 995,757
Creditors: amounts falling due within one year | 5 | ( 189,116) |  | ( 1,294,866)
Net current liabilities |  | (7,286) |  | (299,109)
Total assets less current liabilities |  | (7,286) |  | (420)
Net liabilities |  | ( 7,286) |  | ( 420)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Profit and loss account |  | ( 7,287 ) |  | ( 421 )
Total shareholder's deficit |  | ( 7,286) |  | ( 420)

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

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of STOR 101 LTD (registered number: 10132037) were approved and authorised for issue by the Board of Directors on 09 October 2025. They were signed on its behalf by:

Mr B H Phillips Director |

STOR 101 LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
STOR 101 LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

STOR 101 LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

During the accounting period, the directors made the decision that the Company would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than assets under construction, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset as follows:

Assets under construction | not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Assets under construc- tion |  | Total
| £ |  | £
Cost |  |  |
At 01 June 2024 | 298,689 |  | 298,689
Additions | 35,356 |  | 35,356
Impairment | ( 334,045) |  | ( 334,045)
At 31 May 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 June 2024 | 0 |  | 0
At 31 May 2025 | 0 |  | 0
Net book value |  |  |
At 31 May 2025 | 0 |  | 0
At 31 May 2024 | 298,689 |  | 298,689

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 181,830 |  | 0
Prepayments | 0 |  | 906,148
VAT recoverable | 0 |  | 611
| 181,830 |  | 906,759

Details of non-current trade and other debtors
£nil (2024 - £906,148) of prepaid amounts to group undertakings is classified as non current.

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 922,248
Amounts owed to Group undertakings | 0 |  | 372,618
Accruals | 7,286 |  | 0
Other taxation and social security | 181,830 |  | 0
| 189,116 |  | 1,294,866

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1