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REGISTERED NUMBER: 11813766 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 April 2025

for

Smeathalls Farm Energy Limited

Smeathalls Farm Energy Limited (Registered number: 11813766)

Contents of the Financial Statements

for the Year Ended 29 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Smeathalls Farm Energy Limited

Company Information

for the Year Ended 29 April 2025

| DIRECTORS: | Mr. C E Booth

| Mr. A J Booth

| REGISTERED OFFICE: | Smeathalls Farm

| Birkin Lane

| Birkin

| Knottingley

| West Yorkshire

| WF11 9LZ

| REGISTERED NUMBER: | 11813766 (England and Wales)

| ACCOUNTANTS: | Crowther Chartered Accountants

| Abacus House

| Pennine Business Park

| Longbow Close

| Huddersfield

| West Yorkshire

| HD2 1GQ

Smeathalls Farm Energy Limited (Registered number: 11813766)

Balance Sheet

29 April 2025

29.4.25 | 29.4.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Debtors | 5 | 1,791,399 |  | 2,033,399 |  |

Cash at bank and in hand | 12,504 |  | 2,101 |  |

1,803,903 |  | 2,035,500 |  |

CREDITORS

Amounts falling due within one year | 6 | 264,305 |  | 262,102 |  |

NET CURRENT ASSETS | 1,539,598 |  | 1,773,398 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,539,599 |  | 1,773,399 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,272,131 |  | 1,506,380 |  |

NET ASSETS | 267,468 |  | 267,019 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 267,368 |  | 266,919 |  |

SHAREHOLDERS' FUNDS | 267,468 |  | 267,019 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 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.

Smeathalls Farm Energy Limited (Registered number: 11813766)

Balance Sheet - continued

29 April 2025

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 2 September 2025 and were signed on its behalf by:

Mr. C E Booth - Director

Mr. A J Booth - Director

Smeathalls Farm Energy Limited (Registered number: 11813766)

Notes to the Financial Statements

for the Year Ended 29 April 2025

1. | STATUTORY INFORMATION

| Smeathalls Farm Energy 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 30 April 2024

| and 29 April 2025 | 1 |  |

| NET BOOK VALUE

| At 29 April 2025 | 1 |  |

| At 29 April 2024 | 1 |  |

Smeathalls Farm Energy Limited (Registered number: 11813766)

Notes to the Financial Statements - continued

for the Year Ended 29 April 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

29.4.25 | 29.4.24 |

| £ | £

| Amounts owed by group undertakings | 1,791,399 |  | 2,033,399 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

29.4.25 | 29.4.24 |

| £ | £

| Bank loans and overdrafts (see note 8) | 250,000 |  | 250,000 |  |

| Amounts owed to group undertakings | 2,212 |  | 1,082 |  |

| Other creditors | 12,093 |  | 11,020 |  |

264,305 |  | 262,102 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

29.4.25 | 29.4.24 |

| £ | £

| Bank loans (see note 8) | 1,272,131 |  | 1,506,380 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 272,131 |  | 506,380 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

29.4.25 | 29.4.24 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 250,000 |  | 250,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 250,000 |  | 250,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 750,000 |  | 750,000 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 272,131 |  | 506,380 |  |

Smeathalls Farm Energy Limited (Registered number: 11813766)

Notes to the Financial Statements - continued

for the Year Ended 29 April 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

29.4.25 | 29.4.24 |

| £ | £

| Bank loans | 1,522,131 |  | 1,756,380 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in creditors: amounts falling due within one year are loans from the directors of £11,000 (2024 - £10,000). The loan is interest free with no fixed date for repayment.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is its directors.