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REGISTERED NUMBER: 08653731 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Booth Brothers Energy Limited

Booth Brothers Energy Limited (Registered number: 08653731)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Booth Brothers Energy Limited

Company Information

for the Year Ended 30 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: | 08653731 (England and Wales)

| ACCOUNTANTS: | Crowther Chartered Accountants

| Abacus House

| Pennine Business Park

| Longbow Close

| Huddersfield

| West Yorkshire

| HD2 1GQ

Booth Brothers Energy Limited (Registered number: 08653731)

Balance Sheet

30 April 2025

30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,421,072 |  | 1,606,592 |  |

CURRENT ASSETS

Stocks | 5 | 60,000 |  | 45,000 |  |

Debtors | 6 | 976,123 |  | 1,067,592 |  |

Cash at bank | 47,971 |  | 122,591 |  |

1,084,094 |  | 1,235,183 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,897,712 |  | 2,140,697 |  |

NET CURRENT LIABILITIES | (813,618 | ) | (905,514 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 607,454 |  | 701,078 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 77,929 |  | 123,600 |  |

NET ASSETS | 529,525 |  | 577,478 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 529,524 |  | 577,477 |  |

SHAREHOLDERS' FUNDS | 529,525 |  | 577,478 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

Booth Brothers Energy Limited (Registered number: 08653731)

Balance Sheet - continued

30 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

Booth Brothers Energy Limited (Registered number: 08653731)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Booth Brothers 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.

| 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.

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| At each reporting date the company assess whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and machinery |  | - 4% & 10% on cost |  |

| Stocks

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

| 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.

Booth Brothers Energy Limited (Registered number: 08653731)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| £ | £ | £

| COST

| At 1 May 2024 | 3,329,765 |  | - |  | 3,329,765 |  |

| Additions | - |  | 5,640 |  | 5,640 |  |

| At 30 April 2025 | 3,329,765 |  | 5,640 |  | 3,335,405 |  |

| DEPRECIATION

| At 1 May 2024 | 1,723,173 |  | - |  | 1,723,173 |  |

| Charge for year | 190,112 |  | 1,048 |  | 191,160 |  |

| At 30 April 2025 | 1,913,285 |  | 1,048 |  | 1,914,333 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,416,480 |  | 4,592 |  | 1,421,072 |  |

| At 30 April 2024 | 1,606,592 |  | - |  | 1,606,592 |  |

| Included within the net book value above is £228,048 (2024 - £243,099), which relates to assets held under hire purchase agreements. The depreciation charge to the financial statements in the year in respect of such assets amounted to £15,050 (2024 - £9,050).

5. | STOCKS

30.4.25 | 30.4.24 |

| £ | £

| Raw materials | 60,000 |  | 45,000 |  |

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

30.4.25 | 30.4.24 |

| £ | £

| Trade debtors | - |  | 119,177 |  |

| Amounts owed by group undertakings | 509,365 |  | 555,164 |  |

| Other debtors | 466,758 |  | 393,251 |  |

976,123 |  | 1,067,592 |  |

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

30.4.25 | 30.4.24 |

| £ | £

| Hire purchase contracts | 48,398 |  | 51,125 |  |

| Trade creditors | 48,951 |  | 49,678 |  |

| Amounts owed to group undertakings | 1,792,386 |  | 2,033,399 |  |

| Other creditors | 7,977 |  | 6,495 |  |

1,897,712 |  | 2,140,697 |  |

Booth Brothers Energy Limited (Registered number: 08653731)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

30.4.25 | 30.4.24 |

| £ | £

| Hire purchase contracts | 77,929 |  | 123,600 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Hire purchase | - |  | 8,355 |  |

9. | 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.

| At the balance sheet date the company owed Booth Brothers Limited £987 (2024 - £nil) by way of an intercompany loan. The directors in Booth Brothers Energy Limited own shares in Booth Brothers Limited.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Smeathalls Farm Energy Limited.

| The ultimate controlling party is its directors.