Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-31 2025-03-31 2024-04-01 false Sale of electricity via wind turbines 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09935256 2024-04-01 2025-03-31 09935256 2023-04-01 2024-03-31 09935256 2025-03-31 09935256 2024-03-31 09935256 c:Director1 2024-04-01 2025-03-31 09935256 d:PlantMachinery 2024-04-01 2025-03-31 09935256 d:PlantMachinery 2025-03-31 09935256 d:PlantMachinery 2024-03-31 09935256 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09935256 d:CurrentFinancialInstruments 2025-03-31 09935256 d:CurrentFinancialInstruments 2024-03-31 09935256 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09935256 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09935256 d:ShareCapital 2025-03-31 09935256 d:ShareCapital 2024-03-31 09935256 d:RetainedEarningsAccumulatedLosses 2025-03-31 09935256 d:RetainedEarningsAccumulatedLosses 2024-03-31 09935256 c:FRS102 2024-04-01 2025-03-31 09935256 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09935256 c:FullAccounts 2024-04-01 2025-03-31 09935256 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09935256 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09935256 BLAENPANT WIND TURBINE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
BLAENPANT WIND TURBINE LIMITED REGISTERED NUMBER: 09935256 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,046,906 |  | 1,108,490
|  |  | 1,046,906 |  | 1,108,490
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 74,810 |  | 114,724 |
Cash at bank and in hand |  | 53,492 |  | 1,563 |
|  | 128,302 |  | 116,287 |
Creditors: amounts falling due within one year | 6 | (1,485,910) |  | (1,488,950) |
Net current liabilities |  |  | (1,357,608) |  | (1,372,663)
Total assets less current liabilities |  |  | (310,702) |  | (264,173)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (165,122) |  | - |
|  |  | (165,122) |  | -
Net liabilities |  |  | (475,824) |  | (264,173)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 38,899 |  | 38,899
Profit and loss account |  |  | (514,723) |  | (303,072)
|  |  | (475,824) |  | (264,173)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on Page 1
BLAENPANT WIND TURBINE LIMITED REGISTERED NUMBER: 09935256 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 30 September 2025.
M R Bolton
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BLAENPANT WIND TURBINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Blaenpant Wind Turbine 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BLAENPANT WIND TURBINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | Straight line over the life of the lease
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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BLAENPANT WIND TURBINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,538,724
| At 31 March 2025 | 1,538,724
| Depreciation |
| At 1 April 2024 | 430,234
| Charge for the year on owned assets | 61,584
| At 31 March 2025 | 491,818
| Net book value |
| At 31 March 2025 | 1,046,906
| At 31 March 2024 | 1,108,490
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accrued income and Other debtors | 49,408 | 57,991
| Prepayments | 25,402 | 25,028
| Deferred taxation | - | 31,705
|  | 74,810 | 114,724
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BLAENPANT WIND TURBINE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 30,800 | 31,367
| Amounts owed to group undertakings | 1,236,780 | 1,413,551
| Other taxation and social security | 5,612 | 5,644
| Other creditors | 171,365 | -
| Accruals and deferred income | 41,353 | 38,388
|  | 1,485,910 | 1,488,950
7. | Controlling party
The immediate parent is BEGL 5 Limited, a company incorporated in England and Wales, and with a registered office of: 10-12 Bourlet Close, London, W1W 7BR. The ultimate parent is Broadview Ventures Limited, a company incorporated in England and Wales, and with a registered office of: 10-12 Bourlet Close, London, W1W 7BR. The controlling party of Broadview Ventures Limited is Jeffrey Corrigan.
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