Green Energy Trading Limited Filleted Accounts Cover |  |

| Green Energy Trading Limited |
|  | Company No. 08840086 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 March 2025 |  |  |

Green Energy Trading Limited Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Company No. | 08840086 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | 7,429,072 |  |  |  | 6,926,292
|  |  |  |  |  | 7,429,072 |  |  |  | 6,926,292
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 3,626,597 |  |  |  | 2,610,473
| Cash at bank and in hand |  |  | 42,254 |  |  |  | 133,560
|  |  |  |  |  | 3,668,851 |  |  |  | 2,744,033
Creditors: Amount falling due within one year | 7 | (118,965) |  |  |  | (551,573)
Net current assets |  |  | 3,549,886 |  |  |  | 2,192,460
Total assets less current liabilities |  |  | 10,978,958 |  |  |  | 9,118,752
Creditors: Amounts falling due after more than one year | 8 | (2,281,210) |  |  |  | (1,332,200)
Provisions for liabilities |  |  |  |  |  |  |
| Other provisions |  |  | (465,000) |  |  |  | (265,000)
Net assets |  |  | 8,232,748 |  |  |  | 7,521,552
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 80,190 |  |  |  | 80,190
| Share premium account |  | 10 | 7,825,028 |  |  |  | 7,825,028
| Profit and loss account |  | 10 | 327,530 |  |  |  | (383,666)
Total equity |  |  | 8,232,748 |  |  |  | 7,521,552
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 12 November 2025 and signed on its behalf by: |  |
R.N. Foster |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
12 November 2025 |  |  |  |  |  |  |  |

Green Energy Trading Limited Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Green Energy Trading Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 08840086 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Central House |  |  |  |  |  |  |  |  |  |
| 20 Central Avenue |  |  |  |  |  |  |  |  |  |
| St Andrews Business Park |  |  |  |  |  |  |  |  |  |
| Norwich |  |  |  |  |  |  |  |  |  |
| NR7 0HR |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 0-5% Straight line |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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.

| 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.

| Financial instruments
| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

3 | Judgements in applying accounting policies and key sources of estimation uncertainty
|  | In preparing these financial statements, the directors have had to make the following judgements:
|  | Tangible fixed assets (see note 5)
|  | Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
|  | Deferred tax
|  | The directors have considered the likelihood of the use of tax losses in the near future and have determined that the use of those losses will be unlikely. Therefore deferred tax on tax losses has not been provided for.

4 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 4 |  |  |  | 5

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Plant and machinery |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 9,726,324 |  | 9,726,324
|  | Additions |  |  |  |  |  |  |  | 815,964 |  | 815,964
|  | Disposals |  |  |  |  |  |  |  | (20,529) |  | (20,529)
|  | At 31 March 2025 |  |  |  |  |  |  |  | 10,521,759 |  | 10,521,759
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 2,800,032 |  | 2,800,032
|  | Charge for the year |  |  |  |  |  |  |  | 292,655 |  | 292,655
|  | At 31 March 2025 |  |  |  |  |  |  |  | 3,092,687 |  | 3,092,687
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  |  |  | 7,429,072 |  | 7,429,072
|  | At 31 March 2024 |  |  |  |  |  |  |  | 6,926,292 |  | 6,926,292

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Amounts owed by group undertakings |  |  |  | 3,254,888 |  |  |  | 2,259,639
|  | VAT recoverable |  |  |  | - |  |  |  | 40,024
|  | Prepayments and accrued income |  |  |  | 371,709 |  |  |  | 310,810
|  |  |  |  |  |  |  |  |  | 3,626,597 |  |  |  | 2,610,473

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade creditors |  |  |  | 41,278 |  |  |  | 481,752
|  | Taxes and social security |  |  |  | 36,985 |  |  |  | -
|  | Accruals and deferred income |  |  |  | 40,702 |  |  |  | 69,821
|  |  |  |  |  |  |  |  |  | 118,965 |  |  |  | 551,573

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Amounts owed to group undertakings |  |  |  | 2,281,210 |  |  |  | 1,332,200
|  |  |  |  |  |  |  |  |  | 2,281,210 |  |  |  | 1,332,200

9 | Share Capital |  |  |  |  |  |  |  |
|  | The company has 7,902,871 £0.01 Ordinary shares and 116,125 £0.01 A Ordinary shares in issue, all of which are allotted, called up and fully paid.

10 | Reserves |  |  |  |  |  |  |  |
|  | Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

Green Energy Trading Limited 08840086 31 March 2025 01 April 2024 false 12 November 2025 BTCSoftware AP Solution 2025 12.1.03 12.1.03 true 08840086 2024-04-01 2025-03-31 08840086 2025-03-31 08840086 2024-03-31 08840086 core:WithinOneYear 2025-03-31 08840086 core:WithinOneYear 2024-03-31 08840086 core:AfterOneYear 2025-03-31 08840086 core:AfterOneYear 2024-03-31 08840086 core:ShareCapital 2025-03-31 08840086 core:ShareCapital 2024-03-31 08840086 core:SharePremium 2025-03-31 08840086 core:SharePremium 2024-03-31 08840086 core:RetainedEarningsAccumulatedLosses 2025-03-31 08840086 core:RetainedEarningsAccumulatedLosses 2024-03-31 08840086 countries:UnitedKingdom 2024-04-01 2025-03-31 08840086 bus:RegisteredOffice 2024-04-01 2025-03-31 08840086 core:PlantMachinery 2024-04-01 2025-03-31 08840086 2023-04-01 2024-03-31 08840086 core:PlantMachinery 2024-04-01 08840086 2024-04-01 08840086 core:PlantMachinery 2025-03-31 08840086 core:SharePremium 2024-04-01 2025-03-31 08840086 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08840086 bus:SmallEntities 2024-04-01 2025-03-31 08840086 bus:FullAccounts 2024-04-01 2025-03-31 08840086 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08840086 bus:Director2 2024-04-01 2025-03-31 08840086 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure