A7 GREENDYKESIDE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Hensher

S L G Watson

SECRETARY:

K Hensher

REGISTERED OFFICE:

31A The Avenue

Poole

Dorset

BH13 6LJ

REGISTERED NUMBER:

05619554 (England and Wales)

AUDITORS:

JRW Hogg & Thorburn LLP

Chartered Accountants &

Statutory Auditor

19 Buccleuch Street

Hawick

Roxburghshire

TD9 0HL

FIXED ASSETS

Tangible assets

4

853,291

1,091,904

CURRENT ASSETS

Debtors

5

857,082

279,744

Cash at bank

672,603

412,440

1,529,685

692,184

CREDITORS

Amounts falling due within one year

6

928,555

382,024

NET CURRENT ASSETS

601,130

310,160

TOTAL ASSETS LESS CURRENT LIABILITIES

1,454,421

1,402,064

CREDITORS

Amounts falling due after more than one year

7

(100,770

)

(190,033

)

PROVISIONS FOR LIABILITIES

9

(318,657

)

(416,128

)

NET ASSETS

1,034,994

795,903

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

10

1,032,994

793,903

SHAREHOLDERS' FUNDS

1,034,994

795,903

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th November 2025 and were signed on its behalf by:

S L G Watson - Director

A Hensher - Director

1.	STATUTORY INFORMATION

A7 Greendykeside 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.

Going Concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents net invoiced sales of renewable electricity and associated green credits, excluding value added tax. Turnover is accrued when the company obtains the right to consideration prior to raising sales invoices.

Revenue is measured at the fair value of the transaction 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 the cost less estimated residual value of each asset over its estimated useful life.

Wind Farm Asset

-

Straight line over 20 years

Financial assets

Basic financial assets, including trade and other debtors and bank balances, are initially recognised at transaction price.

At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

Financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. These are classed as current liabilities if payment is due within one year or less. If not they are presented as non-current liabilities.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

The company's functional currency is considered to be sterling (£) due to the primary economic environment in which it operates. The company's financial statements are also presented in sterling.

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Wind farm

asset

£

COST

At 1st April 2024

5,144,158

Additions

10,140

At 31st March 2025

5,154,298

DEPRECIATION

At 1st April 2024

4,052,254

Charge for year

248,753

At 31st March 2025

4,301,007

NET BOOK VALUE

At 31st March 2025

853,291

At 31st March 2024

1,091,904

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

761,431

224,052

Prepayments and accrued income

95,651

55,692

857,082

279,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans less than 1 year

261,691

134,280

Trade creditors

59,156

4,916

Corporation tax

215,992

142,087

VAT

82,960

58,957

Unpaid dividend

300,000

-

Accruals and deferred income

8,756

41,784

928,555

382,024

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

100,770

89,263

Other loans 2 - 5 years

-

100,770

100,770

190,033

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

100,770

190,033

Other loans less than 1 year

261,691

134,280

362,461

324,313

Borrowings are secured by legal charge over the company's property and assets.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

53,510

168,327

Decommissioning provision

265,147

247,801

318,657

416,128

Deferred

tax

£

Balance at 1st April 2024

168,327

Accelerated capital allowances

(114,817

)

Balance at 31st March 2025

53,510

10.

RESERVES

Retained

earnings

£

At 1st April 2024

793,903

Profit for the year

539,091

Dividends

(300,000

)

At 31st March 2025

1,032,994

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Joanne Gibson (Senior Statutory Auditor)

for and on behalf of JRW Hogg & Thorburn LLP

12.	RELATED PARTY DISCLOSURES