The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

SERS (Solar & Renewable Technologies) Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3a, Parc Pontypandy, Caerphilly, Mid Glamorgan, United Kingdom, CF83 3GX.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared on a basis other than going concern. This is due to entities within the group having been subject to a trade purchase agreement after year end. SERS (Solar & Renewable Technologies) Holdings Limited was not subject to this sale, however they will not enter into new contracts after year end. It has been determined that this entity will complete all current contracts and subsequently wind down their operations.true

As part of the wider group wind-down, the remaining entities will continue to operate solely to complete non-novated contracts, all of which are expected to be finalised by the end of 2025. Following completion, the companies will remain active until the defect periods on all contracts have expired and client-held retentions are released, typically within 12 to 18 months of completion. After this period, the group and subsidiary companies will be wound down and cease trading.

The company's remaining assets have been considered for any necessary write down to net realisable value and any provisions required in respect of contracts which have become onerous at the reporting date where applicable. No provision has been made for the future costs of terminating the business as no such costs were committed at the reporting date.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

SERS Energy Solutions Holdings Limited is regarded by the directors as being the company's ultimate controlling party.

The immediate parent company is SERS Energy Solutions Group Limited

With effect from 13 June 2025, SERS Energy Solutions Group Limited and SERS Energy Solutions (Scotland) Limited transferred and sold their activities, along with associated assets and liabilities, to Cardo Group. The remaining subsidiaries were not part of this transaction but will continue to operate solely to complete non-novated contracts as part of the wider group wind-down.