iGreen Energy Limited Company accounts

COMPANY REGISTRATION NUMBER: 07992267

iGreen Energy Limited

Unaudited Financial Statements

31 March 2025

iGreen Energy Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Director's report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

The following pages do not form part of the financial statements

Chartered accountants and business advisers report to the director on the preparation of the unaudited statutory financial statements	11

iGreen Energy Limited

Director's Report

Year ended 31 March 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Mr C R Jones

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 12 December 2025 and signed on behalf of the board by:

Mr C R Jones
Director

Registered office:

Sarn Farm

Rhosygadfa

Oswestry

Shropshire

SY10 7AU

iGreen Energy Limited

Statement of Comprehensive Income

Year ended 31 March 2025

	2025	2024
Note	£	£
Turnover	378,448	904,096

Cost of sales	227,392	764,964
	---------	---------
Gross profit	151,056	139,132

Administrative expenses	114,289	82,752
Other operating income	3,730	–
	---------	---------
Operating profit	40,497	56,380

Other interest receivable and similar income		1,899	2,145
Interest payable and similar expenses		238	244
		---------	---------
Profit before taxation	5	42,158	58,281

Tax on profit	7,544	12,075
	--------	--------
Profit for the financial year and total comprehensive income	34,614	46,206
	--------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

iGreen Energy Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		84,532	21,591

Current assets

Stocks		2,000	2,000
Debtors	7	40,870	50,258
Cash at bank and in hand		99,282	227,434
		---------	---------
		142,152	279,692

Creditors: amounts falling due within one year	8	43,550		123,245
		---------		---------
Net current assets			98,602	156,447
			---------	---------
Total assets less current liabilities			183,134	178,038

Creditors: amounts falling due after more than one year	9		1,250	4,250

Provisions

Taxation including deferred tax	4,347	5,398
	---------	---------
Net assets	177,537	168,390
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	177,437	168,290
	---------	---------
Shareholders funds	177,537	168,390
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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 ;

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

iGreen Energy Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Mr C R Jones
Director

Company registration number: 07992267

iGreen Energy Limited

Statement of Changes in Equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 April 2023	1	156,284	156,285

Profit for the year		46,206	46,206
	----	---------	---------
Total comprehensive income for the year	–	46,206	46,206

Issue of shares	99	–	99
Dividends paid and payable	–	( 34,200)	( 34,200)
	----	---------	---------
Total investments by and distributions to owners	99	( 34,200)	( 34,101)

At 31 March 2024	100	168,290	168,390

Profit for the year		34,614	34,614
	----	---------	---------
Total comprehensive income for the year	–	34,614	34,614

Dividends paid and payable	–	( 25,467)	( 25,467)
	----	--------	--------
Total investments by and distributions to owners	–	( 25,467)	( 25,467)

	----	---------	---------
At 31 March 2025	100	177,437	177,537
	----	---------	---------

iGreen Energy Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sarn Farm, Rhosygadfa, Oswestry, Shropshire, SY10 7AU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year for the supply and fitting of wind turbines, solar pv, and energy saving lighting systems, exclusive of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	5,796	7,197
	-------	-------

6. Tangible assets

	Land and buildings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	–	34,491	6,900	41,391
Additions	67,144	–	1,593	68,737
	--------	--------	-------	---------
At 31 March 2025	67,144	34,491	8,493	110,128
	--------	--------	-------	---------
Depreciation
At 1 April 2024	–	15,090	4,710	19,800
Charge for the year	–	4,850	946	5,796
	--------	--------	-------	---------
At 31 March 2025	–	19,940	5,656	25,596
	--------	--------	-------	---------
Carrying amount
At 31 March 2025	67,144	14,551	2,837	84,532
	--------	--------	-------	---------
At 31 March 2024	–	19,401	2,190	21,591
	--------	--------	-------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	26,104	13,473
Other debtors	14,766	36,785
	--------	--------
	40,870	50,258
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,000	3,000
Trade creditors	27,187	102,707
Social security and other taxes	11,729	16,325
Other creditors	1,634	1,213
	--------	---------
	43,550	123,245
	--------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,250	4,250
	-------	-------

10. Director's advances, credits and guarantees

The director operated a loan account with the company in the year. The opening balance of the account was £4,612 owed by the director with movement in the period resulting in a closing balance of £13,727 owed by the director at the year end. The loan is currently interest free but repayable on demand.

11. Related party transactions

No further transactions with related parties were undertaken such as are required to be disclosed.

iGreen Energy Limited

Management Information

Year ended 31 March 2025

The following pages do not form part of the financial statements.

iGreen Energy Limited

Chartered Accountants and Business Advisers Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of iGreen Energy Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of iGreen Energy Limited for the year ended 31 March 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of iGreen Energy Limited in accordance with the terms of our engagement letter dated 9 August 2018. Our work has been undertaken solely to prepare for your approval the financial statements of iGreen Energy Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than iGreen Energy Limited and its director for our work or for this report.

It is your duty to ensure that iGreen Energy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of iGreen Energy Limited. You consider that iGreen Energy Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of iGreen Energy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

12 December 2025