Registration number: 13532972

Exergy Solutions Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Exergy Solutions Limited

(Registration number: 13532972)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	144,207	21,334
Cash at bank and in hand		59,155	99,151
		203,362	120,485
Creditors: Amounts falling due within one year	5	(1,921,168)	(1,283,818)
Net liabilities		(1,717,806)	(1,163,333)
Capital and reserves
Called up share capital		100	100
Retained earnings		(1,717,906)	(1,163,433)
Shareholders' deficit		(1,717,806)	(1,163,333)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 12 November 2025
 

......................................... Mike Musil Director

Exergy Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2.18 Trafford House
Chester Road
Old Trafford
Stretford
Greater Manchester
M32 0RS

These financial statements were authorised for issue by the director on 12 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The company has net liabilities at the statement of financial position date. The company is supported by working capital provided by the parent company and the director is not aware of any reason why this support would be withdrawn. It is on this basis that the financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Exergy Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 8).

4

Debtors

	2025 £	2024 £
Trade debtors	103,296	-
Prepayments	28,492	13,625
Other debtors	12,419	7,709
	144,207	21,334

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		1,599	650
Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,875,000	1,245,000
Taxation and social security		17,486	13,473
Accruals and deferred income		24,050	21,803
Other creditors		3,033	2,892
		1,921,168	1,283,818

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £4,701 (2024 - £11,461).

Exergy Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Parent and ultimate parent undertaking

The company's immediate parent is Exergy Power Systems Inc, incorporated in Japan. The registered office of Exergy Power Systems Inc. is The University of Tokyo, Entrepreneur Plaza, Hongo 7-3-1, Bunkyo, Tokyo, Japan 113-0033.