REGISTERED NUMBER: 10364306 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2024 TO 30 JUNE 2025

FOR

HOME ENERGY TRADING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L Mammadaliyev

REGISTERED OFFICE:

33 Warple Mews

Warple Way

London

W3 0RX

REGISTERED NUMBER:

10364306 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,189

1,675

CURRENT ASSETS

Debtors

5

3,055,268

706,609

Cash at bank

2,600,376

1,932,329

5,655,644

2,638,938

CREDITORS

Amounts falling due within one year

6

4,746,886

2,626,744

NET CURRENT ASSETS

908,758

12,194

TOTAL ASSETS LESS CURRENT LIABILITIES

909,947

13,869

PROVISIONS FOR LIABILITIES

7

297

-

NET ASSETS

909,650

13,869

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

909,550

13,769

909,650

13,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Mr L Mammadaliyev - Director

1.	STATUTORY INFORMATION

Home Energy Trading Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, 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 each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Comparative figures

The comparative figures are for the 12 month period of trading to 30 September 2024. The current figures represent a shortened 9 month period of trading to 30 June 2025.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade 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.

Operating leases

Operating lease rentals are charged in the profit and loss account on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 June 2025

1,945

DEPRECIATION

At 1 October 2024

270

Charge for period

486

At 30 June 2025

756

NET BOOK VALUE

At 30 June 2025

1,189

At 30 September 2024

1,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,404,177

148,830

Amounts owed by group undertakings

96,810

-

Other debtors

954,715

284,137

VAT

-

15,439

Accrued income

531,265

231,912

Prepayments

68,301

26,291

3,055,268

706,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,495,515

1,471,028

Taxation

218,302

59,971

Paye/Ni payable

1,462

2,889

VAT

121,254

-

Other creditors

1,020,103

13,826

Accrued expenses

1,890,250

1,079,030

4,746,886

2,626,744

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

297

-

Deferred

tax

£

Provided during period

297

Balance at 30 June 2025

297

8.	RELATED PARTY DISCLOSURES

Within other debtors, an amount of £25,000 (2024 - £Nil) was due from related parties.

Within other creditors, an amount of £1,019,879 (2024 - £13,125) was due to related parties.

No interest was charged on the above balances.

9.	ULTIMATE PARENT UNDERTAKING

The company's ultimate parent undertaking is Net Zero Planet Group Limited. The registered office address of Net Zero Planet Group Limited is Granville Hall, Granville Road, Leicester, LE1 7RU.

The company is the subsidiary undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts.