REGISTERED NUMBER: 10441082 (England and Wales)

EFFECTIVE HOME LTD

STRATEGIC REPORT,

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Strategic Report

2

Report of the Director

4

Report of the Independent Auditors

6

Income Statement

10

Other Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

13

Notes to the Financial Statements

14

DIRECTOR:

Mr R J Cox

REGISTERED OFFICE:

1 Boston Road

Leicester

Leicestershire

LE4 1AA

REGISTERED NUMBER:

10441082 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

The director presents his strategic report for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the Company is the supply and install of solar photovoltaic products, renewables, and other energy saving measures.

REVIEW OF BUSINESS

The Company is committed to operating on several fronts in the renewables industry to maximise market share and the number of households serviced by the Company. The Company operates in domestic, energy supplier funded, and government funded projects, expanding its reach to many more households in the UK.

The Company has continued to develop its capabilities to improve throughput and ensure a market-leading experience for its customers, with further investment in customer-service to be expected in the following years as part of the Company's strategy.

Effective Home continues to operate a just-in-time delivery model aided by strong field and office operation functions. The supply chain has proven to be flexible and resilient, and the directors continue to develop existing and new relationships to support this.

PRINCIPAL RISKS AND UNCERTAINTIES

The retail Solar PV market continues to be increasingly competitive, with average market rates being forced downwards due to excess supply. This constitutes a significant risk to the Company. The Senior Management Team review the market and commercial strategy on a regular basis to ensure competitiveness. This risk is also mitigated by continual diversification within our operations, thereby reducing concentration risk in a single market.

Significant changes to Government funded schemes surrounding Energy Supplier Obligations, Local Authority Schemes, and direct Government grants are mitigated by leveraging key relationships with Energy Suppliers and other key stakeholders. The Senior Management Team continuously review this environment to ensure a proactive Company response.

KEY PERFORMANCE INDICATORS AND GOING CONCERN

The Company continues to be one of the largest national installers in the market despite new entrants and increasing competitiveness.

For year ending 31st March 2025, revenues decreased by 19% from £27,787,890 last year to £22,696,280 this year. Although there was a significant change in revenue in some revenue streams, there was not a proportional decrease in operating margin year-to-year, indicating increasing efficiency in the Company's operations. Effective Home's operating margin was (£788,332) down from (£72,793) in year ending 31st March 2024.

The Company has maintained strong operational KPI's averaging over a 90% First Time Fit Rate within the year. Further transformational changes are expected to continue to produce a quality, customer-led experience that the Company will take into the future.

FUTURE DEVELOPMENTS

The Company has continued to develop a market-leading customer experience by pursuing synergies and shared capabilities within the wider Group. As part of this strategy, the Effective Home operational services teams are to be integrated with sister company, Max Energy Limited, to consolidate experience, build upon existing capabilities, and provide synergistic benefits to the Company. This change will further enhance the focus on customer satisfaction as well as reducing our cost to serve. The Directors expect the changes to further nurture the Company's customer journey, ensuring high quality in the delivery of domestic energy efficiency.

ON BEHALF OF THE BOARD:

Mr R J Cox - Director

23 December 2025

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

DIVIDENDS

No dividends will be distributed for the year ended 31 March 2025.

DIRECTORS

Mr R J Cox has held office during the whole of the period from 1 April 2024 to the date of this report.

Other changes in directors holding office are as follows:

Mr S K Adams - resigned 14 October 2024

Mr L J Cottingham - resigned 14 October 2024

Mr J M A Dodd - resigned 21 May 2024

Mr D G Graby ceased to be a director after 31 March 2025 but prior to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr R J Cox - Director

23 December 2025

Opinion

We have audited the financial statements of Effective Home Ltd (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Company, we identified that the principal risks of non-compliance with laws and regulations related to corporation tax legislation and we considered the extent to which non-compliance might have a material effect on the financial statements.

As part of this assessment we considered both quantitative and qualitative factors. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Companies Act 2006 and FRS 102.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements which included the risk of management override of controls. We determined that the principal risks were related to posting inappropriate journal entries, omitting, advancing or delaying recognition of events and transactions that have occurred during or after the reporting period, and potential management bias in the determination of accounting estimates or judgements to manipulate results.

Audit procedures performed by the engagement team include:

-

Enquiring of and obtaining written representation from management in relation to known or suspected instances of non-compliance with laws and regulations and fraud;

-

Enquiring of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations;

-

Evaluation of management's controls designed to prevent and detect irregularities;

-

Review of board meeting minutes and meetings of those charged with governance;

-

Identifying and, where relevant, testing journal entries posted by senior management or with unusual combinations;

-

Assessing and evaluating the business rationale of significant transactions outside the normal course of business;

-

Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

-

Review of correspondence with regulators in so far as they are related to the financial statements;

-

Incorporating elements of unpredictability into the nature, timing and/or extent of audit procedures performed.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Kelvin Fitton BA FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

23 December 2025

TURNOVER

22,696,280

27,787,890

Cost of sales

13,677,873

19,702,941

GROSS PROFIT

9,018,407

8,084,949

Administrative expenses

9,797,292

8,515,069

(778,885

)

(430,120

)

Other operating income

6,488

362,636

OPERATING LOSS

4

(772,397

)

(67,484

)

Interest payable and similar expenses

6

15,935

-

LOSS BEFORE TAXATION

(788,332

)

(67,484

)

Tax on loss

7

14,004

5,309

LOSS FOR THE FINANCIAL YEAR

(802,336

)

(72,793

)

LOSS FOR THE YEAR

(802,336

)

(72,793

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(802,336

)

(72,793

)

FIXED ASSETS

Tangible assets

8

110,964

51,844

CURRENT ASSETS

Stocks

9

609,742

307,876

Debtors

10

3,825,404

5,295,736

Cash at bank and in hand

301,729

346,488

4,736,875

5,950,100

CREDITORS

Amounts falling due within one year

11

10,490,626

10,856,399

NET CURRENT LIABILITIES

(5,753,751

)

(4,906,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,642,787

)

(4,854,455

)

PROVISIONS FOR LIABILITIES

13

19,338

5,334

NET LIABILITIES

(5,662,125

)

(4,859,789

)

CAPITAL AND RESERVES

Called up share capital

14

1

1

Retained earnings

15

(5,662,126

)

(4,859,790

)

SHAREHOLDERS' FUNDS

(5,662,125

)

(4,859,789

)

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr R J Cox - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2023

1

(4,786,997

)

(4,786,996

)

Changes in equity

Total comprehensive income

-

(72,793

)

(72,793

)

Balance at 31 March 2024

1

(4,859,790

)

(4,859,789

)

Changes in equity

Total comprehensive income

-

(802,336

)

(802,336

)

Balance at 31 March 2025

1

(5,662,126

)

(5,662,125

)

1.	STATUTORY INFORMATION

Effective Home 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 principal place of business is Unit 3 Crompton Business Park, Doncaster, DN2 4PA.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts are prepared on a going concern basis on the belief that the company will continue in operational existence for the foreseeable future. Fellow group companies will continue to offer support to enable the company to meet working capital requirement for at least 12 months following approval of the accounts.

The Company has continued to develop a market-leading customer experience by pursuing synergies and shared capabilities within the wider Group. As part of this strategy, the Effective Home operational services teams are to be integrated with sister company, Max Energy Limited, to consolidate experience, build upon existing capabilities, and provide synergistic benefits to the Company.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 33.7.

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 same group.

Significant judgements and estimates

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

Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

The Company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits associated with the transaction will flow to the entity and when specific criteria are met as follows:

Installation of Solar PV and Battery Systems

Turnover from the installation of Solar PV and battery installations is recognised upon handover to the customer, this when the system has been commissioned and the risk and rewards of the systems have passed to the customer, it is probable that the economic benefits will flow to the Company and the costs incurred or to be incurred in respect of the installation can be measured reliably.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less and 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 recognized in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decreases 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:

Equipment - 25-33% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress includes labour and attributable overheads.

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 been enacted or substantively enacted at the reporting 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.

Pension costs and other post-retirement benefits

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

6,311,147

6,708,822

Social security costs

454,580

454,625

Other pension costs

123,213

105,850

6,888,940

7,269,297

The average number of employees during the year was as follows:

2025

2024

Total

91

99

2025

2024

£

£

Directors' remuneration

330,150

332,925

Directors' pension contributions to money purchase schemes

11,762

16,916

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

2

Information regarding the highest paid director is as follows:

2025

2024

£

£

Emoluments etc

206,116

200,483

Pension contributions to money purchase schemes

10,916

10,916

4.	OPERATING LOSS

The operating loss is stated after charging:

2025

2024

£

£

Hire of plant and machinery

8,085

13,333

Other operating leases

14,428

37,245

Depreciation - owned assets

38,580

38,145

Auditors' remuneration

36,000

35,670

5.	EXCEPTIONAL ITEMS

2025

2024

£

£

Exceptional items

(107,166

)

-

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Loan

15,935

-

7.

TAXATION

Analysis of the tax charge

The tax charge on the loss for the year was as follows:

2025

2024

£

£

Deferred tax:

Deferred tax

14,004

5,334

Overprovision in earlier year

-

(25

)

Total deferred tax

14,004

5,309

Tax on loss

14,004

5,309

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2025

2024

£

£

Loss before tax

(788,332

)

(67,484

)

Loss multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

(197,083

)

(16,871

)

Effects of:

Expenses not deductible for tax purposes

-

108

Utilisation of tax losses

213,710

22,097

Adjustments to tax charge in respect of previous periods

(2,623

)

(25

)

Total tax charge

14,004

5,309

8.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

16,418

221,677

27,106

265,201

Additions

30,629

66,673

398

97,700

At 31 March 2025

47,047

288,350

27,504

362,901

DEPRECIATION

At 1 April 2024

10,373

176,932

26,052

213,357

Charge for year

7,910

30,030

640

38,580

At 31 March 2025

18,283

206,962

26,692

251,937

NET BOOK VALUE

At 31 March 2025

28,764

81,388

812

110,964

At 31 March 2024

6,045

44,745

1,054

51,844

9.

STOCKS

2025

2024

£

£

Stocks

609,742

307,876

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

509,429

573,064

Amounts owed by group undertakings

2,292,733

3,737,078

Other debtors

748,699

897,002

Prepayments

274,543

88,592

3,825,404

5,295,736

Amounts due by group undertakings are interest free and repayable on demand.

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

953,516

819,708

Amounts owed to group undertakings

8,380,662

8,639,991

Social security and other taxes

102,221

247,040

VAT

97,419

60,901

Other creditors

60,237

409,255

Accrued expenses

896,571

679,504

10,490,626

10,856,399

Amounts due to group undertakings are interest free and repayable on demand.

12.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

4,176

13.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

19,338

5,334

Deferred

tax

£

Balance at 1 April 2024

5,334

Provided during year

14,004

Balance at 31 March 2025

19,338

The provision for deferred tax derives from accelerated capital allowances, at the enacted tax rate of 25% on which the timing difference is expected to unwind.

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

1

1

1

Each share attracts equal rights to vote and receive dividends and distributions on wind up.

15.

RESERVES

Retained

earnings

£

At 1 April 2024

(4,859,790

)

Deficit for the year

(802,336

)

At 31 March 2025

(5,662,126

)

16.	RELATED PARTY DISCLOSURES

During the year the Company entered into related party transactions with group companies, companies under common control and with companies with directors in common.

Group Companies

Max Energy Ltd- during the year the company made sales, at an arms length basis, to a fellow group company in the sum of £11,980 (2024: £10,099). The Company made purchases, at an arms length basis, of £144,339 (2024: £224,110). At the balance sheet date £127,172 was due to Max Energy Ltd (2024: £100,038).

Aztec Solar Energy - during the year the company made sales, at an arms length basis, to a fellow group company in the sum of £Nil (2024: £134,429), during the period the company made purchases from Aztec Solar Energy Ltd the sum of £Nil (2024: £1,023).

Common Control

Elemental Technologies Ltd - The balance due to Effective Home Ltd at 31 March 2025 was £Nil (2024: £30,000).

Directors in Common

Volta Energy Mucklow Hill Ltd - During the year the Company made purchases, at an arms basis of £Nil (2024 £2,038).