ACCOUNTS - Final Accounts preparation

Registered number: 15755540

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

TWP Accounting LLP

Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

COMPANY INFORMATION

Directors	J Buggy (appointed 17 December 2024)
	D Kelleher (appointed 17 December 2024)
	R Kilduff (appointed 17 December 2024, resigned 22 July 2025)
	D Meehan (appointed 17 December 2024, resigned 20 March 2025)
	D J Scrivens (appointed 2 June 2024, resigned 17 December 2024)
	B Lynch (appointed 3 September 2025)


Registered number	15755540


Registered office	The Old Rectory
	Church Street
	Weybridge
	Surrey
	KT13 8DE


Independent auditor	TWP Accounting LLP
	Chartered Accountants & Statutory Auditors
	The Old Rectory
	Church Street
	Weybridge
	Surrey
	KT13 8DE

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

REGISTERED NUMBER: 15755540

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£



Creditors: amounts falling due within one year	4	(3,150)
Net current (liabilities)/assets			(3,150)
Total assets less current liabilities			(3,150)

Net (liabilities)/assets			(3,150)

Capital and reserves
Called up share capital	5	100
Profit and loss account	6	(3,250)
		(3,150)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025.

D Kelleher

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

AP2L 2405 Briercliffe Energy Storage Limited is a private company limited by shares incorporated in
England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13
8DE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Reporting period

The company was incorporated on 02 June 2024 and the first accounting period was from incorporation date to 31 March 2025.

2.3

Going concern

The company is reliant upon the continued financial support of its ultimate parent to provide sufficient working capital to meet its trading expectations for the foreseeable future which is defined as twelve months from the date of approval of these financial statements. Therefore the directors consider that the going concern basis of accounting is appropriate.

2.4

Stocks

Stock and Work in progress is recognised for the directly attributable capital expenditure on project site development, valued at the lower of cost or net realisable value, with appropriate allowances for impairment.

An assessment for impairment is conducted at each reporting date. If the carrying amount of stocks exceeds their estimated selling price, less costs to complete and sell, the excess is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.5

Creditors

Short-term 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.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration.
	The average monthly number of employees, including directors, during the period was 0.

Page 2

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Creditors: Amounts falling due within one year
		2025
		£

	Accruals and deferred income	3,150
		3,150

5.	Share capital
		2025
		£

		Allotted, called up and fully paid

		10,000 Ordinary shares of £0.01 each	100

Reserves

Profit and loss account

The profit and loss account represents profit and losses net of adjustments.

7.	Related party transactions
	The company is a wholly owned subsidiary and accordingly has taken the exemptions provided within paragraph 33.1A of FRS 102 and therefore transactions with group companies have not been disclosed.

8.	Controlling party

The company is a wholly owned subsidiary of Amberside Power 2 LTD, a company incorporated in England and Wales. Elgin Energy Holding Limited is the parent of the largest group in which the Company is consolidated. Copies of the accounts of Elgin Energy Holding Limited are available at the Companies House website.

The ultimate parent undertaking at 31 March 2025 is CI V Porto Topco Limited, a company incorporated in England and Wales.

There is no ultimate controlling party.

Page 3

AP2L 2405 BRIERCLIFFE ENERGY STORAGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

9.	Auditor's information

The auditor's report on the financial statements for the period ended 31 March 2025 was unqualified.

The audit report was signed on 19 December 2025 by Philip Munk FCA FCCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the company’s members, as a body, in accordance with Sections 495 and 496 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 an auditor’s report 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.

Page 4