Volta Energy Assets Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10999585 (England and Wales)

VOLTA ENERGY ASSETS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Cox

L J A Buckley

S Adams

REGISTERED OFFICE:

1 Boston Road

Leicester

LE4 1AA

REGISTERED NUMBER:

10999585 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Investments

4

1,000

CURRENT ASSETS

Debtors

5

4,391

CREDITORS

Amounts falling due within one year

6

4,875

NET CURRENT LIABILITIES

(484

)

(484

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

516

CAPITAL AND RESERVES

Called up share capital

90

Retained earnings

426

516

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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

S Adams - Director

1.	STATUTORY INFORMATION

Volta Energy Assets Limited 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.

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.

Going concern

In October 2024, Effective Energy Group Limited, the ultimate parent company, commenced a group restructuring process.

The restructuring process is expected to be completed by 31 March 2025, at the date of preparing the Financial Statements the directors intend to strike off the Company, and therefore the Financial Statements have been prepared on a break-up basis. Accordingly the assets and liabilities have been restated to their recoverable amounts.

The directors believe net book value of the assets and liabilities of Volta Energy Assets Limited are a true value of the recoverable amounts.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Details of the investments in which the parent company has an interest of 20% or more are as follows:

Subsidiary Undertakings

Company
Registration
Number

Class of
Share

Percentage
of Shares
Held

Volta Energy Green Limited

11001771

Ordinary £1

100%