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REGISTERED NUMBER: 10140902 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2025 |

| for |

| Wilby Tree Biomass Limited |

Wilby Tree Biomass Limited (Registered number: 10140902)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Wilby Tree Biomass Limited

Company Information

for the Year Ended 28 February 2025

| DIRECTOR: | Mr P Meakins

| REGISTERED OFFICE: | 63 Broad Green

| Wellingbororugh

| Northamptonshire

| NN8 4LQ

| REGISTERED NUMBER: | 10140902 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| 63 Broad Green

| Wellingborough

| Northamptonshire

| NN8 4LQ

Wilby Tree Biomass Limited (Registered number: 10140902)

Balance Sheet

28 February 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 154,269 |  | 186,526 |  |

CURRENT ASSETS

Stocks | 15,670 |  | 16,640 |  |

Debtors | 5 | 415,282 |  | 358,964 |  |

Cash at bank | 7,053 |  | 31,062 |  |

438,005 |  | 406,666 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,468,047 |  | 1,343,140 |  |

NET CURRENT LIABILITIES | (1,030,042 | ) | (936,474 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (875,773 | ) | (749,948 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (112,783 | ) | (115,834 | ) |

PROVISIONS FOR LIABILITIES | (31,541 | ) | 2,217 |  |

NET LIABILITIES | (1,020,097 | ) | (863,565 | ) |

CAPITAL AND RESERVES

Called up share capital | 133 |  | 133 |  |

Share premium | 99,967 |  | 99,967 |  |

Retained earnings | (1,120,197 | ) | (963,665 | ) |

SHAREHOLDERS' FUNDS | (1,020,097 | ) | (863,565 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Wilby Tree Biomass Limited (Registered number: 10140902)

Balance Sheet - continued

28 February 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

Mr P Meakins - Director

Wilby Tree Biomass Limited (Registered number: 10140902)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Wilby Tree Biomass 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

| The financial statements have been prepared on a going concern basis which assumes the continued support of the company's associated company.

| Revenue

| Turnover represents net invoices sale of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Other operating income

| Other operating Income represents receipts from the government under the Renewable Heat Incentive.

Wilby Tree Biomass Limited (Registered number: 10140902)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 March 2024

| and 28 February 2025 | 133,144 |  | 308,562 |  | 441,706 |  |

| DEPRECIATION

| At 1 March 2024 | 17,075 |  | 238,105 |  | 255,180 |  |

| Charge for year | 2,699 |  | 29,558 |  | 32,257 |  |

| At 28 February 2025 | 19,774 |  | 267,663 |  | 287,437 |  |

| NET BOOK VALUE

| At 28 February 2025 | 113,370 |  | 40,899 |  | 154,269 |  |

| At 29 February 2024 | 116,069 |  | 70,457 |  | 186,526 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and |

machinery |

etc |

| £

| COST

| At 1 March 2024

| and 28 February 2025 | 270,644 |  |

| DEPRECIATION

| At 1 March 2024 | 212,660 |  |

| Charge for year | 27,064 |  |

| At 28 February 2025 | 239,724 |  |

| NET BOOK VALUE

| At 28 February 2025 | 30,920 |  |

| At 29 February 2024 | 57,984 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 92,656 |  | 92,315 |  |

| Other debtors | 322,626 |  | 266,649 |  |

415,282 |  | 358,964 |  |

Wilby Tree Biomass Limited (Registered number: 10140902)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 52,467 |  | 63,328 |  |

| Amounts owed to group undertakings | 1,399,210 |  | 1,265,062 |  |

| Taxation and social security | 1,620 |  | - |  |

| Other creditors | 4,750 |  | 4,750 |  |

1,468,047 |  | 1,343,140 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 12,783 |  | 15,834 |  |

| Other creditors | 100,000 |  | 100,000 |  |

112,783 |  | 115,834 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 | 2024 |

| £ | £

| Mr P Meakins

| Balance outstanding at start of year | 2,600 |  | 2,600 |  |

| Amounts advanced | 4,800 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 7,400 |  | 2,600 |  |

| The director's overdrawn loan account is interest free and repayable on demand.