First for Energy Ltd

First for Energy Ltd
Contents Page
For the Period 01 August 2024 to 30 June 2025

Company information	1
Statement of financial position	2

First for Energy Ltd
Company Information
For the Period 01 August 2024 to 30 June 2025

Director	Lauren Eve Brown
Registered Number	14980652
Registered Office	17 Grove Avenue Solihull B91 2AH

1

First for Energy Ltd
Statement of Financial Position
As at 30 June 2025

	2025		2024
	£	£	£	£
Current assets	4,992		1
Creditors: amount falling due within one year	(4,695)		0
Net current assets		297		1
Total assets less current liabilities		297		1
Net assets		297		1


Capital and reserves		297		1

NOTES TO THE ACCOUNTS

General Information

First for Energy Ltd is a private company, limited by shares, registered in England and Wales, registration number 14980652, registration address 17 Grove Avenue, Solihull, B91 2AH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date.

Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 0 (2024 : 0).

For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 September 2025 and were signed by:

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Lauren Eve Brown
Director

2


Registered Number: 14980652
England and Wales
FIRST FOR ENERGY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 30 June 2025