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Registered number: 14478762 THINK ENERGY GROUP LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
THINK ENERGY GROUP LIMITED CONTENTS
| Page
Company Information | 1
Statement of Financial Position | 2 - 3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5 - 11
THINK ENERGY GROUP LIMITED COMPANY INFORMATION
Directors | N Richardson
| P Willis
| P Clarkson
| G Batra
| C Dickinson
| J Gabbott
Registered number | 14478762
Registered office | Waldron House Drury Lane
| Chadderton
| Oldham
| OL9 8EU
Independent auditors | Alexander Knight and Co Limited
| Chartered Accountants and Statutory Auditor
| Westgate House
| 44 Hale Road
| Hale
| Altrincham
| Cheshire
| WA14 2EX
Page 1
THINK ENERGY GROUP LIMITED REGISTERED NUMBER: 14478762 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 6,305,406 |  | 6,305,406
|  |  | 6,305,406 |  | 6,305,406
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,619,063 |  | 4,338,356 |
|  | 4,619,063 |  | 4,338,356 |
Creditors: amounts falling due within one year | 6 | (169,096) |  | (141,386) |
Net current assets |  |  | 4,449,967 |  | 4,196,970
Total assets less current liabilities |  |  | 10,755,373 |  | 10,502,376
Creditors: amounts falling due after more than one year | 7 |  | (10,836,457) |  | (9,961,585)
Net (liabilities)/assets |  |  | (81,084) |  | 540,791
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 11,897 |  | 11,330
Share premium account |  |  | 1,342,043 |  | 1,336,375
Profit and loss account |  |  | (1,435,024) |  | (806,914)
|  |  | (81,084) |  | 540,791
Page 2
THINK ENERGY GROUP LIMITED REGISTERED NUMBER: 14478762 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 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 by:
P Clarkson
Director
Date: 15 December 2025
The notes on pages 5 to 11 form part of these financial statements. Page 3
THINK ENERGY GROUP LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 July 2023 | 11,330 | 1,336,375 | (297,156) | 1,050,549
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (509,758) | (509,758)
Total comprehensive income for the year | - | - | (509,758) | (509,758)
At 1 July 2024 | 11,330 | 1,336,375 | (806,914) | 540,791
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (628,110) | (628,110)
Total comprehensive income for the year | - | - | (628,110) | (628,110)
Contributions by and distributions to owners |  |  |  |
Shares issued during the year | 567 | 5,668 | - | 6,235
At 30 June 2025 | 11,897 | 1,342,043 | (1,435,024) | (81,084)
| The notes on pages 5 to 11 form part of these financial statements.
Page 4
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by shares, registered in England and Wales, registration number 14478762. The address of the registered office is Waldron House Drury Lane, Chadderton, Oldham, England, OL9 8EU. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | 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. Page 6
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The Page 7
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Other financial instruments Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss. Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 8
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax from the proceeds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 4).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 6,305,406
| At 30 June 2025 | 6,305,406
| Net book value |
| At 30 June 2025 | 6,305,406
| At 30 June 2024 | 6,305,406
Page 9
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 4,207,631 | 3,997,345
| Other debtors | 411,432 | 341,011
|  | 4,619,063 | 4,338,356
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 83,086 | 71,694
| Other taxation and social security | 74,180 | 61,040
| Other creditors | 4,184 | 1,335
| Accruals and deferred income | 7,646 | 7,317
|  | 169,096 | 141,386
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 10,836,457 | 9,961,585
|  | 10,836,457 | 9,961,585
| Other loans of £7,867,492 (2024: £7,216,369) are secured by a fixed and floating charge over the assets of the group.
Page 10
THINK ENERGY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 542,409 (2024 - 542,409) A Ordinary shares of £0.01 each | 5,424 | 5,424
|  | 381,818 (2024 - 381,818) B Ordinary shares of £0.01 each | 3,818 | 3,818
|  | 119,318 (2024 - 119,318) C Ordinary shares of £0.01 each | 1,193 | 1,193
|  | 6,455 (2024 - 6,455) D Ordinary shares of £0.01 each | 65 | 65
|  | 139,712 (2024 - 83,035) E Ordinary shares of £0.01 each | 1,397 | 830
|  |  | 11,897 | 11,330
During the year, 56,677 E Ordinary shares were issued at a premium of £0.10 per share for total consideration of £6,234.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 22 December 2025 by Murray Patt FCA (Senior Statutory Auditor) on behalf of Alexander Knight and Co Limited.
Page 11