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Company No: 10700442 (England and Wales)

# ENERGY EARTH LIMITED

### Unaudited Financial Statements
For the financial period from 01 January 2025 to 31 August 2025
Pages for filing with the registrar

ENERGY EARTH LIMITED

## Unaudited Financial Statements

For the financial period from 01 January 2025 to 31 August 2025

Contents

ENERGY EARTH LIMITED

## COMPANY INFORMATION

For the financial period from 01 January 2025 to 31 August 2025
ENERGY EARTH LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 January 2025 to 31 August 2025

DIRECTOR | Mr H Andalib

SECRETARY | Mr P Richardson

REGISTERED OFFICE | 2 Leman Street
| London
| E1W 9US
| United Kingdom

BUSINESS ADDRESS | c/o Energy Earth LLC
| 6242 Perimeter Drive
| Chattanooga
| Tennessee 37421
| USA

COMPANY NUMBER | 10700442 (England and Wales)

ACCOUNTANT | Gravita Business Services II Limited
| Aldgate Tower
| 2 Leman Street
| London
| E1 8FA
| United Kingdom

ENERGY EARTH LIMITED

## BALANCE SHEET

As at 31 August 2025
ENERGY EARTH LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 31.08.2025 |  | 31.12.2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 100 |  | 800,187
Cash at bank and in hand |  | 0 |  | 18,664
|  | 100 |  | 818,851
Creditors: amounts falling due within one year | 4 | ( 5,400) |  | ( 9,518)
Net current (liabilities)/assets |  | (5,300) |  | 809,333
Total assets less current liabilities |  | (5,300) |  | 809,333
Net (liabilities)/assets |  | ( 5,300) |  | 809,333
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 5,400 ) |  | 809,233
Total shareholder's (deficit)/funds |  | ( 5,300) |  | 809,333

For the financial period ending 31 August 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 member has not required the Company to obtain an audit of its financial statements for the financial period 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Energy Earth Limited (registered number: 10700442) were approved and authorised for issue by the Director on 19 March 2026. They were signed on its behalf by:

Mr H Andalib Director |

ENERGY EARTH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 31 August 2025
ENERGY EARTH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Energy Earth Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom. The principal place of business is c/o Energy Earth LLC, 6242 Perimeter Drive, Chattanooga, Tennessee 37421, USA.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £. The company has become dormant since 30th September 2024 and It intends to liquidate.

##### Reporting period length

The financial statements represent shorter period of accounts for the period between 01 January 2025 and 31 August 2025, due to which the financial statements are not entirely comparable.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for points redeemed provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue is deferred where points are issued but not redeemed and this is held as a points liability in other creditors on the balance sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

#### 2. Employees

| Period from 01.01.2025 to 31.08.2025 |  | Year ended 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including the director | 1 |  | 2

#### 3. Debtors

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Corporation tax | 0 |  | 5,618
Other debtors | 100 |  | 794,569
| 100 |  | 800,187

#### 4. Creditors: amounts falling due within one year

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Other taxation and social security | 0 |  | 2,418
Other creditors | 5,400 |  | 7,100
| 5,400 |  | 9,518

#### 5. Related party transactions

At the balance sheet date, the parent company owed £ Nil (2024: £794,469) to the company.

#### 6. Ultimate controlling party

The entity is controlled by Hamid Andalib.