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Company No: 12025786 (England and Wales)

# HALSE SOLAR LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

HALSE SOLAR LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

HALSE SOLAR LIMITED

## BALANCE SHEET

As at 30 June 2025
HALSE SOLAR LIMITED

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 569,561 |  | 554,409
|  | 569,561 |  | 554,409
Current assets |  |  |  |
Stocks | 4 | 332,831 |  | 150,230
Debtors | 5 | 647,994 |  | 672,675
Cash at bank and in hand |  | 32,501 |  | 8,846
|  | 1,013,326 |  | 831,751
Creditors: amounts falling due within one year | 6 | ( 1,321,234) |  | ( 1,221,160)
Net current liabilities |  | (307,908) |  | (389,409)
Total assets less current liabilities |  | 261,653 |  | 165,000
Net assets |  | 261,653 |  | 165,000
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 261,553 |  | 164,900
Total shareholders' funds |  | 261,653 |  | 165,000

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Halse Solar Limited (registered number: 12025786) were approved and authorised for issue by the Board of Directors on 24 March 2026. They were signed on its behalf by:

E Halse Director |  | P J Halse Director

HALSE SOLAR LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
HALSE SOLAR LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Halse Solar 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:
Halse South West Brickyard Road
West Hill
Ottery St Mary
EX11 1GN
United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income
The current corporation 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 taxable income.

##### 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 Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 July 2024 | 554,409
Cost adjustment | 15,152
At 30 June 2025 | 569,561
Carrying value at 30 June 2025 | 569,561
Carrying value at 30 June 2024 | 554,409

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 332,831 |  | 150,230

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 93,075 |  | 85,453
Other debtors | 554,919 |  | 587,222
| 647,994 |  | 672,675

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 359,943 |  | 290,561
Accruals and deferred income | 79,324 |  | 27,882
Taxation and social security | 45,635 |  | 35,610
Other creditors | 836,332 |  | 867,107
| 1,321,234 |  | 1,221,160

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100