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ENERGY CENTRAL CAMPUS LIMITED

Registered Number
13718844
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

ENERGY CENTRAL CAMPUS LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | KINGHAM, Audrey
| LAWLOR, Martin
| MAHMOOD, Shaid, Dr
| MCMILLAN, Sarah
| NIGHTINGALE, Tom
| QUINN, Anthony
| ROBINSON, Jane, Prof.
| ROBSON, Oran
| WILCE, Eleri
| WILDSMITH, Thomas, Dr
| YOUNG, James Robert

Registered Address | Port Of Blyth
| South Harbour
| Blyth
| NE24 3PB

Registered Number | 13718844 (England and Wales)

ENERGY CENTRAL CAMPUS LIMITED
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 147,035 |  |  |  | 148,235
Tangible assets | 5 |  |  | 14,160,731 |  |  |  | 10,593,142
|  |  |  | 14,307,766 |  |  |  | 10,741,377
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 102,612 |  |  |  | 1,069,843 |  |
Current asset investments | 7 | 551,964 |  |  |  | - |  |
Cash at bank and on hand |  | 39,693 |  |  |  | 1,080,457 |  |
|  | 694,269 |  |  |  | 2,150,300 |  |
Creditors amounts falling due within one year | 8 | (429,839) |  |  |  | (2,682,805) |  |
Net current assets (liabilities) |  |  |  | 264,430 |  |  |  | (532,505)
Total assets less current liabilities |  |  |  | 14,572,196 |  |  |  | 10,208,872
Creditors amounts falling due after one year | 9 |  |  | (14,595,940) |  |  |  | (10,338,908)
Net assets |  |  |  | (23,744) |  |  |  | (130,036)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (23,744) |  |  |  | (130,036)
Reserves |  |  |  | (23,744) |  |  |  | (130,036)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
ROBSON, Oran Director Registered Company No. 13718844

ENERGY CENTRAL CAMPUS LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| At the reporting date the company had net liabilities of £23,744 (2024: £130,036). The financial statements have been prepared on a going concern basis which assumes the company will continue in operational existence for the foreseeable future. The validity of the use of this basis is based upon the following:- • The partners involved in the development have indicated that they have no intention of removing their funding and will continue to support the company for the foreseeable future. • After making enquiries the directors believe that the company has adequate resources available for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the annual report and accounts. • If the going concern basis proved to be invalid the financial statements would have to be prepared on a break up basis in which the statement of financial position would be restated to include all assets at estimated realisable values and all liabilities would become current and would have to be increased to include those liabilities contingent on the company ceasing to trade.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: • Lease premium amortised over 125 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows: Buildings - over 60 years straight line Plant and machinery - over 10 years straight line Fixture and fittings - over 10 years straight line Office equipment - over 5 years straight line No depreciation charged on land and buildings, plant and machinery or fixtures and fittings in the year as the assets were not into use until September 2025.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 150,000 |  | 150,000
| At 31 July 25 | 150,000 |  | 150,000
| Amortisation and impairment
| At 01 August 24 | 1,765 |  | 1,765
| Charge for year | 1,200 |  | 1,200
| At 31 July 25 | 2,965 |  | 2,965
| Net book value
| At 31 July 25 | 147,035 |  | 147,035
| At 31 July 24 | 148,235 |  | 148,235

4. | Useful life of intangible assets
--- | ---
| Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Lease premium Amortised over 125 years

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 10,584,795 |  | - |  | - |  | 8,718 |  | 10,593,513
| Additions | 2,594,345 |  | 881,495 |  | 89,435 |  | 4,056 |  | 3,569,331
| At 31 July 25 | 13,179,140 |  | 881,495 |  | 89,435 |  | 12,774 |  | 14,162,844
| Depreciation and impairment
| At 01 August 24 | - |  | - |  | - |  | 371 |  | 371
| Charge for year | - |  | - |  | - |  | 1,742 |  | 1,742
| At 31 July 25 | - |  | - |  | - |  | 2,113 |  | 2,113
| Net book value
| At 31 July 25 | 13,179,140 |  | 881,495 |  | 89,435 |  | 10,661 |  | 14,160,731
| At 31 July 24 | 10,584,795 |  | - |  | - |  | 8,347 |  | 10,593,142

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,353 |  | 669,878
| Other debtors | 22,185 |  | 399,743
| Prepayments and accrued income | 79,074 |  | 222
| Total | 102,612 |  | 1,069,843

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Current asset investments
--- | ---
| This is monies held in the Public Sector Deposit Fund.

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 37,540 |  | 2,614,841
| Taxation and social security | 4,077 |  | 1,839
| Other creditors | 3,351 |  | 1,159
| Accrued liabilities and deferred income | 384,871 |  | 64,966
| Total | 429,839 |  | 2,682,805

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 14,595,940 |  | 10,338,908
| Total | 14,595,940 |  | 10,338,908

| Other creditors above includes deferred grant income of £14,467,835 (2024: £10,210,803).

10. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,198 (2024: £1,159) were due to the fund. They are included in other creditors.

11. | Operating lease commitments
--- | ---
| At the 31 July 2025 the company had future minimum lease payments under non-cancellable operating leases of £8,577,016 (2024: £8,516,986).

12. | Share capital
--- | ---
| The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.