Graphene Energy Solutions Ltd
Unaudited Financial Statements
For the period ended 30 April 2025
Pages for Filing with Registrar
Company Registration No. 15655033 (England and Wales)
Graphene Energy Solutions Ltd
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Graphene Energy Solutions Ltd
Balance Sheet
As at 30 April 2025
Page 1
2025
Notes
£
£
Fixed assets
Tangible assets
3
109,500
Current assets
Debtors
4
21,900
Cash at bank and in hand
605
22,505
Creditors: amounts falling due within one year
5
(132,905)
Net current liabilities
(110,400)
Net liabilities
(900)
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
(1,000)
Total equity
(900)

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

T he members have not required the company to obtain an audit of its financial statements for the period in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 April 2026 and are signed on its behalf by:
M W Cooper
Director
Company Registration No. 15655033
Graphene Energy Solutions Ltd
Notes to the Financial Statements
For the period ended 30 April 2025
Page 2
1
Accounting policies
Company information

Graphene Energy Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 9 Appold Street, 9 Appold Street, London, United Kingdom, EC2A 2AP.

1.1
Reporting period

The entity's reporting period is longer than one year due to the financial statements being the first since incorporation.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Plant and equipment
Nil

The plant and equipment will not be depreciated until the asset is being brought into use by the entity.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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). 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.

Graphene Energy Solutions Ltd
Notes to the Financial Statements (Continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
Page 3
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 17 April 2024
-
0
Additions
109,500
At 30 April 2025
109,500
Depreciation and impairment
At 17 April 2024 and 30 April 2025
-
0
Carrying amount
At 30 April 2025
109,500
Graphene Energy Solutions Ltd
Notes to the Financial Statements (Continued)
For the period ended 30 April 2025
Page 4
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
21,900
5
Creditors: amounts falling due within one year
2025
£
Other creditors
132,905
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of 1p each
10,000
100
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