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Filleted
Registration number: 09727189

HH Renewables Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

HH Renewables Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

HH Renewables Ltd

Company Information

Director | Mr W E L Harries

Registered office | First Floor Agriculture House Winch Lane Haverfordwest SA61 1RW

HH Renewables Ltd

(Registration number: 09727189)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 98,801 | 109,779
Current assets |  |  |
Debtors | 5 | 25,776 | 22,354
Cash at bank and in hand |  | 165,608 | 145,905
|  | 191,384 | 168,259
Creditors: Amounts falling due within one year | 6 | (141,607) | (146,971)
Net current assets |  | 49,777 | 21,288
Total assets less current liabilities |  | 148,578 | 131,067
Provisions for liabilities |  | (7,873) | (7,566)
Net assets |  | 140,705 | 123,501
Capital and reserves |  |  |
Called up share capital | 7 | 199 | 199
Retained earnings |  | 140,506 | 123,302
Shareholders' funds |  | 140,705 | 123,501

For the financial year 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 March 2026

......................................... Mr W E L Harries Director |  |

HH Renewables Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in Wales.

The address of its registered office is:
First Floor
Agriculture House
Winch Lane
Haverfordwest
SA61 1RW

The principal place of business is:
Maerdy Farm
Penycwm
Haverfordwest
SA62 6LS

These financial statements were authorised for issue by the director on 26 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

These financial statements show a net deficit on net assets. The Company is therefore dependent upon the continued support of the directors. These financial statements have been prepared on a going concern basis, which assumes the director will continue to provide support.

Revenue recognition

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 sales/value added tax, returns, rebates and discounts.
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.

HH Renewables Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

HH Renewables Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 September 2024 | 283,359 | 283,359
At 31 August 2025 | 283,359 | 283,359
Depreciation
At 1 September 2024 | 173,580 | 173,580
Charge for the year | 10,978 | 10,978
At 31 August 2025 | 184,558 | 184,558
Carrying amount
At 31 August 2025 | 98,801 | 98,801
At 31 August 2024 | 109,779 | 109,779

5 | Debtors

HH Renewables Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Current | 2025 £ | 2024 £
Trade debtors | 24,850 | 20,650
Prepayments | 926 | 1,169
Other debtors | - | 535
| 25,776 | 22,354

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | - | 1,252
Accrued expenses |  | 785 | 752
Taxation and social security |  | 257 | 737
Other related parties |  | 136,829 | 136,337
Corporation tax liability |  | 3,736 | 7,893
|  | 141,607 | 146,971

HH Renewables Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 100 | 100 | 100 | 100
Ordinary B of £1 each | 99 | 99 | 99 | 99
| 199 | 199 | 199 | 199

8 | Related party transactions

Transactions with the director

2025 | At 1 September 2024 £ | Advances to director £ | At 31 August 2025 £
Mr W E L Harries
Interest free loan with no fixed repayment terms | (136,337) | (492) | (136,829)

2024 | At 1 September 2023 £ | Advances to director £ | At 31 August 2024 £
Mr W E L Harries
Interest free loan with no fixed repayment terms | (285,845) | 149,508 | (136,337)