REGISTERED NUMBER: 15859976 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

KSL Green Energy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J Marriner

I Ryan

D Ryan

REGISTERED OFFICE:

Alexander House Station Road

Columbia

Washington

Tyne and Wear

NE38 7BD

REGISTERED NUMBER:

15859976 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

6,941

-

CURRENT ASSETS

Debtors

5

30,014

-

Cash at bank and in hand

25,076

100

55,090

100

CREDITORS

Amounts falling due within one year

6

275,824

-

NET CURRENT (LIABILITIES)/ASSETS

(220,734

)

100

TOTAL ASSETS LESS CURRENT LIABILITIES

(213,793

)

100

PROVISIONS FOR LIABILITIES

1,735

-

NET (LIABILITIES)/ASSETS

(215,528

)

100

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(215,628

)

-

SHAREHOLDERS' FUNDS

(215,528

)

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by:

I Ryan - Director

1.	STATUTORY INFORMATION

KSL Green Energy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Notwithstanding that the company had net liabilities of £215,528 at the year-end, the directors consider it appropriate to prepare the financial statements on a going concern basis for the following reason.

The company is dependent on the continued financial support of its parent company. The parent company has confirmed that it will continue to provide financial support for a period of at least twelve months from the date of approval of these financial statements, and thereafter for as long as is necessary, to enable the company to meet its liabilities as they fall due. This support includes both the provision of funding and the non-demanding of repayment of existing intercompany balances.

On this basis, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

Additions

2,700

2,181

3,231

8,112

At 30 November 2025

2,700

2,181

3,231

8,112

DEPRECIATION

Charge for year

281

301

589

1,171

At 30 November 2025

281

301

589

1,171

NET BOOK VALUE

At 30 November 2025

2,419

1,880

2,642

6,941

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,343

-

Other debtors

10,671

-

30,014

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

27,982

-

Amounts owed to group undertakings

235,991

-

Taxation and social security

10,451

-

Other creditors

1,400

-

275,824

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1.00

100

100

8.	RELATED PARTY DISCLOSURES

During the year the company was provided with interest free loans from fellow group companies. As at 30 November 2025 the balances outstanding on these loans totalled £235,991 (2024: £Nil), and is included in Creditors, amounts falling due within one year.