REGISTERED NUMBER: 10884565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

RAINMAKER RENEWABLES BETA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

V A Lala

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

BR3 3PP

REGISTERED NUMBER:

10884565 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Intangible assets

4

156,128

202,365

CURRENT ASSETS

Debtors

5

96,895

138,965

Cash at bank

42,173

173,579

139,068

312,544

CREDITORS

Amounts falling due within one year

6

771,553

1,001,988

NET CURRENT LIABILITIES

(632,485

)

(689,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(476,357

)

(487,079

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(476,457

)

(487,179

)

(476,357

)

(487,079

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

V A Lala - Director

1.	STATUTORY INFORMATION

Rainmaker Renewables Beta Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Solar PV panels is being amortised evenly over its estimated useful life of seven years.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Solar PV

panels

£

COST

At 1 August 2024

833,290

Disposals

(13,367

)

At 31 July 2025

819,923

AMORTISATION

At 1 August 2024

630,925

Amortisation for year

43,260

Eliminated on disposal

(10,390

)

At 31 July 2025

663,795

NET BOOK VALUE

At 31 July 2025

156,128

At 31 July 2024

202,365

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,044

27,809

Other debtors

70,851

111,156

96,895

138,965

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

448

883

Amounts owed to group undertakings

770,204

1,000,204

Other creditors

901

901

771,553

1,001,988

7.	RELATED PARTY DISCLOSURES

Included within creditors is an interest free loan of £770,204 (2024: £1,000,204) payable to the company's parent undertaking, Brekay Limited. The loan is repayable on demand.

8.	PARENT COMPANY

The parent company is Brekay Limited, a company registered in the British Virgin Islands.

9.	GOING CONCERN

The company reports negative shareholders' funds. However the accounts have been prepared on the going concern basis due to the ongoing support of the company's parent undertaking.