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Registration number: 08702866

Mawr Energy Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Mawr Energy Limited

Contents

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

Mawr Energy Limited

Company Information

Director | Mr A J Mackeown

Registered office | Kemp House 160 City Road London EC1V 2NX

Bankers | Starling Bank 3rd Floor 2 Finsbury Avenue London EC2M 2PP

Accountants | W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Mawr Energy Limited

(Registration number: 08702866)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 19,813 | 22,708
Current assets |  |  |
Stocks |  | 835 | -
Debtors | 5 | 1,477 | 2,435
Cash at bank and in hand |  | 4,767 | 4,111
|  | 7,079 | 6,546
Creditors: Amounts falling due within one year | 6 | (38,523) | (39,880)
Net current liabilities |  | (31,444) | (33,334)
Net liabilities |  | (11,631) | (10,626)
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | (11,632) | (10,627)
Shareholders' deficit |  | (11,631) | (10,626)

For the financial year ending 30 September 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 1 May 2026

......................................... Mr A J Mackeown Director

Mawr Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
Kemp House
160 City Road
London
EC1V 2NX

These financial statements were authorised for issue by the director on 1 May 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

The financial statements have been prepared on a Going Concern basis even though there is a net deficit position on the balance sheet at 30 September 2025. This has been done on the basis that the director will continue his financial support to the business, and that the credit balance on his directors current account will not be repayable to the extent of the deficit on the balance sheet.

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.

Government grants

Government grants are recognised at the fair value of the asset recevied or receivable when there is reasonable assurance that the conditions will be met and the funds received.

Mawr Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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
Biomass boiler | Over 20 years straight line
Biomass additional parts | Over 5 years straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Mawr Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Mawr Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 46,663 | 46,663
At 30 September 2025 | 46,663 | 46,663
Depreciation
At 1 October 2024 | 23,955 | 23,955
Charge for the year | 2,895 | 2,895
At 30 September 2025 | 26,850 | 26,850
Carrying amount
At 30 September 2025 | 19,813 | 19,813
At 30 September 2024 | 22,708 | 22,708

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1,477 | 2,435
| 1,477 | 2,435

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 1,873
Accruals and deferred income | 3,227 | 3,091
Other creditors | 35,296 | 34,916
| 38,523 | 39,880

Mawr Energy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1