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Registered number: 10881452










RECURRENT ENERGY POWER SERVICES UK LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
COMPANY INFORMATION


Directors
D S Syddall 
J De Miguel Gomez 
M G Steel (appointed 3 October 2024)
J M Antelo Bernal (appointed 17 January 2025)




Registered number
10881452



Registered office
Suite M Part Second Floor
The Octagon

Middleborough

Colchester

Essex

C01 1TG




Independent auditors
Larking Gowen LLP
Chartered Accountants & Statutory Auditors

1 Claydon Business Park

Great Blakenham

Ipswich

IP6 0NL





 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 2
Directors' report
 
3 - 5
Independent auditors' report
 
6 - 10
Statement of income and retained earnings
 
11
Statement of financial position
 
12
Statement of changes in equity
 
13 - 14
Notes to the financial statements
 
15 - 28


 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors present their strategic report for the period ended 31 December 2024. The biggest change during the period was the integration to the Recurrent Energy group.

The principal activites of the company were the delivery of solar and energy storage project development.

Business review
 
Turnover for the 12 months period ended 31 December 2024 was £18.6m (8 month period ended 31 December 2023 - £10.2m).

Market environment is highly competitive with customers pushing for low prices despite costs increasing. The company’s focus is to develop strong customer relationships with companies pursuing a service of quality and higher performance for their assets. Staffing has been a significant challenge with skilled engineers continuing to be increasingly scarce, along with pressure on materials and services supplies. Integration with Recurrent Energy’s procedures and systems has impacted 2024 results but have prepared the company for additional growth and better service standards. 

Recurrent Energy Power Services UK Limited remains in the top 5 UK’s Solar Operations and Maintenance (O&M) market. It continues to strengthen its national presence of over 190+ sites serviced by a skilled engineering workforce. Its business generates stable revenues as well as consolidating its customer base across the length and breadth of the UK. Headcount has decreased from 131 in December 2023 to 119 in December 2024 as a consequence of new technologies applied to increase labour productivity, which is a key element to mitigate talent scarcity in the green energy sector. 

It is the Directors opinion that the demand for solar energy will only continue to grow, we seek to match the growth in this area by expansion into territories, technologies and with new and existing clients. 

Principal risks and uncertainties
 
The company’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The company does not use derivative financial instruments for speculative purposes.

Credit risk

The company's principal financial assets are its cash at bank, and trade receivables. The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings. Recurrent Energy Power Services UK Limited is contracted with a number of different asset managers which manages exposure to global market conditions as each of these parties has different finding regimes.

Cash flow risk

The business manages cash flow risk daily to ensure sufficient liquidity is available to meet foreseeable development needs.

Liquidity risk
 
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the company uses a mixture of short-term finance, hire purchase, and cash reserves.

Page 1

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Other key performance indicators
 
The company has different indicators for monitoring performance which are as follows:

O & M of solar assets   – MW managed   1.283 MW 
(2023 - 1.218 MW)
Employees                                          – Number of hired                      119 (2023 - 131)    


This report was approved by the board and signed on its behalf.



................................................
J De Miguel Gomez
Director

Date: 7 May 2026

Page 2

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the year, after taxation, amounted to £1,315,606 (2023 - loss £1,975,122).

The directors do not recommend the payment of a final dividend.

Directors

The directors who served during the year were:

D S Syddall 
J De Miguel Gomez 
A M Tifrea (resigned 8 April 2024)
J Nguyen (resigned 3 October 2024)
L Juncosa Del Llano (resigned 13 November 2024)
A Corizzo (appointed 13 November 2024, resigned 17 January 2025)
M G Steel (appointed 3 October 2024)

Page 3

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Future developments

Since the year-end, the business has engaged in advanced discussions with portfolio asset managers and owners to increase the megawatts under management before the close of the calendar year. In addition to these efforts, we are focusing on the integration of new operational assets within utility-scale battery energy storage systems (BESS), which will enhance our overall portfolio and expand our energy solutions offering.

We are also experiencing growth through new clients, driven by successful participation in third-party tenders as well as direct assets under Recurrent Energy. The company is not only securing newly developed assets but also continuing to build relationships with leading industry players to further enhance our service delivery.

To support these developments, we are investing in the internal upskilling of our teams, ensuring they are equipped with the necessary expertise to manage all asset types effectively. As our assets age, the importance of asset improvement and strategic management becomes even more crucial. We are committed to implementing a structured approach to maintaining and enhancing performance through targeted improvement works, ensuring long-term reliability and value for our clients.


Going concern

The Directors have reviewed the company’s financial position and ongoing operations and are confident that the company is well-positioned to continue its activities for the foreseeable future. This confidence is underpinned by a solid pipeline of new business, strong relationships with key clients, and stable cash flows from long-term contracts.

Additionally, the company benefits from the support of Canadian Solar UK Projects Limited as a parent company, which provides further assurance of financial stability. With this backing, alongside prudent cost management and access to resources, the Directors believe the company is equipped to manage any potential challenges while continuing to grow and meet its financial obligations.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsLarking Gowen LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 4

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

This report was approved by the board and signed on its behalf.
 





................................................
J De Miguel Gomez
Director

Date: 7 May 2026

Page 5

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF RECURRENT ENERGY POWER SERVICES UK LIMITED
 

Qualified Opinion


We have audited the financial statements of Recurrent Energy Power Services UK Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of income and retained earnings, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for qualified opinion


We were unable to obtain sufficient appropriate audit evidence regarding the completeness and accuracy of the following balances included in the financial statements. 
 
trade creditors - £1,821,670
accruals - 547,373
cost of sales - £17,317,879
administrative expenses - £2,581,185

The company’s accounting records did not provide adequate supporting documentation for trade creditor balances, and alternative audit procedures did not provide the evidence we required.

Consequently, we were unable to determine whether any adjustments might be necessary to trade creditors, accrauls, cost of sales, administrative expenses or related disclosures.


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.


Page 6

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF RECURRENT ENERGY POWER SERVICES UK LIMITED (CONTINUED)


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Page 7

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF RECURRENT ENERGY POWER SERVICES UK LIMITED (CONTINUED)


Matters on which we are required to report by exception
 

Except for the matter described in the basis for qualified opinion section of our report, in the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


Arising solely from the limitation on the scope of our work relating to trade creditors, cost of sales and administrative expenses referred to above: 
 
we have not obtained all the information and explanations that we considered necessary for the purpose of our audit;
we determined that adequate accounting records have not been kept; and
we were unable to determine whether the financial statements are in agreement with the accounting         records and returns. 

We have nothing further to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
 
certain disclosures of directors' remuneration specified by law are not made

 
Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 8

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF RECURRENT ENERGY POWER SERVICES UK LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach was as follows:

Obtaining an understanding of the legal and regulatory frameworks that are applicable to the Company through discussions with directors and other management, and from our commercial knowledge and experience of the sector in which the Company operates. We determined that the most significant are those that relate to the reporting framework (FRS 102 and the UK Companies Act); relevant tax compliance
regulations; Health and Safety; and employment law (including Working Time Directive); 
Enquiries with management and those charged with governance around actual and potential litigation and claims; 
Enquiries of entity staff in the finance function to identify any instances of non-compliance with laws and regulations;
Reviewing minutes of management and board meetings;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Challenging assumptions and judgements made by management in their significant accounting estimates, in particular in relation to asset improvement income; and
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business.



Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 9

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF RECURRENT ENERGY POWER SERVICES UK LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Graham Mummery (Senior statutory auditor)
for and on behalf of
Larking Gowen LLP
Chartered Accountants
Statutory Auditors
Ipswich

8 May 2026
Page 10

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2024

12 months ended
31 December
8 months ended
31 December
2024
2023
Note
£
£

  

Turnover
 4 
18,646,521
10,202,834

Cost of sales
  
(17,317,879)
(9,212,565)

Gross profit
  
1,328,642
990,269

Administrative expenses
  
(2,581,185)
(3,010,595)

Operating loss
 5 
(1,252,543)
(2,020,326)

Interest payable and similar expenses
 9 
(66,733)
(1,196)

Loss before tax
  
(1,319,276)
(2,021,522)

Tax on loss
 10 
3,670
46,400

Loss after tax
  
(1,315,606)
(1,975,122)

  

  

Retained earnings at the beginning of the year
  
(274,995)
1,700,127

  
(274,995)
1,700,127

Loss for the year
  
(1,315,606)
(1,975,122)

Retained earnings at the end of the year
  
(1,590,601)
(274,995)
The notes on pages 15 to 28 form part of these financial statements.

Page 11

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
REGISTERED NUMBER: 10881452

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 11 
221,215
77,170

  
221,215
77,170

Current assets
  

Stocks
  
274,906
-

Debtors: amounts falling due within one year
 12 
2,985,727
4,337,742

Cash at bank and in hand
 13 
937,588
472,745

  
4,198,221
4,810,487

Creditors: amounts falling due within one year
 14 
(5,090,192)
(4,347,877)

Net current (liabilities)/assets
  
 
 
(891,971)
 
 
462,610

Total assets less current liabilities
  
(670,756)
539,780

Provisions for liabilities
  

Other provisions
 15 
(219,737)
(114,667)

  
 
 
(219,737)
 
 
(114,667)

Net (liabilities)/assets
  
(890,493)
425,113


Capital and reserves
  

Called up share capital 
 16 
108
108

Capital contribution
 17 
700,000
700,000

Profit and loss account
 17 
(1,590,601)
(274,995)

  
(890,493)
425,113


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
J De Miguel Gomez
Director

Date: 7 May 2026

The notes on pages 15 to 28 form part of these financial statements.

Page 12

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital contribution
Profit and loss account
Total equity

£
£
£
£

At 1 January 2024
108
700,000
(274,995)
425,113


Comprehensive income for the year

Loss for the year
-
-
(1,315,606)
(1,315,606)


At 31 December 2024
108
700,000
(1,590,601)
(890,493)


The notes on pages 15 to 28 form part of these financial statements.

Page 13

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Capital contribution
Profit and loss account
Total equity

£
£
£
£

At 1 May 2023
108
-
1,700,127
1,700,235


Comprehensive income for the period

Loss for the period
-
-
(1,975,122)
(1,975,122)


Contributions by and distributions to owners

Capital contribution
-
700,000
-
700,000


At 31 December 2023
108
700,000
(274,995)
425,113


The notes on pages 15 to 28 form part of these financial statements.

Page 14

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Recurrent Energy Power Services UK Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 10881452 and its registered office is Suite M Part Second Floor, The Octagon, Middleborough, Colchester, CO1 1TG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling and rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Canadian Solar Inc. as at year ended 31 December 2024 and these financial statements may be obtained from the Canadian Solar Inc. website.

 
2.3

Going concern

The Directors have reviewed the company’s financial position and ongoing operations and are confident that the company is well-positioned to continue its activities for the foreseeable future. 

Additionally, the company benefits from the support of Canadian Solar UK Projects Limited as a parent company, which provides further assurance of financial stability. With this backing, alongside prudent cost management and access to resources, the Directors believe the company is equipped to manage any potential challenges while continuing to grow and meet its financial obligations. The Directors therefore continue to adopt the going concern basis of accounting in preparing these financial statements. 

Page 15

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from Operation and Maintenance contracts to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Turnover from non contract work is recognised when the work is complete.

Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amount are recorded as deferred income and included as part of creditors falling due within one year.

 
2.6

Operating leases: the Company as lessee

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

Page 16

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.8

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.10

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 17

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.12

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33% straight line
Office equipment
-
33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 18

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is 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.

 
2.14

Debtors

Short term debtors are measured at transaction price, less any impairment.

Onboarding costs

Onboarding costs are incurred in advance of income being generated on new contracts. The cost, per MW (megawatt) onboarded, is calculated using the average direct employee cost per MW.

Direct staff costs include all operational staff in the operational team, being electrical, green, monitoring, technical and commercial account managers. All administrative, health and safety and business development staff are excluded for the purposes of this cost.

The onboarding cost is revised each quarter to take into account staff members starting and leaving and therefore represents real economic costs to the company.

The cost is applied per MW once the Company is the agreed operations and maintenance contractor. The onboarding cost is recorded as a prepayment in the Statement of financial position in the quarter that a site comes into the Recurrent portfolio and a credit released to cost of sales in the Income statement.

Costs are initially released to the Income statement over the shorter of:
(a) the initial period of the contract; or
(b) the first break clause in the contract; or
(c) the full agreed term of the contract.

Should a contract be terminated the remaining onboarding cost is released to cost of sales in the income statement in that year. Similarly should a contracting term be extended prior to the whole of the costs being released then the end date will be revised such that the remaining costs are released over the new extended period of the revised contract.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 19

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.16

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Statement of Financial Position date and the amounts reported for turnover and expenses during the year. However, the nature of estimation means that the actual outcomes could differ from those estimates. The following judgments have had the most significant effect on amounts recognised in the financial statements:

Amounts recoverable on long-term contracts
The Company applies its policies on turnover and long term contracts as described in note 2.5. The application of this policy requires judgments to be made in respect of the total expected costs to complete and the profit margin achievable on each contract. The Company has in place established internal control processes to ensure that the evaluation of costs and turnover is based upon appropriate estimates.

Page 20

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

An analysis of turnover by class of business is as follows:


12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Asset improvement projects
4,859,124
1,487,877

Other income
60,573
-

Non-contract works
4,467,062
2,579,864

Operations and maintenance contracts
9,259,762
6,135,093

18,646,521
10,202,834


Analysis of turnover by country of destination:

12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

United Kingdom
18,646,521
10,202,834

18,646,521
10,202,834



5.


Operating loss

The operating loss is stated after charging/(crediting):

12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Depreciation
86,174
36,371

Exchange differences
(1,933)
(65,399)

Other operating lease rentals
231,319
43,192

Page 21

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
28,375
22,500

Fees payable to the Company's auditors in respect of:

Accounts preparation
2,625
2,500

Taxation compliance services
2,360
2,250


7.


Employees

Staff costs, including directors' remuneration, were as follows:


12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Wages and salaries
5,431,969
3,714,354

Social security costs
668,205
504,289

Cost of defined contribution scheme
188,054
121,364

6,288,228
4,340,007


The average monthly number of employees, including directors, during the year was 123 (2023 - 131).

Page 22

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Directors' remuneration

12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Directors' emoluments
226,337
418,838

Company contributions to defined contribution pension schemes
3,486
3,669

229,823
422,507


During the year retirement benefits were accruing to 2 directors (2023 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £154,708 (2023 - £199,668).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £2,201 (2023 - £1,468).


9.


Interest payable and similar expenses

12 months ended
31 December
8 months ended
31 December
2024
2023
£
£


Other interest payable
66,733
1,490

Finance leases and hire purchase contracts
-
(294)

66,733
1,196

Page 23

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Taxation


12 months ended
31 December
8 months ended
31 December
2024
2023
£
£

Corporation tax


Current tax credit on profits for the year
(3,670)
(23,922)

Adjustments in respect of previous periods
-
(22,478)


(3,670)
(46,400)


Total current tax
(3,670)
(46,400)

Deferred tax

Total deferred tax
-
-


Taxation on loss on ordinary activities
(3,670)
(46,400)

Factors affecting tax charge for the year/period

The tax assessed for the year/period is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 25%. This gives an effective tax rate for the year of 25% (2023 - 25%). The differences are explained below:

12 months ended
31 December
8 months ended
31 December
2024
2023
£
£


Loss on ordinary activities before tax
(1,319,276)
(2,021,522)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
(329,819)
(505,380)

Effects of:


Movements in deferred tax not recognised
326,149
481,458

Adjustments to tax charge in respect of previous periods
-
(22,478)

Total tax charge for the year/period
(3,670)
(46,400)

Page 24

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
10.Taxation (continued)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
13,937
124,261
138,198


Additions
19,024
211,194
230,218



At 31 December 2024

32,961
335,455
368,416



Depreciation


At 1 January 2024
4,619
56,409
61,028


Charge for the year on owned assets
6,115
80,058
86,173



At 31 December 2024

10,734
136,467
147,201



Net book value



At 31 December 2024
22,227
198,988
221,215



At 31 December 2023
9,318
67,852
77,170


12.


Debtors

2024
2023
£
£


Trade debtors
2,406,023
1,851,631

Amounts owed by group undertakings
1,446
-

Other debtors
1,469
8,630

Prepayments and accrued income
576,789
2,477,481

2,985,727
4,337,742


Page 25

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
937,588
472,745

937,588
472,745



14.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,821,670
1,952,230

Amounts owed to group undertakings
2,477,432
320,371

Other taxation and social security
243,717
445,417

Accruals and deferred income
547,373
1,629,859

5,090,192
4,347,877



15.


Provisions





Customer claims

£





At 1 January 2024
114,667


Charged to profit or loss
105,070



At 31 December 2024
219,737

The company has recorded a provision in relation to customer claims.  The provision amount represents management's best estimate of the total amounts to be paid in relation to these claims.

Page 26

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares of £0.01 each
100
100
753 (2023 - 753) Ordinary B shares of £0.01 each
8
8

108

108

All Ordinary and Ordinary B shares have voting rights and carry one vote per share. 

Rights to dividend and rights to participate in a winding up are on a pari passu basis for all shares issued. 

There are no redemption rights.



17.


Reserves

Capital contribution

The capital contribution reserve represents funds invested by the parent company. 

Profit and loss account

The profit and loss account represents cumulative profits or losses, net dividends paid and other adjustments.


18.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £188,054 in the year to 31 December 2024  (2023 - £121,364). Contributions totalling £Nil in the year to 31 December 2024 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.

Page 27

 
RECURRENT ENERGY POWER SERVICES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
155,426
-

Later than 1 year and not later than 5 years
492,182
-

647,608
-


20.


Related party transactions

During the period to 31 December 2024 the Company made sales of £1,446 (2023 - £162,718) to companies under common control, and had purchases from such companies of £344,102 (2023 - £86,042).

At the period end £320,371 
(2023 - £320,371) was due to the parent company, Canadian Solar UK Projects Limited. No interest is charged on this loan. An additional £333,199 (2023 - £NIL) was due to other companies under common control. 

The total key management personnel compensation (including directors) to 31 December 2024 was £1,053,396 
(2023 -  £910,716 ).


21.


Controlling party

The immediate parent undertaking of the Company is Canadian Solar UK Projects Limited, a company registered in England and Wales. The parent of the smallest group in which these financial statements are consolidated is Canadian Solar Inc., which is the ultimate parent company and is incorporated in Canada. The registered office address of Canadian Solar Inc. is 545 Speedvale Avenue West, Guelph, Ontario, Canada, N1K 1E6.

 
Page 28