Registered number: 05631091
FOR THE YEAR ENDED 31 DECEMBER 2025
COMPANY INFORMATION
CONTENTS
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their Strategic Report for the year ended 31 December 2025.
The operating profit, a pivotal metric for assessing the business's performance, has decreased to £2,834,647 (compared to £5,841,661 in 2024). This decrease can be attributed to several anticipated factors. Following the acquisition of Lunar Energy Limited by the ultimate parent in 2021, the decision was made to discontinue the sale of hardware products in the UK business. Additionally, there was a reduction in intercompany revenue stemming from utilising intellectual property generated by the Moixa Energy Holdings Group before the acquisition. These led to a significant decrease in the prior year.
Conversely, revenues from the ongoing software business have remained stable annually, primarily fuelled by growth from software clients. Despite these fluctuations, the year's results reflect a favourable outcome, and the financial position of the UK group at year-end was deemed satisfactory, with promising opportunities anticipated for the following year.
Conversely, revenues from the ongoing software business have remained stable annually, primarily fuelled by growth from software clients. Despite these fluctuations, the year's results reflect a favourable outcome, and the financial position of the UK group at year-end was deemed satisfactory, with promising opportunities anticipated for the following year.
Objectives and policies
The ultimate parent entity supports the Company in its ongoing activities, defined in an arm's length transfer pricing agreement and a signed letter of support provided by the ultimate parent.
Interest rate risk
The Company is funded by its ultimate parent company and has no borrowings from external sources therefore, the risk from interest rate fluctuations is minimal.
Currency risk
The Company trades in markets other than the United Kingdom. The Company minimises the risk of currency fluctuations by holding bank accounts in both US Dollars and Euros.
Liquidity risk
The Company manages its cash requirements centrally with the ultimate parent entity; whilst the Company has sufficient liquid resources to meet the operating needs of the business, there is also a letter of support from the ultimate parent.
Credit risk
Credit risk arises on financial instruments such as trade debtors, and controls are in place when onboarding new clients to check creditworthiness. After onboarding, the collections team communicates with key internal commercial stakeholders when items fall past due and exposure is minimised.
The ultimate parent entity supports the Company in its ongoing activities, defined in an arm's length transfer pricing agreement and a signed letter of support provided by the ultimate parent.
Interest rate risk
The Company is funded by its ultimate parent company and has no borrowings from external sources therefore, the risk from interest rate fluctuations is minimal.
Currency risk
The Company trades in markets other than the United Kingdom. The Company minimises the risk of currency fluctuations by holding bank accounts in both US Dollars and Euros.
Liquidity risk
The Company manages its cash requirements centrally with the ultimate parent entity; whilst the Company has sufficient liquid resources to meet the operating needs of the business, there is also a letter of support from the ultimate parent.
Credit risk
Credit risk arises on financial instruments such as trade debtors, and controls are in place when onboarding new clients to check creditworthiness. After onboarding, the collections team communicates with key internal commercial stakeholders when items fall past due and exposure is minimised.
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STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
This report was approved by the board and signed on its behalf.
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DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The director presents his report and the financial statements for the year ended 31 December 2025.
The profit for the year, after taxation, amounted to £1,929,366 (2024 -£4,782,821).
No dividends were paid or proposed during the year (2024 - £Nil).
The directors who served during the year were:
Lunar Energy Limited has made a profit of £1,929,366 and has net assets of £4,100,735 at the year end.
The company continues to rely on the ultimate parent Company, Lunar Energy, Inc, for financial support.
The company meets its day-to-day working capital requirements through the cash resources within the Lunar Energy, Inc. Group.
The company has drawn up budgets and cash flow forecasts, which show that it has sufficient cash reserves to continue as a going concern and meet its liabilities as they fall due, subject to the continued financial support of the ultimate parent Company. The ultimate parent Company has signed a letter of support that it will provide financial support to allow the company to meet its financial obligations as they fall due and continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of signing the financial statements.
On this basis, the financial statements have been prepared on a going concern basis.
The company continues to rely on the ultimate parent Company, Lunar Energy, Inc, for financial support.
The company meets its day-to-day working capital requirements through the cash resources within the Lunar Energy, Inc. Group.
The company has drawn up budgets and cash flow forecasts, which show that it has sufficient cash reserves to continue as a going concern and meet its liabilities as they fall due, subject to the continued financial support of the ultimate parent Company. The ultimate parent Company has signed a letter of support that it will provide financial support to allow the company to meet its financial obligations as they fall due and continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of signing the financial statements.
On this basis, the financial statements have been prepared on a going concern basis.
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DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditor, S&W Audit (a trading name of S&W Partners Audit limited), will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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DIRECTOR'S RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is 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 director is required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements 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 director is 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 him to ensure that the financial statements comply with the Companies Act 2006. He is 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.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LUNAR ENERGY LIMITED
Opinion
Basis for opinion
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 Auditor’s 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 UK, including the FRC’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 opinion.
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.
Emphasis of matter - reliance on financial support of ultimate parent company
We draw your attention to note 2.3 of the financial statements, which explains that the company “Lunar Energy Limited” relies on the financial support of its ultimate parent company Lunar Energy, Inc. Our opinion is not modified in respect of this matter.
Emphasis of matter - reliance on financial support of ultimate parent company
We draw your attention to note 2.3 of the financial statements, which explains that the company “Lunar Energy Limited” relies on the financial support of its ultimate parent company Lunar Energy, Inc. Our opinion is not modified in respect of this matter.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LUNAR ENERGY LIMITED
Other information
The other information comprises the information included in the Annual Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the Annual Report and Financial Statements. Our 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.
We have nothing to report in this regard.
Opinions 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.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Company and their environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors’ Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙certain disclosures of directors’ remuneration specified by law are not made; or
∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Directors’ Responsibilities Statement set out on page 5, 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.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LUNAR ENERGY LIMITED
Auditor’s 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 auditor’s 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:
We obtained an understanding of the Company’s legal and regulatory framework through enquiry of management concerning: their understanding of the relevant laws and regulations; the entity's policies and procedures regarding compliance; and how they identify, evaluate and account for litigation claims. We also drew on our existing understanding of the Company's industry and regulation.
We understand that the Company complies with the framework through:
We understand that the Company complies with the framework through:
∙Outsourcing statutory accounts preparation and tax compliance to external experts.
∙Updating operating procedures, manuals and internal controls as legal and regulatory requirements change.
∙The directors’ close involvement in the day-to-day running of the business, meaning that any litigation or claims would come to their attention directly.
In the context of the audit, we considered those laws and regulations: which determine the form and content of the financial statements; which are central to the Company’s ability to conduct its business; and where failure to comply could result in material penalties. We identified the following laws and regulations as being of significance in the context of the Company:
∙The Companies Act 2006 and FRS 102 in respect of the preparation and presentation of the financial; statements.
The senior statutory auditor led a discussion with senior members of the engagement team regarding the susceptibility of the entity’s financial statements to material misstatement, including how fraud might occur. The areas identified in this discussion were:
∙Manipulation of the financial statements, especially revenue, via fraudulent journal entries, particularly as the size of the Company means there is little opportunity for segregation of duties.
The procedures we carried out to gain evidence in the above areas included:
∙Substantive work on material areas affecting profits, particularly revenue recognition, including agreement of a sample of transactions to underlying documentation.
∙Testing manual journal entries, selected based on specific risk assessments applied focusing
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LUNAR ENERGY LIMITED
particularly on postings to unexpected or unusual accounts.
∙Challenging management regarding assumptions used in the estimates identified above, and comparison to market data and post year end data as appropriate.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
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 2006. Our 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 auditor’s 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.
for and on behalf of
Chartered Accountants
Statutory Auditor
103 Colmore Row
Birmingham
B3 3AG
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STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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BALANCE SHEET
AS AT 31 DECEMBER 2025
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BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 14 to 32 form part of these financial statements.
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Lunar Energy Limited is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 05631091). The registered office address is 55 Baker Street, London, W1U 7EU.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
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 Moixa Energy Holdings Limited as at 31 December 2025 and these financial statements may be obtained from Companies House.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Lunar Energy Limited has made a profit of £1,929,366 and has net assets of £4,100,735 at the year end.
The company continues to rely on the ultimate parent Company, Lunar Energy, Inc, for financial support.
The company meets its day-to-day working capital requirements through the cash resources within the Lunar Energy, Inc. Group.
The company has drawn up budgets and cash flow forecasts, which show that it has sufficient cash reserves to continue as a going concern and meet its liabilities as they fall due, subject to the continued financial support of the ultimate parent Company. The ultimate parent Company has signed a letter of support that it will provide financial support to allow the company to meet its financial obligations as they fall due and continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of signing the financial statements.
On this basis, the financial statements have been prepared on a going concern basis.
The company continues to rely on the ultimate parent Company, Lunar Energy, Inc, for financial support.
The company meets its day-to-day working capital requirements through the cash resources within the Lunar Energy, Inc. Group.
The company has drawn up budgets and cash flow forecasts, which show that it has sufficient cash reserves to continue as a going concern and meet its liabilities as they fall due, subject to the continued financial support of the ultimate parent Company. The ultimate parent Company has signed a letter of support that it will provide financial support to allow the company to meet its financial obligations as they fall due and continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of signing the financial statements.
On this basis, the financial statements have been prepared on a going concern basis.
Functional and presentation currency
Transactions and balances
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.
Trade and other debtors and creditors are classified as basic financial instruments and measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme).
Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.
Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
3.Judgements in applying accounting policies (continued)
The company provides for the estimated cost of hardware warranties based on the number of units in the field and their pro-rated remaining life. Management determines the provision by estimating future costs for unit replacements, recycling, compensation, and maintenance, using an estimated refund rate. This rate is assessed by weighting historical claim data against current technical developments and any emerging information regarding product performance to reflect expected future failure trends. The provision and the underlying refund rate assumptions are reviewed and updated at each reporting date to ensure they align with the most recent data available.
Share-based payment
The Company makes an estimate of the fair value using the Black Scholes model and reviews the inputs to this when necessary, see note 19.
Analysis of turnover by country of destination:
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11.Taxation (continued)
The current year rate of 25% arises from changes to legislation enacted during 2021. The main rate of corporation tax in the UK increased from 19% to 25% with effect from 1 April 2023.
In June 2023 Finance Act (No.2) 2023 was substantively enacted in the UK, introducing a global minimum effective tax rate of 15% in line with the OECD Pillar Two model rules. The legislation implements a domestic top-up tax and a multinational top-up tax, effective for periods starting on or after 31 December 2023. The directors believe that the new rules are not expected to have a material impact on the Company’s operations or results.
In June 2023 Finance Act (No.2) 2023 was substantively enacted in the UK, introducing a global minimum effective tax rate of 15% in line with the OECD Pillar Two model rules. The legislation implements a domestic top-up tax and a multinational top-up tax, effective for periods starting on or after 31 December 2023. The directors believe that the new rules are not expected to have a material impact on the Company’s operations or results.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Share premium account
Share-based payment reserve
over the vesting period of the options.
Profit and loss account
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Certain employees of the Company have been granted options in the shares of the ultimate parent undertaking, Lunar Energy, Inc.. The options are granted with a fixed exercise price, and are exercisable after a certain period of employment with the Company. The total charge recognised in profit or loss is £720,001 (2024 - £393,711).
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A total of 953,209 options were cancelled as part of the repricing and CSOP transition. A further 52,365 options were forfeited by employees, and 36,825 options expired during the year. No UK employees exercised options during 2025.
The options outstanding at 31 December 2025 have exercise prices of $1.94 to $3.87.
The options outstanding at 31 December 2025 have exercise prices of $1.94 to $3.87.
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 £311,751 (2024 - £310,739). Contributions totalling £87,745 (2024 - £60,498) were payable to the fund at the balance sheet date.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The immediate parent undertaking is Moixa Energy Holdings Limited, a company registered in England and Wales.
The ultimate parent undertaking is Lunar Energy, Inc., a company registered in the United States of America. .
The smallest group of undertakings for which group accounts for the year ended 31 December 2025 have been drawn up, is that headed by Moixa Energy Holdings Limited. The registered office address of Moixa Energy Holdings Limited is 55 Baker Street, London, W1U 7EU. Copies of the group accounts are available from Companies House.
The directors do not consider there to be an ultimate controlling party.
The ultimate parent undertaking is Lunar Energy, Inc., a company registered in the United States of America. .
The smallest group of undertakings for which group accounts for the year ended 31 December 2025 have been drawn up, is that headed by Moixa Energy Holdings Limited. The registered office address of Moixa Energy Holdings Limited is 55 Baker Street, London, W1U 7EU. Copies of the group accounts are available from Companies House.
The directors do not consider there to be an ultimate controlling party.
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