REGISTERED NUMBER: 08584260 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

A SHADE GREENER MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Davies

REGISTERED OFFICE:

Sterling House

Maple Court

Maple Road

Tankersley

S75 3DP

REGISTERED NUMBER:

08584260 (England and Wales)

SENIOR STATUTORY AUDITOR:

Andrew Throssell FCA

AUDITORS:

Hebblethwaites

Chartered Accountants & Statutory Auditors

2 Westbrook Court

Sharrow Vale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

1,566,667

1,766,667

Tangible assets

5

61,893

48,429

1,628,560

1,815,096

CURRENT ASSETS

Stocks

172,646

186,935

Debtors

6

3,392,547

1,854,192

Cash at bank and in hand

1,619,395

2,840,728

5,184,588

4,881,855

CREDITORS

Amounts falling due within one year

7

1,544,511

1,299,474

NET CURRENT ASSETS

3,640,077

3,582,381

TOTAL ASSETS LESS CURRENT LIABILITIES

5,268,637

5,397,477

CREDITORS

Amounts falling due after more than one year

8

(3,394,903

)

(4,185,220

)

PROVISIONS FOR LIABILITIES

(14,373

)

(10,892

)

NET ASSETS

1,859,361

1,201,365

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,859,261

1,201,265

SHAREHOLDERS' FUNDS

1,859,361

1,201,365

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 23 February 2026 and were signed by:

S J Davies - Director

1.	STATUTORY INFORMATION

A Shade Greener Maintenance 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.

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 represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Intangible assets

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

The intangible assets are maintenance contract rights purchased for a tranche of solar panels for the duration of their contract. These contracts last 20 years and so the rights obtained are being amortised on a straight line basis over that time frame.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 42 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 October 2024

and 30 September 2025

4,000,000

AMORTISATION

At 1 October 2024

2,233,333

Amortisation for year

200,000

At 30 September 2025

2,433,333

NET BOOK VALUE

At 30 September 2025

1,566,667

At 30 September 2024

1,766,667

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

142,420

Additions

28,518

At 30 September 2025

170,938

DEPRECIATION

At 1 October 2024

93,991

Charge for year

15,054

At 30 September 2025

109,045

NET BOOK VALUE

At 30 September 2025

61,893

At 30 September 2024

48,429

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,269,777

1,577,810

Other debtors

2,122,770

276,382

3,392,547

1,854,192

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

162,041

108,415

Taxation and social security

312,023

91,300

Other creditors

1,070,447

1,099,759

1,544,511

1,299,474

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

3,394,903

4,185,220

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

840,954

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Within one year

67,436

62,327

Between one and five years

219,167

269,744

In more than five years

-

16,859

286,603

348,930

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Other Loan

4,185,219

4,908,036

Other loans are secured against the assets of the company.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Throssell FCA (Senior Statutory Auditor)

for and on behalf of Hebblethwaites

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Davies.

The company is a 100% owned subsidiary of ASG Solar Maintenance Ltd, an entity whose registered office is Sterling House, Maple Court, Maple Road, Tankersley, S75 3DP. ASG Solar Maintenance Ltd does not prepare consolidated financial statements, this a result of taking advantage of the small group exemption.