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BACARD RENEWABLE INVESTMENTS LIMITED

Registered Number
14420034
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

BACARD RENEWABLE INVESTMENTS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | MCINTYRE, Neil Stuart
| SCOWCROFT, Brian Kenneth

Registered Address | The Marketing Suite Baron Way
| Kingmoor Business Park
| Carlisle
| CA6 4SJ

Registered Number | 14420034 (England and Wales)

BACARD RENEWABLE INVESTMENTS LIMITED
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,325,167 |  |  |  | 3,467,167
|  |  |  | 3,325,167 |  |  |  | 3,467,167
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 4,094,899 |  |  |  | 4,094,201 |  |
Cash at bank and on hand |  | 3,902 |  |  |  | 734 |  |
|  | 4,098,801 |  |  |  | 4,094,935 |  |
Creditors amounts falling due within one year | 5 | (584,579) |  |  |  | (439,837) |  |
Net current assets (liabilities) |  |  |  | 3,514,222 |  |  |  | 3,655,098
Total assets less current liabilities |  |  |  | 6,839,389 |  |  |  | 7,122,265
Creditors amounts falling due after one year | 6 |  |  | (7,011,807) |  |  |  | (7,150,000)
Provisions for liabilities | 7 |  |  | (90,041) |  |  |  | (78,228)
Net assets |  |  |  | (262,459) |  |  |  | (105,963)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | (262,659) |  |  |  | (106,163)
Shareholders' funds |  |  |  | (262,459) |  |  |  | (105,963)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 April 2026, and are signed on its behalf by:
MCINTYRE, Neil Stuart Director Registered Company No. 14420034

BACARD RENEWABLE INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 3,550,000 |  | 3,550,000
| At 31 August 25 | 3,550,000 |  | 3,550,000
| Depreciation and impairment
| At 01 September 24 | 82,833 |  | 82,833
| Charge for year | 142,000 |  | 142,000
| At 31 August 25 | 224,833 |  | 224,833
| Net book value
| At 31 August 25 | 3,325,167 |  | 3,325,167
| At 31 August 24 | 3,467,167 |  | 3,467,167

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 814,761 |  | 489,854
| Other debtors | 3,221,509 |  | 3,600,200
| Prepayments and accrued income | 58,629 |  | 4,147
| Total | 4,094,899 |  | 4,094,201

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 10,858 |  | 4,637
| Taxation and social security | 44,412 |  | 41,260
| Other creditors | 264,497 |  | 284,442
| Accrued liabilities and deferred income | 264,812 |  | 109,498
| Total | 584,579 |  | 439,837

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 7,011,807 |  | 7,150,000
| Total | 7,011,807 |  | 7,150,000

| Other creditors include £3,433,335 (2024 - £3,600,000) of preference share capital treated as debt. Dividends payable on preference shares treated as debt are recognised as an expense within interest payable.

7. | Provisions for liabilities
--- | ---
| The provision for deferred tax is in respect of accelerated capital allowances.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 90,041 |  | 78,228
| Total | 90,041 |  | 78,228