Company registration number 04545379 (England and Wales)
ENERGY4ALL LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ENERGY4ALL LIMITED
COMPANY INFORMATION
Directors
Mrs A Heslop MBE
Mrs M McMillin
Mr M Smyth MBE
Mr M Luntley
Mrs T Calvert
Ms H Grayshan
(Appointed 6 March 2026)
Mrs L Hinds
(Appointed 6 March 2026)
Ms K Meakin
(Appointed 6 March 2026)
Mr R Torr
(Appointed 6 March 2026)
Ms M Wharam
(Appointed 6 March 2026)
Secretary
Mrs A Heslop MBE
Company number
04545379
Registered office
Unit 26 - Trinity Enterprise Centre
Furness Business Park
Ironworks Road
Barrow-in-Furness
LA14 2PN
Auditor
Melville & Co
Unit 17-18, Trinity Enterprise Centre
Furness Business Park
Ironworks Road
Barrow-in-Furness
LA14 2PN
Bankers
Co-operative Bank plc
1 Balloon Street
Manchester
M60 4EP
Handelsbanken
First Floor East
Bridge Mills
Stramongate
Kendal
LA9 4UB
Solicitors
Stone King LLP
Boundary House
91 Charterhouse Street
London
EC1M 6HR
ENERGY4ALL LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Statement of changes in equity
8
Notes to the financial statements
9 - 14
ENERGY4ALL LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities
The principal activity of the company is that of management and development services for renewable energy projects mainly for community based enterprises. The company operates on a not for profit basis by virtue of non distribution clauses within its Memorandum of Association which do not permit distributions to members and that any surplus on winding up shall be given or transferred to organisations with similar objects or be donated to charitable causes.
Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs A Heslop MBE
Mrs M McMillin
Mr M Smyth MBE
Mr M Luntley
Mrs T Calvert
Ms H Grayshan
(Appointed 6 March 2026)
Mrs L Hinds
(Appointed 6 March 2026)
Ms K Meakin
(Appointed 6 March 2026)
Mr R Torr
(Appointed 6 March 2026)
Ms M Wharam
(Appointed 6 March 2026)
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

By order of the board
Mrs A Heslop MBE
Secretary
29 April 2026
ENERGY4ALL LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The directors are responsible for preparing the annual 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- 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 enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.

ENERGY4ALL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ENERGY4ALL LIMITED
- 3 -
Opinion

We have audited the financial statements of Energy4All Limited (the 'company') for the year ended 31 December 2025 which comprise the profit and loss account, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The 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 the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit 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 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

- the directors' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

- the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

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

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

ENERGY4ALL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ENERGY4ALL LIMITED
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters where 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; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the Directors' Report and take advantage of the small companies exemption from the requirement to prepare a Strategic Report.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement, 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.

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:

- Enquiry of management and those charged with governance to identify any instances of non-compliance with laws and regulations.

- Reviewing minutes of meetings of those charged with governance.

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

- 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

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation (gives a true and fair view).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

ENERGY4ALL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ENERGY4ALL LIMITED
- 5 -

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.

........................
29 April 2026
Simon Oram MA FCCA (Senior Statutory Auditor)
for and on behalf of Melville & Co
Chartered Accountants
Statutory Auditor
Unit 17-18, Trinity Enterprise Centre
Furness Business Park
Ironworks Road
Barrow-in-Furness
LA14 2PN
ENERGY4ALL LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2025
2024
Notes
£
£
Turnover
1,584,911
1,391,584
Cost of sales
(1,232,833)
(1,110,025)
Gross profit
352,078
281,559
Administrative expenses
(342,757)
(266,107)
Other operating income
18,548
7,808
Operating profit
27,869
23,260
Interest receivable and similar income
594
651
Interest payable and similar expenses
-
0
(8,718)
Profit before taxation
28,463
15,193
Tax on profit
4
(5,409)
(2,886)
Profit for the financial year
23,054
12,307

The profit and loss account has been prepared on the basis that all operations are continuing operations.

ENERGY4ALL LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
13,096
8,344
Investments
6
17,008
12,960
30,104
21,304
Current assets
Debtors
7
243,579
163,867
Cash at bank and in hand
135,830
190,621
379,409
354,488
Creditors: amounts falling due within one year
8
(186,509)
(176,747)
Net current assets
192,900
177,741
Total assets less current liabilities
223,004
199,045
Provisions for liabilities
9
(2,489)
(1,585)
Net assets
220,515
197,460
Capital and reserves
Called up share capital
42
41
Profit and loss reserves
220,473
197,419
Total equity
220,515
197,460

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 29 April 2026 and are signed on its behalf by:
Mrs A Heslop MBE
Mrs M McMillin
Director
Director
Company registration number 04545379 (England and Wales)
ENERGY4ALL LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 January 2024
41
185,112
185,153
Year ended 31 December 2024:
Profit and total comprehensive income
-
12,307
12,307
Balance at 31 December 2024
41
197,419
197,460
Year ended 31 December 2025:
Profit and total comprehensive income
-
23,054
23,054
Issue of share capital
1
-
1
Balance at 31 December 2025
42
220,473
220,515
ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
1
Accounting policies
Company information

Energy4All Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 26 - Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Barrow-in-Furness, LA14 2PN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.9
Grants
Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. The grants received in the year have been re-allocated against the direct expenditure which they funded.
2
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
3,160
3,000
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
30
27

The total pay including employer pension contributions of the company directors is £237,868 and the highest paid director received £70,077.

ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
4
Taxation
Current tax
Deferred tax
2025
2024
£
£
£
£
Profit before taxation
28,463
-
28,463
15,193
Current tax
Tax at the lower rate of corporation tax in the UK 19%
5,409
-
5,409
2,887
Tax effect of accelerated capital allowances
(904)
904
-
-
Total
4,505
904
5,409
2,887

The current tax charge is lower this year than would be expected due to the different tax treatment for capital assets. This is because, in the accounts, an asset is depreciated over its useful economic life; whereas capital allowances are set rules in tax law applied to the type of asset. The differences, however, between the depreciation rate in the accounts and the capital allowances claimed in the corporation tax return are only timing differences (dealt with in the deferred tax provision) as eventually the accumulative depreciation and capital allowances claimed will equal one another.

The lower rate of corporation tax 19% has been used because the company's profits for the year are below the small profits band of £50,000 and it is also expected that any future reversal (deferred tax) would be at this 19% rate (see note 9).

5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
23,897
Additions
11,203
At 31 December 2025
35,100
Depreciation and impairment
At 1 January 2025
15,553
Depreciation charged in the year
6,451
At 31 December 2025
22,004
Carrying amount
At 31 December 2025
13,096
At 31 December 2024
8,344
ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
6
Fixed asset investments
2025
2024
£
£
Investments
17,008
12,960

Energy4All Limited has a policy of investing in renewable energy co-operatives and societies where it provides or will provide management and administrative assistance. These are all small minority holdings with £8,073 invested over 27 co-operatives and societies.

Energy4All Ltd also has shares to the value of £8,935 in REScoop MECISE, an organisation which supports renewable projects across Europe and of which Energy4All Ltd is a strategic partner.

Movements in fixed asset investments
Equity Investments
£
Cost or valuation
At 1 January 2025
12,960
Additions
4,554
Disposals
(506)
At 31 December 2025
17,008
Carrying amount
At 31 December 2025
17,008
At 31 December 2024
12,960
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
177,375
136,461
Other debtors
120
1
Prepayments and accrued income
66,084
27,405
243,579
163,867
ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
32,909
33,166
Corporation tax
4,505
3,688
Other taxation and social security
98,082
92,991
Other creditors
315
315
Accruals and deferred income
50,698
46,587
186,509
176,747
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
10
2,489
1,585
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
2,489
1,585

Accelerated capital allowances or fixed asset timing differences arise when there are temporary differences between the net book value of qualifying assets in the accounts and their equivalent tax written down values. This is because the accounting treatment of capital assets is usually different than the tax treatment allowable. In the accounts, an asset is depreciated over its useful economic life; whereas capital allowances are set rules in tax law applied to the type of asset. The differences, however, between the net book value of qualifying assets in the accounts and their equivalent tax written down values – are only timing differences – as eventually, the accumulative depreciation and the capital allowances claimed will equal one another. The movements in this deferred tax provision will be recognised in annual instalments over the useful economic lives of the assets.

Given that the company operates on a non profit distribution basis and merely seeks to retain sufficient profits each year to manage its expanding workflow, it is not expected that future profits would be charged out at a rate more than 19% (the rate applicable to profits up to £50,000).

ENERGY4ALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
11
Related party transactions

Energy4All Limited carries out much of the administration work for a number of Co-operatives which were set up to promote wider local ownership for renewable energy ventures. Energy4All Limited had a key role in the original development of some of the projects and in the setting up of these Co-operatives and fees charged include development fees on project management and response handling fees on new share offers and once fully operational an annual management fee is charged. Each of the Co-operatives have one or more shares in Energy4All Limited giving them influence over the company.

Energy4All Limited has invested in REScoop MECISE (note 5) and Mr M Luntley is also a director of REScoop MECISE.

Mark Luntley is a Director of both Energy4All Limited and Westmill Wind Farm Co-operative Limited. His remuneration from Energy4All in 2025 was £11,535 (2024: £10,871). A portion of this remuneration reflects Energy4All’s contribution to supporting his work with RESCoop.eu, recognising the value of this role to the wider community energy movement.

.

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