The Renewables Warehouse Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14478789

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		124,739		122,818

			124,739		122,818
CURRENT ASSETS
Stocks		526,674		803,365
Debtors	5	531,532		629,386
Cash at bank and in hand		79,268		209,955

		1,137,474		1,642,706
Creditors: Amounts Falling Due Within One Year	6	(240,615 )		(482,371 )

NET CURRENT ASSETS (LIABILITIES)			896,859		1,160,335

TOTAL ASSETS LESS CURRENT LIABILITIES			1,021,598		1,283,153

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(28,874 )		(24,944 )

NET ASSETS			992,724		1,258,209

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			992,722		1,258,207

SHAREHOLDERS' FUNDS			992,724		1,258,209

Page 1

Page 2

The Renewables Warehouse Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lynsey Rose

Director

08/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Renewables Warehouse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14478789 . The registered office is 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Improvement	10% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Office Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

The Renewables Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 7)

4. Tangible Assets

	Land & Property
	Leasehold Improvement	Motor Vehicles	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	25,600	76,446	65,455	20,090	187,591
Additions	22,446	7,500	4,800	-	34,746

As at 30 November 2025	48,046	83,946	70,255	20,090	222,337

Depreciation
As at 1 December 2024	2,560	33,445	20,154	8,614	64,773
Provided during the period	4,805	12,627	12,525	2,868	32,825

As at 30 November 2025	7,365	46,072	32,679	11,482	97,598

Net Book Value
As at 30 November 2025	40,681	37,874	37,576	8,608	124,739

As at 1 December 2024	23,040	43,001	45,301	11,476	122,818

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	425,412	618,204
Prepayments and accrued income	24,055	11,182
Other debtors	2,000	-
Corporation tax recoverable	80,065	-

	531,532	629,386

Page 4

Page 5

The Renewables Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	211,973	244,999
Corporation tax	-	184,024
PAYE	4,089	3,395
VAT	22,493	9,605
Other Loan	-	1,203
Pension creditor	790	579
Card Control Account	(500 )	-
Accruals and deferred income	1,470	20,860
Directors' loan accounts	300	300
Amounts owed to associates	-	17,406

	240,615	482,371

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	28,874	24,944

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 December 2024	24,944	24,944
Additions	3,930	3,930

Balance at 30 November 2025	28,874	28,874

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	52,700	12,000
Later than one year and not later than five years	202,492	1,000

	255,192	13,000

Page 5

Page 6

The Renewables Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

11. Related Party Transactions

The company is controlled by Mrs L J Rose and Mr J R Medlam, directors and shareholders of the company.

The balances on the directors' loan account for Mrs. L J Rose, and Mr. J R Medlam at 31st November 2025 were £150 and£150 respectively, (2024 -£150 and £150) due from the company.

Page 6