ACCOUNTS - Final Accounts preparation

Registered number: 09257653

CANNOCK WINDFARM SERVICES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CANNOCK WINDFARM SERVICES LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 4

CANNOCK WINDFARM SERVICES LIMITED

REGISTERED NUMBER: 09257653

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	186		130,100
Cash at bank and in hand		472,073		352,854
		472,259		482,954
Creditors: amounts falling due within one year	5	(6,708)		(36,521)
Net current assets			465,551		446,433
Total assets less current liabilities			465,551		446,433

Net assets			465,551		446,433

Capital and reserves
Called up share capital	100	100
Profit and loss account	465,451	446,333
	465,551	446,433

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 June 2026.

M J Tracey

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

CANNOCK WINDFARM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Cannock Windfarm Services Limited is a private company, limited by shares and incorporated in England and Wales. Registered number: 09257653. Its registered head office is Chantry House, High Street, Coleshill, Birmingham, B46 3BP.

2.Accounting policies

2.1

Basis of preparation of financial statements

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 requirements and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Valued Added Tax and trade discounts.

Revenue is recognised when the company has the right to receive such following goods and services being delivered.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

CANNOCK WINDFARM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Amounts owed by joint ventures and associated undertakings	-	130,000
Other debtors	186	100
	186	130,100

Page 3

CANNOCK WINDFARM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	514	4,593
Corporation tax	6,194	-
Other taxation and social security	-	3,437
Accruals and deferred income	-	28,491
	6,708	36,521

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

6.	Related party transactions
	The company was owed £Nil (2024: £130,000) from Cannock Renewables Limited. Cannock Renewables Limited is controlled by Cannock Topco Limited, which is also the parent undertaking of Cannock Windfarm Services Limited.

7.	Controlling party

The company is jointly controlled by M J Tracey and S Glennon by virtue of their respective 50% holdings in Cannock Topco Limited, the company's immediate and ultimate parent undertaking.

Page 4