Fu-Gen Energy UK Limited Accounts






Fu-Gen Energy UK Limited

	Company No. 14185007
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		14185007	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	1,567	2,812


				1,567	2,812
Current assets

	Debtors		5	19,394	488,692

	Cash at bank and in hand			52,785	37,878
				72,179	526,570
Creditors: Amount falling due within one year			6	(1,509,879)	(1,913,363)
Net current liabilities				(1,437,700)	(1,386,793)
Total assets less current liabilities				(1,436,133)	(1,383,981)




Net liabilities				(1,436,133)	(1,383,981)

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		8	(1,436,134)	(1,383,982)

Total equity				(1,436,133)	(1,383,981)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 June 2026 and signed on its behalf by:
A. Harnett
Director
18 June 2026

for the year ended 31 December 2025

General information

Fu-Gen Energy UK Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14185007

Its registered office is:

Central House

20 Central Avenue

St Andrews Business Park

Norwich

NR7 0HR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

Fu-Gen Energy UK Limited provides services supporting activities being undertaken by the Group headed by its parent company Fu-Gen AG in the Nordics and other European markets. The company is expected to generate an operational profit in future years (before interest charges).
The funding for the Company comes from intercompany loans from its parent company Fu-Gen AG, which has indicated that it will not require repayment of the loan for a period of less than one year from the date of signing the annual accounts.
The Directors therefore consider that the company will remain a going concern.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33% Straight line

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

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

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	5	5

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	3,720	3,720




		At 31 December 2025	3,720	3,720
		Depreciation
		At 1 January 2025	908	908
		Charge for the year	1,245	1,245



		At 31 December 2025	2,153	2,153
		Net book values
		At 31 December 2025	1,567	1,567
		At 31 December 2024	2,812	2,812

5	Debtors
			2025	2024
			£	£
		Trade debtors	19,394	-



		VAT recoverable	-	197


		Prepayments and accrued income	-	488,495
			19,394	488,692

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	139	590
		Amounts owed to group undertakings	1,396,988	1,799,891
		Taxes and social security	9,280	(269)

		Other creditors	15,667	3,878
		Accruals and deferred income	87,805	109,273
			1,509,879	1,913,363

Share Capital

The company has 1 £1.00 Ordinary share in issue, which is fully paid up at par.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

The company has chosen not to disclose transactions with group companies on the grounds the company is a 100% subsidiary.

Parent Company

The name of the parent company and ultimate controlling entity is:

Fu-Gen AG

The parent's registered office address is:

Claridenstrasse 34

8002 Zurich

Switzerland