Airedale Energy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08996909

Airedale Energy Limited

Filleted Unaudited Financial Statements

For the year ended

24 September 2025

Airedale Energy Limited

Financial Statements

Year ended 24 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Airedale Energy Limited

Statement of Financial Position

24 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4		1,007,817		1,053,767

Current assets

Debtors	5	93,431	99,548
Cash at bank and in hand		46,769	64,628
		----------	----------
		140,200	164,176

Creditors: amounts falling due within one year	6	259,095		280,775
		----------		----------
Net current liabilities			118,895		116,599
			-------------		-------------
Total assets less current liabilities			888,922		937,168

Creditors: amounts falling due after more than one year	7	48,263	209,533
		----------	----------
Net assets		840,659	727,635
		----------	----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	840,559	727,535
	----------	----------
Shareholder funds	840,659	727,635
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 24 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Airedale Energy Limited

Statement of Financial Position (continued)

24 September 2025

These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

Mr J A S Wood
Director

Company registration number: 08996909

Airedale Energy Limited

Notes to the Financial Statements

Year ended 24 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ashfield House, East Cowick, Goole, East Yorkshire, DN14 9BY.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Going concern The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of renewable energy is recognised when the amount of revenue can be measured reliably and it is probable that the associated economic benefits will flow to the entity. (d) Current & deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. (e) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. (f) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	5% straight line
Office Equipment	-	25 % reducing balance

(g) Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(h) Financial instruments

Financial instruments are classified and accounted for,according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 25 September 2024	1,666,830	–	1,666,830
Additions	11,500	3,046	14,546
Disposals	( 8,800)	–	( 8,800)
	-------------	-------	-------------
At 24 September 2025	1,669,530	3,046	1,672,576
	-------------	-------	-------------
Depreciation
At 25 September 2024	613,063	–	613,063
Charge for the year	52,924	762	53,686
Disposals	( 1,990)	–	( 1,990)
	-------------	-------	-------------
At 24 September 2025	663,997	762	664,759
	-------------	-------	-------------
Carrying amount
At 24 September 2025	1,005,533	2,284	1,007,817
	-------------	-------	-------------
At 24 September 2024	1,053,767	–	1,053,767
	-------------	-------	-------------

5. Debtors

	2025	2024
	£	£
Trade debtors	93,431	99,548
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	148,211	173,002
Trade creditors	31,169	19,151
Corporation tax	70,595	82,639
Social security and other taxes	8,613	4,987
Directors loan account	507	996
	----------	----------
	259,095	280,775
	----------	----------

The bank borrowings are secured by a fixed and floating charge over the company assets.

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	48,263	209,533
	--------	----------

Included within creditors: amounts falling due after more than one year is an amount of £17,404 (2024:£32,095) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank borrowings are secured by a fixed and floating charge over the company assets.

8. Related party transactions

During the year the director made available a loan to the company. The loan was interest free and repayable on demand. The balance at 24 September 2025 was £ 507 (2024 - £996).