Company registration number 08983985 (England and Wales)
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
506,794
563,336
Current assets
Debtors
4
22,656
27,588
Cash at bank and in hand
89,211
17,392
111,867
44,980
Creditors: amounts falling due within one year
5
(845,021)
(132,805)
Net current liabilities
(733,154)
(87,825)
Total assets less current liabilities
(226,360)
475,511
Creditors: amounts falling due after more than one year
6
-
0
(655,065)
Net liabilities
(226,360)
(179,554)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(227,360)
(180,554)
Total equity
(226,360)
(179,554)
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial 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.

T he members have 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 June 2026 and are signed on its behalf by:
G Bell
Director
Company registration number 08983985 (England and Wales)
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

MGMT Green Star Ltd (formerley SolarAccess Energy UK Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX.

The company changed its name from Solaraccess Energy UK Limited to MGMT Green Star Ltd on 19 March 2026.

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
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support of its parent company. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
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.

1.4
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 equipment
5% straight line

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 January 2025 and 31 December 2025
1,130,841
Depreciation and impairment
At 1 January 2025
567,505
Depreciation charged in the year
56,542
At 31 December 2025
624,047
Carrying amount
At 31 December 2025
506,794
At 31 December 2024
563,336
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,277
7,718
Other debtors
-
0
336
Prepayments and accrued income
15,379
19,534
22,656
27,588
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
831,831
90,452
Taxation and social security
2,565
2,783
Accruals and deferred income
10,625
39,570
845,021
132,805
MGMT GREEN STAR LTD (FORMERLEY SOLARACCESS ENERGY UK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts due after one year
2025
2024
£
£
Amounts owed to group undertakings
-
0
655,065
7
Related party transactions
Transactions with related parties

As at 31 December 202 5, SolarAccess Energy UK Limited owed £831,831 (20 24: £745,517) to its parent company, SolarAccess Breweries Investments B.V. The loan incurs interest at market value and has an agreed repayment schedule. Included in the £831,831 is an amount of £241,668 relating to a subordinated loan.

On 11 March 2026, the loan was partly settled by the new owners and £335,525 was written off.

8
Parent company

The ultimate parent undertaking was SolarAccess Breweries Investments B.V., a company registered in the Netherlands, up to 11 March 2026. On that date, MGMT Investments Ltd acquired the entire share capital and became the parent undertaking. The principal place of business of MGMT Investments Ltd is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX.

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