Registration number: NI605789

B9 Energy Storage Ltd

Contents

Company Information	1
Abridged Statement of Financial Position	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

B9 Energy Storage Ltd

Company Information

Director

Mr David Charles Surplus

Registered office

5 Willowbank Road Millbrook Industrial estate Larne Antrim BT40 2SF

Accountants

Harvey & Co Accountancy Services Limited 5 Willowbank Road Millbrook Larne Co Antrim BT40 2SF

B9 Energy Storage Ltd

(Registration number: NI605789)
Abridged Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Property Plant and Equipment	5	39,619	51,862
Current assets
Debtors		17,476	109,929
Cash at bank and in hand		45,808	133,889
		63,284	243,818
Prepayments and accrued income		-	264,979
Creditors: Amounts falling due within one year		(232,464)	(524,128)
Net current liabilities		(169,180)	(15,331)
Total assets less current liabilities		(129,561)	36,531
Accruals and deferred income		(1,993)	(19,936)
Net (liabilities)/assets		(131,554)	16,595
Equity
Called up share capital	6	196,682	196,682
Profit and Loss Account		(328,236)	(180,087)
Shareholders' (deficit)/funds		(131,554)	16,595

For the financial year ending 31 October 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 21 March 2026
 

......................................... Mr David Charles Surplus Director

B9 Energy Storage Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
5 Willowbank Road
Millbrook Industrial estate
Larne
Antrim
BT40 2SF

These financial statements were authorised for issue by the director on 21 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Property Plant and Equipment

Property Plant and Equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

B9 Energy Storage Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

ReceivablesTrade debtors

ReceivablesTrade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

ReceivablesTrade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of receivablestrade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Payables

Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	25,118	11,342

B9 Energy Storage Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

5	Property Plant and Equipment

	Furniture, fittings and equipment  £	Motor vehicles  £	Other property plant and equipment £	Total £
Cost or valuation
At 1 November 2024	1,931	-	110,784	112,715
Additions	-	10,000	2,875	12,875
At 31 October 2025	1,931	10,000	113,659	125,590
Depreciation
At 1 November 2024	486	-	60,367	60,853
Charge for the year	386	2,000	22,732	25,118
At 31 October 2025	872	2,000	83,099	85,971
Carrying amount
At 31 October 2025	1,059	8,000	30,560	39,619
At 31 October 2024	1,445	-	50,417	51,862

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	196,682	196,682	196,682	196,682

B9 Energy Storage Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

7	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
Mr David Charles Surplus
Directors loans	(4,615)	216,600	(310,937)	(98,953)

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
Mr David Charles Surplus
Directors loans	(196,681)	204,950	(12,885)	(4,615)

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	40,541	46,200

Summary of transactions with other related parties

B9 Energy Development Ltd
( David Surplus own 100% of the share capital of B9 Energy Development Ltd).
At the balance sheet date the amount due from B9 Energy Development Ltd was £11,192 (2024 £11,020).

B9 Technologies Ltd
(David Surplus owns 100% of the share capital of B9 Technologies Ltd)
Sales to B9 Technologies Ltd during the year totalled £304,810 (2024 £136,779l).
B9 Technologies Ltd also made loans to B9 Energy Storage Ltd. At the year end the amount outstanding on these loans due to B9 Technologies Ltd was £19,744 (2024 £135,801 due from B9 Technologies Ltd).