Registration number: 16006464

Beyond Blue Clean Energy Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Beyond Blue Clean Energy Ltd

Company Information

Director

J Xu

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Beyond Blue Clean Energy Ltd

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	10,636	-
Current assets
Debtors	5	24,440	-
Cash at bank and in hand		109,283	-
		133,723	-
Creditors: Amounts falling due within one year	6	(105,599)	(10,729)
Net current assets/(liabilities)		28,124	(10,729)
Net assets/(liabilities)		38,760	(10,729)
Capital and reserves
Called up share capital		1	1
Retained earnings		38,759	(10,730)
Shareholders' funds/(deficit)		38,760	(10,729)

For the financial year ending 31 December 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’.

The director of Beyond Blue Clean Energy Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 26 June 2026
 

.........................................

J Xu

Director

Company registration number: 16006464

Beyond Blue Clean Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of clean energy heavy industrial equipment trade.

2	Accounting policies

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 December 2025 and had a net assets at that date of £38,760.

The company has low and controllable overheads. The director has considered the potential effect of the current economic outlook and the director believes that the impact will be manageable.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Beyond Blue Clean Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks, patents and licences	Straight line over the active term of the agreement

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.

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 during the year, was 0 (2024 - 0).

Beyond Blue Clean Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
Additions	10,646	10,646
At 31 December 2025	10,646	10,646
Amortisation
Amortisation charge	10	10
At 31 December 2025	10	10
Carrying amount
At 31 December 2025	10,636	10,636

5

Debtors

	2025 £	2024 £
Trade debtors	23,342	-
Other debtors	1,098	-
	24,440	-

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	849	-
Taxation and social security	10,214	-
Accruals and deferred income	33,807	-
Other creditors	60,729	10,729
	105,599	10,729