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Registered number: 14074757
CORSHELLACH GREEN ENERGY STORAGE LTD
Financial Statements
For the Period 1 November 2024 to 31 December 2025
Porte Consulting Corporate Ltd
CORSHELLACH GREEN ENERGY STORAGE LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—6

Page 1
CORSHELLACH GREEN ENERGY STORAGE LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14074757

| 31 December 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,053,876 |  | -
|  |  | 2,053,876 |  | -
CURRENT ASSETS
Debtors | 5 | 135,506 |  | 1 |
Cash at bank and in hand |  | 111,858 |  | - |
|  | 247,364 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (953,580 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (706,216 ) |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,347,660 |  | 1
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,459,540 ) |  | -
NET (LIABILITIES)/ASSETS |  |  | (111,880 ) |  | 1
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (111,881 ) |  | -
SHAREHOLDERS' FUNDS |  |  | (111,880) |  | 1

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr ALTAY TURKEKUL DOGAN Director
26/06/2026

The notes on pages 2 to 6 form part of these financial statements.
Page 1
Page 2
CORSHELLACH GREEN ENERGY STORAGE LTD
Notes to the Financial Statements
For the Period 1 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
CORSHELLACH GREEN ENERGY STORAGE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14074757 . The registered office is 7 Henrietta Street, Covent Garden, London, WC2E 8PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
2.1.0 Company Information
The registered office for CORSHELLACH GREEN ENERGY STORAGE LTD is at C/0 Redfern Legal Up 7 Henrietta Street, Covent Garden, London, United Kinodom, WC2E 8PS
2.1.1 Reporting period
The reporting period is from 01 January 2025 to 31 December 2025
2.1.2 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 lA 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 GBP, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest GBP.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.1.3 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. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
2.1.4 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.
2.1.6 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.1.7 Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
...CONTINUED
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Page 3
CORSHELLACH GREEN ENERGY STORAGE LTD
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
2.1. Basis of Preparation of Financial Statements - continued
Page 3
Page 4
CORSHELLACH GREEN ENERGY STORAGE LTD
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
2.1.8 Judgements and key sourcies of estimation uncertainty
In tho application of the company's accounting policies, the director is roquired to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to bo relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised In the period in which the estimate Is revised where the revision affects only that poriod, or in tho period of the revision and future periods where the revision affects both current and future periods.
In the opinion of the director, there are no areas involving a high degree of judgements of estimates made.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is specially earned from the rendering of services. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 42 Years
Plant & Machinery | 25%

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 4)
1 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 November 2024 | - | - | -
Additions | 1,497,739 | 556,137 | 2,053,876
As at 31 December 2025 | 1,497,739 | 556,137 | 2,053,876
Net Book Value
As at 31 December 2025 | 1,497,739 | 556,137 | 2,053,876
As at 1 November 2024 | - | - | -

Page 4
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CORSHELLACH GREEN ENERGY STORAGE LTD
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
5. Debtors

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 61,376 |  | 1
Due after more than one year
Other debtors | 74,130 |  | -
| 135,506 |  | 1

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 137,370 |  | -
Other creditors | 816,210 |  | -
| 953,580 |  | -

7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,459,540 |  | -

8. Share Capital

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
Related party transactions during the year between GÜLERMAK RENEWABLES LIMITED and Corshellach Green ES Ltd was £917,981 (2024: £0)
10. Ultimate Controlling Party
The company is a wholly owned subsidiary of GÜLERMAK AGIR SANAYI 'INSAAT VE TAAHHOT A.S, a company incorporated in Turkey, (2024: GULERMAK AGIR SANAYl 'INSAAT VE TAAHHOT A.S),
The ultimate Beneficial Owner Is Mr Kemal Tahir Guleryuz, who is also a Director of the company, (2024: Mr Kemal Tahir Guleryuz).
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CORSHELLACH GREEN ENERGY STORAGE LTD
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
11. Audit Information
The auditor's report on the accounts of CORSHELLACH GREEN ENERGY STORAGE LTD for the period ended 31 December 2025 was unqualified.
The auditor's report was signed by Paul Mattei (Senior Statutory Auditor) for and on behalf of Leaman Mattei Limited , Statutory Auditor.

Leaman Mattei Limited Suite 1 First floor 1 Duchess Street London W1W 6AN

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