REGISTERED NUMBER: 04605719 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Green Combined Power Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Fleming

A R Fleming

A D Moore

SECRETARY:

A D Moore

REGISTERED OFFICE:

Unit 3 Knights Close

Earls Way Industrial Estate

Thurmaston

Leicester

LE4 8EW

REGISTERED NUMBER:

04605719 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

29,666

21,582

Investments

5

-

7,133

29,666

28,715

CURRENT ASSETS

Stocks

183,511

614,461

Debtors

6

197,867

310,923

Cash at bank and in hand

161,198

2,169,901

542,576

3,095,285

CREDITORS

Amounts falling due within one year

7

213,548

669,635

NET CURRENT ASSETS

329,028

2,425,650

TOTAL ASSETS LESS CURRENT LIABILITIES

358,694

2,454,365

PROVISIONS FOR LIABILITIES

7,417

5,396

NET ASSETS

351,277

2,448,969

CAPITAL AND RESERVES

Called up share capital

8

1

1

Capital redemption reserve

1

1

Retained earnings

351,275

2,448,967

SHAREHOLDERS' FUNDS

351,277

2,448,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

A D Moore - Director

1.	STATUTORY INFORMATION

Green Combined Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

225,007

Additions

22,240

Disposals

(27,627

)

At 31 March 2026

219,620

DEPRECIATION

At 1 April 2025

203,425

Charge for year

13,851

Eliminated on disposal

(27,322

)

At 31 March 2026

189,954

NET BOOK VALUE

At 31 March 2026

29,666

At 31 March 2025

21,582

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

7,133

Disposals

(7,133

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

7,133

Following the year end, Growers CHP (North) Ltd and Growers CHP (South) Limited, subsidiary undertakings are in the process of being voluntarily stuck off and are due to be dissolved at any given point. As this event provides evidence of conditions existing at the 31st March 2026 the investment has been fully impaired in the financial statements for the year ended 31st March 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

144,643

161,454

Other debtors

26,863

26,970

Directors' current accounts

-

95,895

Prepayments

26,361

26,604

197,867

310,923

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

70,976

59,314

Tax

62,220

139,544

Social security and other taxes

12,323

11,098

VAT

1,152

39,657

Other creditors

-

8,168

Accruals & deferred income

66,877

411,854

213,548

669,635

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£0.01

1

1

During the year all issued shares were transferred on the 4th April 2025 from Mr D and Mrs A Fleming to Tru-Gen Ltd. The called-up share capital remains unchanged (100 ordinary shares of £0.01).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Tru-Gen Ltd.

Tru-gen Ltd is the parent company and purchased 100% of the share capital on the 4th April 2025. The registered office of Tru-Gen Ltd is Unit 3 Knights Close, Thurmaston, Leicester, LE4 8EW.