Energyfarm Glenshimmeroch Ltd

Notes to the 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:
4330 Park Approach
Thorpe Park
Leeds
LS15 8GB

Principal activity

The principal activity of the Company is the management of a wind farm project.

These financial statements were authorised for issue by the Board on 14 May 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 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 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.

Disclosure of long or short period

The current reporting period covers the year ended 31 December 2025. The comparative figures relate to the period from 12 March 2024 (the date of incorporation) to 31 December 2024, which was a shorter reporting period. As a result, the amounts presented for the comparative period are not directly comparable to the current year’s figures.

Going concern

The company made a loss in the year and has net current liabilities. The company is reliant on the support of its parent company to continue as a going concern. Confirmation of this support has been provided and therefore, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Energyfarm Glenshimmeroch Ltd

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

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Creditors

Trade creditors 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.

Trade creditors 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	Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4	Summary audit opinion

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 14 May 2026 was Thomas Solis, who signed for and on behalf of Bourner Bullock.

Energyfarm Glenshimmeroch Ltd

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

5	Staff numbers

The average number of persons employed by the Company during the year was 0 (2024 - 0).

6

Debtors

	2025 £	2024 £
Amounts owed by Group undertakings	1	1
	1	1

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Amounts due to Group undertakings	25,576	10,800
	25,576	10,800

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Parent and ultimate parent undertaking

The Company's immediate parent is Energiekontor UK Holding Ltd, incorporated in England and Wales.

The ultimate parent is Energiekontor AG, incorporated in Germany.

The parent of the smallest and largest group in which these financial statements are consolidated is Energiekontor AG. These financial statements are available upon request from Investor Relations, Energiekontor AG, Mary Somerville Strasse 5, 28359 Bremen, Germany.