Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 23 July 2026 1 April 2025 31 March 2026 31 March 2026 07466498 Paul Phare Annette Heslop Resilient Energy Forest of Dean Limited Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Cumbria LA14 2PN true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07466498 2025-03-31 07466498 2026-03-31 07466498 2025-04-01 2026-03-31 07466498 frs-core:CurrentFinancialInstruments 2026-03-31 07466498 frs-core:Non-currentFinancialInstruments 2026-03-31 07466498 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07466498 frs-core:PlantMachinery 2026-03-31 07466498 frs-core:PlantMachinery 2025-04-01 2026-03-31 07466498 frs-core:PlantMachinery 2025-03-31 07466498 frs-core:RevaluationReserve 2025-04-01 2026-03-31 07466498 frs-core:RevaluationReserve 2025-03-31 07466498 frs-core:RevaluationReserve 2026-03-31 07466498 frs-core:ShareCapital 2026-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07466498 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07466498 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07466498 frs-bus:SmallEntities 2025-04-01 2026-03-31 07466498 frs-bus:Audited 2025-04-01 2026-03-31 07466498 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07466498 1 2025-04-01 2026-03-31 07466498 frs-bus:Director1 2025-04-01 2026-03-31 07466498 frs-bus:Director2 2025-04-01 2026-03-31 07466498 frs-core:Non-currentFinancialInstruments 1 2026-03-31 07466498 frs-countries:EnglandWales 2025-04-01 2026-03-31 07466498 2024-03-31 07466498 2025-03-31 07466498 2024-04-01 2025-03-31 07466498 frs-core:CurrentFinancialInstruments 2025-03-31 07466498 frs-core:Non-currentFinancialInstruments 2025-03-31 07466498 frs-core:RevaluationReserve 2025-03-31 07466498 frs-core:ShareCapital 2025-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07466498 frs-core:Non-currentFinancialInstruments 1 2025-03-31
Registered number: 07466498
Resilient Energy Great Dunkilns Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07466498
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,840,750 1,956,500
1,840,750 1,956,500
CURRENT ASSETS
Debtors 5 103,873 110,188
Cash at bank and in hand 62,451 64,660
166,324 174,848
Creditors: Amounts Falling Due Within One Year 6 (125,086 ) (306,302 )
NET CURRENT ASSETS (LIABILITIES) 41,238 (131,454 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,881,988 1,825,046
Creditors: Amounts Falling Due After More Than One Year 7 (57,876 ) (63,824 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (431,967 ) (454,335 )
NET ASSETS 1,392,145 1,306,887
CAPITAL AND RESERVES
Called up share capital 8 12,500 12,500
Revaluation reserve 9 949,422 976,832
Profit and Loss Account 430,223 317,555
SHAREHOLDERS' FUNDS 1,392,145 1,306,887
Page 1
Page 2
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
Paul Phare
Director
14/07/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Resilient Energy Great Dunkilns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07466498 . The registered office is Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Barrow-in-Furness, Cumbria, LA14 2PN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover in respect of both energy supplied and generation tariffs is accrued as generated. It is shown net of discounts and Value Added Tax.

The company recognises income when the amount can be measured reliably, it is probable that the associated economic benefits will flow to the entity and when power is supplied.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation impairment losses.
An increase in the carrying amount of the asset as a result of revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
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:
Plant & Machinery 25 years straight line
Computer Equipment 5 years straight line
Page 3
Page 4
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 2,302,250
As at 31 March 2026 2,302,250
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2025 345,750
Provided during the period 115,750
As at 31 March 2026 461,500
Net Book Value
As at 31 March 2026 1,840,750
As at 1 April 2025 1,956,500
Cost or valuation as at 31 March 2026 represented by:
Plant & Machinery Computer Equipment Total
£ £ £
At cost 2,300,000 2,250 2,302,250
2,300,000 2,250 2,302,250
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 73,990 91,334
Prepayments and accrued income 21,404 18,409
VAT 8,479 445
103,873 110,188
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 27,536 34,939
Bank loans and overdrafts 5,946 5,800
Other creditors 25,192 25,192
Accruals and deferred income 16,040 17,333
Amounts owed to parent undertaking 50,372 223,038
125,086 306,302
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 20,376 26,324
Decommissioning provision 37,500 37,500
57,876 63,824
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 12,500 12,500
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 976,832 317,555
Profit for the year and total comprehensive income - 76,371
Purchase of own shares (36,296 ) -
Transfer from revaluation reserve - 36,297
Transfer to/from Profit & Loss Account 8,886 -
As at 31 March 2026 949,422 430,223
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Resilient Energy Forest of Dean Limited . Resilient Energy Forest of Dean Limited , (formerly Resilient Energy Alvington Court Renewables Limted), a community benefit society. Copies of the group accounts may be obtained from the secretary, Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Cumbria LA14 2PN . The ultimate controlling party is Resilient Energy Forest of Dean Limited who controls 100% of the shares of Resilient Energy Great Dunkilns Limited .
Page 6
Page 7
11. Audit Information
The auditor's report on the accounts of Resilient Energy Great Dunkilns Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Third Sector Accountancy Limited (Senior Statutory Auditor) for and on behalf of Third Sector Accountancy Limited , Statutory Auditor.
Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 7