Renewable Tech Supplies Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Renewable Tech Supplies Ltd for the period 14 November 2024 to 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Renewable Tech Supplies Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Renewable Tech Supplies Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Renewable Tech Supplies Ltd and state those matters that we have agreed to state to the director of Renewable Tech Supplies Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Renewable Tech Supplies Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Renewable Tech Supplies Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Renewable Tech Supplies Ltd . You consider that Renewable Tech Supplies Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Renewable Tech Supplies Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28 July 2026

Nuvo Scotland Limited

Office 2&3

Thainstone Business Centre

Thainstone

Inverurie

AB51 5TB

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Renewable Tech Supplies Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: SC828903

		30 November 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,144

			1,144
CURRENT ASSETS
Stocks	5	440
Debtors	6	123
Cash at bank and in hand		9

		572
Creditors: Amounts Falling Due Within One Year	7	(4,075 )

NET CURRENT ASSETS (LIABILITIES)			(3,503 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,359 )

NET LIABILITIES			(2,359 )

CAPITAL AND RESERVES
Called up share capital			1
Profit and Loss Account			(2,360 )

SHAREHOLDERS' FUNDS			(2,359)

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

The financial statements were approved by the board of directors on 27 July 2026 and were signed on its behalf by:

Mr P Emmerson

Director

The notes on pages 3 to 5 form part of these financial statements.

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Renewable Tech Supplies Ltd

Notes to the Financial Statements

For the Period 14 November 2024 to 30 November 2025

Notes to the Financial Statements

1. General Information

Renewable Tech Supplies Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC828903 . The registered office is Cowieshill Farmhouse, Laurencekirk, AB30 1BX.

The presentation currency of the financial statements is the Pound Sterling (£).

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. Going Concern Disclosure

We believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements. We confirm that amounts due to the director will not become payable within the twelve months following the approval of these financial statements and that the director will continue to support the company for this period.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required 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 be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.5. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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:

Computer Equipment

15% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Renewable Tech Supplies Ltd

Notes to the Financial Statements (continued)

For the Period 14 November 2024 to 30 November 2025

2.7. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.8. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 14 November 2024	-
Additions	1,261

As at 30 November 2025	1,261

Depreciation
As at 14 November 2024	-
Provided during the period	117

As at 30 November 2025	117

Net Book Value
As at 30 November 2025	1,144

As at 14 November 2024	-

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Renewable Tech Supplies Ltd

Notes to the Financial Statements (continued)

For the Period 14 November 2024 to 30 November 2025

5. Stocks

	30 November 2025
	£
Stock	440

6. Debtors

	30 November 2025
	£
Due within one year
VAT	123

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Trade creditors	2,291
Accruals and deferred income	1,200
Director's loan account	434
Amounts owed to related parties	150

	4,075

8. Directors Advances, Credits and Guarantees

Included within Creditors is the following loan to the director:

	As at 14 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Peter Emmerson	-	200	(634 )	-	(434 )

The above loan is interest free and has no fixed repayment terms.

9. Related Party Transactions

As at 30 November 2025, The Renewable Technology Collective Ltd was owed a balance of £150 by Renewable Tech Supplies Ltd, a company under common control of the director.

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr Peter Emmerson by virtue of his ownership of 100% of the issued share capital in the company.

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