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Glass Leaf Power Limited
Unaudited Financial Statements
for the year ended 31 October 2025
Company registration number 09913399
(England and Wales)

Company Information

For the year ended 31 October 2025
Directors Mr M J Bayer
Mr M I M Shenkman

Company secretary Triple Point Administration LLP

Registered office 1 King William Street
London
EC4N 7AF

Registered number 09913399

Accountant Amberside Management Solutions Ltd
9 Amberside House
Wood Lane
Hemel Hempstead
Hertfordshire
HP2 4TP

Statement of Financial Position

As at 31 October 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Intangible assets
4
405,585
439,151
Tangible assets
5
3,879,636
4,195,224
4,285,221
4,634,375
Current assets
Debtors
6
1,753,638
751,317
Cash at bank and in hand
710,061
631,850
2,463,699
1,383,167
Creditors
Amounts falling due within one year
7
(1,846,114)
(355,195)
(1,846,114)
(355,195)
Net current assets (liabilities)
617,585
1,027,972
Total assets less current liabilities
4,902,806
5,662,347
Net assets (liabilities)
4,902,806
5,662,347
Capital and reserves
Other reserves
4,850,123
4,850,123
Profit and loss account
52,683
812,224
Total equity
4,902,806
5,662,347

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2026 and are signed on its behalf by:

Mr M I M Shenkman
Mr M I M Shenkman
Director

Company registration number 09913399

Notes to the Financial Statements

For the year ended 31 October 2025

1. Statutory information

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

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.


2.3. Intangible assets and amortisation

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.


Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Grid connection - 20 years straight line

Development fee - 20 years straight line


If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.



2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in equity, 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 of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.


Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Leasehold land and buildings - over the lease term of 23 years

Plant and machinery - 20 years straight line

Fixtures, fittings, tools and equipment - 5 years straight line

3. Employees

The average number of employees during the year was 2 (2024: 2).

4. Intangible assets

Other intangibles
Total
£
£
Cost
At 1 November 2024
671,314
671,314
At 31 October 2025
671,314
671,314
Amortisation and impairment
At 1 November 2024
232,163
232,163
Other charges
33,566
33,566
At 31 October 2025
265,729
265,729
Net book value
At 31 October 2025
405,585
405,585
At 31 October 2024
439,151
439,151

5. Tangible fixed assets

Land and buildings
Plant and machinery
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 November 2024
590,558
5,798,218
3,568
6,392,344
At 31 October 2025
590,558
5,798,218
3,568
6,392,344
Depreciation and impairment
At 1 November 2024
201,653
1,991,899
3,568
2,197,120
Charge for the period
25,677
289,911
-
315,588
At 31 October 2025
227,330
2,281,810
3,568
2,512,708
Net book value
At 31 October 2025
363,228
3,516,408
-
3,879,636
At 31 October 2024
388,905
3,806,319
-
4,195,224

6. Debtors

2025
2024
£
£
Trade debtors
1,468,984
479,683
Prepayments and accrued income
284,654
271,634
Total due within one year
1,753,638
751,317
Total due after one year
-
-
Total
1,753,638
751,317

7. Creditors due within one year

2025
2024
£
£
Trade creditors
1,851,225
494,406
Taxation and social security
(140,938)
(251,421)
Accruals and deferred income
135,827
112,210
Total
1,846,114
355,195

8. Controlling party

The directors do not consider there to be any single controlling party of the company.