RADIANT ENERGY HOLDINGS LTD Company accounts

COMPANY REGISTRATION NUMBER: 14423102

RADIANT ENERGY HOLDINGS LTD

Unaudited Financial Statements

31 October 2025

RADIANT ENERGY HOLDINGS LTD

Financial Statements

Year ended 31 October 2025

Contents	Page

Directors' report	1

Income statement	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

RADIANT ENERGY HOLDINGS LTD

Directors' Report

Year ended 31 October 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 October 2025 .

Principal activities

The principal activity of the company during the year was holding of investment.

Directors

The directors who served the company during the year were as follows:

Mrs Anca Cazac
Mr Barry Anthony Matthews
Mr Julien Francois Pierre Bonito
Mr Rohan Khemani

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 15 June 2026 and signed on behalf of the board by:

Mrs Anca Cazac	Mr Barry Anthony Matthews
Director	Director

Mr Julien Francois Pierre Bonito	Mr Rohan Khemani
Director	Director

RADIANT ENERGY HOLDINGS LTD

Income Statement

Year ended 31 October 2025

	2025	2024
Note	£	£

Administrative expenses	( 78,187)	( 20,497)
	--------	--------
Operating loss	( 78,187)	( 20,497)

Other interest receivable and similar income	4	2,649	3,661
Interest payable and similar expenses	5	–	( 172)
		--------	--------
Loss before taxation		( 75,538)	( 17,008)

Tax on loss	–	–
	--------	--------
Loss for the financial year	( 75,538)	( 17,008)
	--------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

RADIANT ENERGY HOLDINGS LTD

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Investments	6	603	603

Current assets

Debtors	7	84,095	155,733
Cash at bank and in hand		536	587
		--------	---------
		84,631	156,320

Creditors: amounts falling due within one year	8	395,870	392,021
		---------	---------
Net current liabilities		311,239	235,701
		---------	---------
Total assets less current liabilities		( 310,636)	( 235,098)
		---------	---------
Net liabilities		( 310,636)	( 235,098)
		---------	---------

Capital and reserves

Called up share capital	400	400
Profit and loss account	( 311,036)	( 235,498)
	---------	---------
Shareholders deficit	( 310,636)	( 235,098)
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

RADIANT ENERGY HOLDINGS LTD

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 15 June 2026 , and are signed on behalf of the board by:

Mrs Anca Cazac	Mr Barry Anthony Matthews
Director	Director

Mr Julien Francois Pierre Bonito	Mr Rohan Khemani
Director	Director

Company registration number: 14423102

RADIANT ENERGY HOLDINGS LTD

Statement of Changes in Equity

Year ended 31 October 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 November 2023	400	( 218,490)	( 218,090)

Loss for the year		( 17,008)	( 17,008)
	----	---------	---------
Total comprehensive income for the year	–	( 17,008)	( 17,008)

At 31 October 2024	400	( 235,498)	( 235,098)

Loss for the year		( 75,538)	( 75,538)
	----	---------	---------
Total comprehensive income for the year	–	( 75,538)	( 75,538)

	----	---------	---------
At 31 October 2025	400	( 311,036)	( 310,636)
	----	---------	---------

RADIANT ENERGY HOLDINGS LTD

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Speen House, Porter Street, London, W1U 6AJ, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

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.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	–	3
Loan interest received	2,649	3,658
	-------	-------
	2,649	3,661
	-------	-------

5. Interest payable and similar expenses

	2025	2024
	£	£
Other interest payable and similar charges	–	172
	----	----

6. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024 and 31 October 2025	603
	----
Impairment
At 1 November 2024 and 31 October 2025	–
	----

Carrying amount
At 31 October 2025	603
	----
At 31 October 2024	603
	----

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
Orron Energy Greenfield AB	Ordinary	30

7. Debtors

	2025	2024
	£	£
Prepayments and accrued income	–	219
Director loan accounts	83,865	155,218
Other debtors	230	296
	--------	---------
	84,095	155,733
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	5,724	1,875
Accruals and deferred income	1,000	1,000
Shareholder balance	243,450	243,450
Loan payable to shareholder	145,696	145,696
	---------	---------
	395,870	392,021
	---------	---------

9. Related party transactions

The company was not under the control of a single person or company throughout the current year. The company by the end of the period has a receivable amount of £155,218 from Directors as a loan.