IRIS Accounts Production v26.1.0.640 07743794 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07743794 2024-12-31 07743794 2025-12-31 07743794 2025-01-01 2025-12-31 07743794 2023-12-31 07743794 2024-01-01 2024-12-31 07743794 2024-12-31 07743794 ns15:EnglandWales 2025-01-01 2025-12-31 07743794 ns14:PoundSterling 2025-01-01 2025-12-31 07743794 ns10:Director1 2025-01-01 2025-12-31 07743794 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07743794 ns10:SmallEntities 2025-01-01 2025-12-31 07743794 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07743794 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07743794 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07743794 ns10:FullAccounts 2025-01-01 2025-12-31 07743794 ns5:CurrentFinancialInstruments 2025-12-31 07743794 ns5:CurrentFinancialInstruments 2024-12-31 07743794 ns5:Non-currentFinancialInstruments 2025-12-31 07743794 ns5:Non-currentFinancialInstruments 2024-12-31 07743794 ns5:SharePremium 2025-12-31 07743794 ns5:SharePremium 2024-12-31 07743794 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07743794 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07743794 ns10:RegisteredOffice 2025-01-01 2025-12-31 07743794 ns5:PlantMachinery 2025-01-01 2025-12-31 07743794 ns5:PlantMachinery 2024-12-31 07743794 ns5:PlantMachinery 2025-12-31 07743794 ns5:PlantMachinery 2024-12-31 07743794 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07743794 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 07743794 ns5:WithinOneYear 2025-12-31 07743794 ns5:WithinOneYear 2024-12-31 07743794 ns5:BetweenOneFiveYears 2025-12-31 07743794 ns5:BetweenOneFiveYears 2024-12-31 07743794 ns5:MoreThanFiveYears 2025-12-31 07743794 ns5:MoreThanFiveYears 2024-12-31 07743794 ns5:AllPeriods 2025-12-31 07743794 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: 07743794 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Kirsa Solar Limited |

Kirsa Solar Limited (Registered number: 07743794)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Kirsa Solar Limited (Registered number: 07743794)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 549,502 |  | 597,482 |  |

CURRENT ASSETS

Debtors | 5 | 37,889 |  | 1,312,507 |  |

Cash at bank | 75,672 |  | 203,592 |  |

113,561 |  | 1,516,099 |  |

CREDITORS

Amounts falling due within one year | 6 | (699,850 | ) | (9,464 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (586,289 | ) | 1,506,635 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (36,787 | ) | 2,104,117 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (2,296,284 | ) |

NET LIABILITIES | (36,787 | ) | (192,167 | ) |

RESERVES

Share premium | 1 |  | 1 |  |

Retained earnings | (36,788 | ) | (192,168 | ) |

(36,787 | ) | (192,167 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

Mr G R Bell - Director

Kirsa Solar Limited (Registered number: 07743794)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Kirsa Solar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07743794

| Registered office: | Westminster House

| 10 Westminster Road

| Macclesfield

| Cheshire

| SK10 1BX

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The directors, at the time of approving the financial statements, are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future, a period of not less that 12 months from the date of this report. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Turnover

| Turnover is recognised to the extent that it is probable that economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 10% on cost and 4% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

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

Kirsa Solar Limited (Registered number: 07743794)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,571,352 |  |

| DEPRECIATION

| At 1 January 2025 | 973,870 |  |

| Charge for year | 47,980 |  |

| At 31 December 2025 | 1,021,850 |  |

| NET BOOK VALUE

| At 31 December 2025 | 549,502 |  |

| At 31 December 2024 | 597,482 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | - |  | 1,290,332 |  |

| Other debtors | 37,889 |  | 22,175 |  |

37,889 |  | 1,312,507 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 7,669 |  | 4,953 |  |

| Amounts owed to group undertakings | 683,126 |  | - |  |

| Taxation and social security | 2,070 |  | - |  |

| Other creditors | 6,985 |  | 4,511 |  |

699,850 |  | 9,464 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | - |  | 2,296,284 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 20,594 |  | 19,613 |  |

| Between one and five years | 84,023 |  | 80,022 |  |

| In more than five years | 138,258 |  | 161,620 |  |

242,875 |  | 261,255 |  |

Kirsa Solar Limited (Registered number: 07743794)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent is Rubena Solar Limited. Its registered office address is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, SK10 1BX. Its principal place of business is Pine Grove Enterprise Centre, Pine Grove, Crowborough, East Sussex, TN6 1DH.

| The ultimate controlling party is Blue Leaf Solar SA. Its registered office address is 16 Rue Jean L'Aveugle, L-1148, Luxembourg.