ASTLEY SOLAR LIMITED

ASTLEY SOLAR LIMITED

Contents Page

For the year ended 31 December 2025

Statement of Financial Position	1
Notes to the Accounts	2

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ASTLEY SOLAR LIMITED

Statement of Financial Position

As at 31 December 2025

	2025 £	2024 £
Fixed assets
Tangible fixed assets	2,699,181	2,876,719
	2,699,181	2,876,719
Current assets
Debtors	537,357	185,751
Cash at bank and in hand	140,211	285,705
	677,568	471,456
Creditors: amount falling due within one year	(1,256,450)	(1,668,423)
Net current assets/(liabilities)	(578,882)	(1,196,967)


Total assets less current liabilities	2,120,299	1,679,752
Provisions for liabilities	(225,569)	(235,399)
Net assets/(liabilities)	1,894,730	1,444,353

Capital and reserves
Called up share capital	1	1
Profit and loss account	1,894,729	1,444,352
Shareholders fund	1,894,730	1,444,353

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

Director's Responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

Signed on behalf of the board of directors:

---------------------------------------------

Molly Sarah Mcmullen
Director

Date approved: 12 August 2026

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ASTLEY SOLAR LIMITED

Notes to the Accounts

For the year ended 31 December 2025

Statutory Information

Astley Solar Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 09259826, registration address 10a High Street, Chislehurst, BR7 5AN, England.

The presentation currency is £ sterling.

1.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).

Turnover

Turnover represents income from the generation of electricity from the operational solar park during the year. Any income that is not invoiced is accrued in the year in which it has been generated.

Turnover is stated net of value added tax and is generated entirely in the United Kingdom.

Taxation

Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date

Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. These differences are the ones that have originated but not reversed at the Balance Sheet date, where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred. The deferred tax balance has not been discounted.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Solar Photovoltaic (PV) assets 25 years Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Trade and other debtors

Short-term debtors are measured at the transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.	Average number of employees Average number of employees during the year was 0 (2024: 0).

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