Silverfin false false 31/12/2025 03/10/2024 31/12/2025 E Gissin 03/10/2024 R D Rappaport 03/10/2024 T Rudnicki 03/10/2024 13 August 2026 The principal activity of the company during the financial year was that of a holding company. 15995823 2025-12-31 15995823 bus:Director1 2025-12-31 15995823 bus:Director2 2025-12-31 15995823 bus:Director3 2025-12-31 15995823 core:CurrentFinancialInstruments 2025-12-31 15995823 core:Non-currentFinancialInstruments 2025-12-31 15995823 core:ShareCapital 2025-12-31 15995823 core:SharePremium 2025-12-31 15995823 core:RetainedEarningsAccumulatedLosses 2025-12-31 15995823 core:AdditionsToInvestments 2025-12-31 15995823 core:CostValuation 2025-12-31 15995823 bus:OrdinaryShareClass1 2025-12-31 15995823 2024-10-03 2025-12-31 15995823 bus:FilletedAccounts 2024-10-03 2025-12-31 15995823 bus:SmallEntities 2024-10-03 2025-12-31 15995823 bus:AuditExemptWithAccountantsReport 2024-10-03 2025-12-31 15995823 bus:PrivateLimitedCompanyLtd 2024-10-03 2025-12-31 15995823 bus:Director1 2024-10-03 2025-12-31 15995823 bus:Director2 2024-10-03 2025-12-31 15995823 bus:Director3 2024-10-03 2025-12-31 15995823 core:Subsidiary1 2024-10-03 2025-12-31 15995823 core:Subsidiary1 1 2024-10-03 2025-12-31 15995823 core:Subsidiary2 2024-10-03 2025-12-31 15995823 core:Subsidiary2 1 2024-10-03 2025-12-31 15995823 bus:OrdinaryShareClass1 2024-10-03 2025-12-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 15995823 (England and Wales)

# HELIOS BESS UK LIMITED

### Unaudited Financial Statements
For the financial period from 03 October 2024 to 31 December 2025
Pages for filing with the registrar

HELIOS BESS UK LIMITED

## Unaudited Financial Statements

For the financial period from 03 October 2024 to 31 December 2025

Contents

HELIOS BESS UK LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
HELIOS BESS UK LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Fixed assets |  |
Investments | 3 | 90
|  | 90
Current assets |  |
Debtors |  |
- due within one year | 4 | 671,731
- due after more than one year | 4 | 8,103,045
Cash at bank and in hand |  | 11,404
|  | 8,786,180
Net current assets |  | 8,786,180
Total assets less current liabilities |  | 8,786,270
Net assets |  | 8,786,270
Capital and reserves |  |
Called-up share capital | 5 | 83,054
Share premium account |  | 8,222,306
Profit and loss account |  | 480,910
Total shareholders' funds |  | 8,786,270

For the financial period ending 31 December 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 financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Helios Bess UK Limited (registered number: 15995823) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

R D Rappaport Director |

13 August 2026

HELIOS BESS UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 03 October 2024 to 31 December 2025
HELIOS BESS UK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 03 October 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Helios Bess UK Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 1 Fore Street Avenue, London, EC2Y 9DT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Group accounts exemption

Group accounts exemption s399
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

##### Reporting period length

The reporting period length covers 14 months.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors, loans to related parties and investments in ordinary shares.

Financial assets
Basic financial assets, including amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Comprehensive Income. Where fair value cannot be measured reliably, investments in subsidiaries are measured at cost less impairment.

#### 2. Employees

| Period from 03.10.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the company during the period, including directors | 3

#### 3. Fixed asset investments

Investments in subsidiaries

| 31.12.2025
| £
Cost |
At 03 October 2024 | 0
Additions | 90
At 31 December 2025 | 90
Carrying value at 31 December 2025 | 90

Investments in shares

The following were investments in shares of the company:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.12.2025 | Held
Voltaria Helios Energy Storage Limited | 1 Fore Street Avenue, London, England, EC2Y 9DT | Management company | Ordinary | 90.00% | Direct
Falkirk Power Limited | 1 Fore Street Avenue, London, England, EC2Y 9DT | Production of electricity | Ordinary | 90.00% | Indirect

#### 4. Debtors

| 31.12.2025
| £
Debtors: amounts falling due within one year |
Amounts owed by related parties | 671,731
Debtors: amounts falling due after more than one year |
Amounts owed by group undertakings | 8,103,045

#### 5. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
8,305,360 Ordinary Shares shares of £ 0.01 each | 83,054

The company has 8,305,360 ordinary shares at a nominal value of £0.01 per share in issue. All shares carry equal rights with respect to voting, dividends, and distributions upon winding up.
Total consideration of £8,305,360 was received and paid at £1 per share.

#### 6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 31.12.2025
| £
Amounts owed by group undertakings | 8,103,045

The amount bears interest at a rate of 11% per annum and is repayable on 1 Nov 2034 or earlier, subject to the conditions listed on the loan note agreement.

Where possible, the company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings.