Caseware UK (AP4) 2025.0.111 2025.0.111 2026-05-31 2026-05-31 2025-06-01 false The principal activity of the Company is electrical installation.6 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08487834 2025-06-01 2026-05-31 08487834 2024-06-01 2025-05-31 08487834 2026-05-31 08487834 2025-05-31 08487834 2024-06-01 08487834 c:Director1 2025-06-01 2026-05-31 08487834 d:PlantMachinery 2025-06-01 2026-05-31 08487834 d:PlantMachinery 2026-05-31 08487834 d:PlantMachinery 2025-05-31 08487834 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 08487834 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 08487834 d:MotorVehicles 2025-06-01 2026-05-31 08487834 d:MotorVehicles 2026-05-31 08487834 d:MotorVehicles 2025-05-31 08487834 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 08487834 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 08487834 d:OfficeEquipment 2025-06-01 2026-05-31 08487834 d:OfficeEquipment 2026-05-31 08487834 d:OfficeEquipment 2025-05-31 08487834 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 08487834 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 08487834 d:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 08487834 d:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 08487834 d:CurrentFinancialInstruments 2026-05-31 08487834 d:CurrentFinancialInstruments 2025-05-31 08487834 d:CurrentFinancialInstruments 1 2026-05-31 08487834 d:CurrentFinancialInstruments 1 2025-05-31 08487834 d:Non-currentFinancialInstruments 2026-05-31 08487834 d:Non-currentFinancialInstruments 2025-05-31 08487834 d:CurrentFinancialInstruments d:WithinOneYear 2026-05-31 08487834 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 08487834 d:Non-currentFinancialInstruments d:AfterOneYear 2026-05-31 08487834 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 08487834 d:ShareCapital 2026-05-31 08487834 d:ShareCapital 2025-05-31 08487834 d:SharePremium 2026-05-31 08487834 d:SharePremium 2025-05-31 08487834 d:RetainedEarningsAccumulatedLosses 2026-05-31 08487834 d:RetainedEarningsAccumulatedLosses 2025-05-31 08487834 d:AcceleratedTaxDepreciationDeferredTax 2026-05-31 08487834 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 08487834 d:OtherDeferredTax 2026-05-31 08487834 d:OtherDeferredTax 2025-05-31 08487834 c:OrdinaryShareClass1 2025-06-01 2026-05-31 08487834 c:OrdinaryShareClass1 2026-05-31 08487834 c:OrdinaryShareClass1 2025-05-31 08487834 c:OrdinaryShareClass2 2025-06-01 2026-05-31 08487834 c:OrdinaryShareClass2 2026-05-31 08487834 c:OrdinaryShareClass2 2025-05-31 08487834 c:FRS102 2025-06-01 2026-05-31 08487834 c:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 08487834 c:FullAccounts 2025-06-01 2026-05-31 08487834 c:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08487834 d:WithinOneYear 2026-05-31 08487834 d:WithinOneYear 2025-05-31 08487834 d:BetweenOneFiveYears 2026-05-31 08487834 d:BetweenOneFiveYears 2025-05-31 08487834 2 2025-06-01 2026-05-31 08487834 6 2025-06-01 2026-05-31 08487834 f:PoundSterling 2025-06-01 2026-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08487834 SEED RENEWABLES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2026
SEED RENEWABLES LIMITED REGISTERED NUMBER: 08487834 BALANCE SHEET AS AT 31 MAY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 51,176 |  | 46,770
Investments | 5 |  | 500 |  | -
|  |  | 51,676 |  | 46,770
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 542,638 |  | 85,741 |
Cash at bank and in hand |  | 498,376 |  | 237,037 |
|  | 1,041,014 |  | 322,778 |
Creditors: amounts falling due within one year | 7 | (362,365) |  | (468,712) |
NET CURRENT ASSETS/(LIABILITIES) |  |  | 678,649 |  | (145,934)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 730,325 |  | (99,164)
Creditors: amounts falling due after more than one year | 8 |  | (22,649) |  | (24,747)
Deferred tax | 9 |  | (8,058) |  | -
NET ASSETS/(LIABILITIES) |  |  | 699,618 |  | (123,911)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 150 |  | 120
Share premium account |  |  | 499,978 |  | -
Profit and loss account |  |  | 199,490 |  | (124,031)
|  |  | 699,618 |  | (123,911)
Page 1
SEED RENEWABLES LIMITED REGISTERED NUMBER: 08487834 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
L P Heath
Director
Date: 20 August 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
1. | GENERAL INFORMATION
Seed Renewables Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. Its principal place of business is Estate Office, RCB Farms, Rushbrooke, Bury St Edmunds, IP30 0ER. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% | reducing balance
|  |  |  | Motor vehicles | - | 33% | reducing balance
|  |  |  | Office equipment | - | 33% | straight line
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. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | VALUATION OF INVESTMENTS
Investments in joint ventures are measured at cost less accumulated impairment.
| 2.9 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | CREDITORS
Short-term creditors are measured at the transaction price. 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. Page 5
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.12 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | DIVIDENDS
Equity dividends are recognised when they become legally payable.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 6 (2025 - 4).
Page 6
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| COST |  |  |  |
| At 1 June 2025 | 11,098 | 72,735 | 10,341 | 94,174
| Additions | - | 18,200 | 21,163 | 39,363
| Disposals | - | (8,000) | - | (8,000)
| At 31 May 2026 | 11,098 | 82,935 | 31,504 | 125,537
| DEPRECIATION |  |  |  |
| At 1 June 2025 | 7,189 | 34,624 | 5,591 | 47,404
| Charge for the year on owned assets | 3,506 | 6,819 | 6,250 | 16,575
| Charge for the year on financed assets | - | 16,382 | - | 16,382
| Disposals | - | (6,000) | - | (6,000)
| At 31 May 2026 | 10,695 | 51,825 | 11,841 | 74,361
| NET BOOK VALUE |  |  |  |
| At 31 May 2026 | 403 | 31,110 | 19,663 | 51,176
| At 31 May 2025 | 3,909 | 38,111 | 4,750 | 46,770
| The net carrying amount of assets held under hire purchase contracts included in motor vehicles is £26,680 (2025 - £30,363).
5. | FIXED ASSET INVESTMENTS
|  | Investment in joint ventures
|  | £
| COST |
| Additions | 500
| At 31 May 2026 | 500
Page 7
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 62,715 | 2,088
| Other debtors | 10,534 | 10,961
| Prepayments and accrued income | 469,389 | 35,810
| Tax recoverable | - | 36,882
|  | 542,638 | 85,741
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 187,552 | 120,511
| Corporation tax | 50,272 | -
| Other taxation and social security | 74,418 | 16,585
| Obligations under finance lease and hire purchase contracts | 12,740 | 6,600
| Advances on share subscription | - | 300,000
| Other creditors | 30,983 | 7,262
| Accruals and deferred income | 6,400 | 17,754
|  | 362,365 | 468,712
| Other creditors include contributions of £3,543 (2025 - £2,013) payable to the Company's defined contribution pension scheme at the balance sheet date. Advances on share subscription comprised amounts received from shareholders in advance of the issue of shares. These amounts were classified as a liability until the shares were issued. The shares were issued at 13 October 2025 and so the balance was transferred in full to share premium. Obligations under finance lease and hire purchase contracts are secured on the assets concerned.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 22,649 | 24,747
| Obligations under finance lease and hire purchase contracts are secured on the assets concerned.
Page 8
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
9. | DEFERRED TAXATION
|  | 2026 | 2025
|  | £ | £
| At beginning of year | - | 12,824
| Charged to profit or loss | 8,058 | (12,824)
| AT END OF YEAR | 8,058 | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Fixed asset timing differences | 8,517 | -
| Short term timing differences | (459) | -
|  | 8,058 | -
10. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 3,600 (2025 - 600) A Ordinary shares of £0.01 each | 36 | 6
|  | 11,400 (2025 - 11,400) B Ordinary shares of £0.01 each | 114 | 114
|  |  | 150 | 120
On 13 October 2025, 2,250 A Ordinary shares of £0.01 each were issued for consideration of £500,000. On 13 October 2025, 750 A Ordinary shares of £0.01 each were issued by way of a bonus issue for nil consideration. Page 9
SEED RENEWABLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
11. | COMMITMENTS UNDER OPERATING LEASES
| At 31 May 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 4,162 | 12,485
| Later than 1 year and not later than 5 years | - | 4,162
|  | 4,162 | 16,647
Page 10