LYNDON ENERGY LIMITED Accounts






LYNDON ENERGY LIMITED

	Company No. 07536589
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was development of renewable energy projects.




Director

The Director who served at any time during the year was as follows:

P.L. Bryant









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P.L. Bryant
Director
21 August 2026

at	31 December 2025
Company No.		07536589	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	78	104

	Investments		6	386,278	386,278
				386,356	386,382
Current assets

	Debtors		7	554,532	552,790

	Cash at bank and in hand			70	69
				554,602	552,859
Creditors: Amount falling due within one year			8	(59,223)	(40,118)
Net current assets				495,379	512,741
Total assets less current liabilities				881,735	899,123
Creditors: Amounts falling due after more than one year			9	(781,497)	(807,800)



Net assets				100,238	91,323

Capital and reserves
	Called up share capital			113,750	113,750
	Share premium account		11	47,250	47,250


	Profit and loss account		11	(60,762)	(69,677)

Total equity				100,238	91,323



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

The members have not required the company to obtain an audit 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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 21 August 2026 and signed on its behalf by:
P.L. Bryant
Director
21 August 2026

for the year ended 31 December 2025

General information

LYNDON ENERGY LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07536589

Its registered office is:

Unit 9105, 141 Access House

Morden Road

Mitcham

CR4 4DG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from sale of goods is recognised when all the following conditions are satisfied:

the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the economic benefit associated with the transaction will flow to the Company; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

During the period there was no revenue.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which
case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting
policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense
on a straight-line basis.

During the period the company held no leased assets.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	8,915	(2,047)

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	245	245




		At 31 December 2025	245	245
		Depreciation
		At 1 January 2025	141	141
		Charge for the year	26	26



		At 31 December 2025	167	167
		Net book values
		At 31 December 2025	78	78
		At 31 December 2024	104	104

6	Investments
				Other investments	Total
				£	£
		Cost or valuation
		At 1 January 2025		386,278	386,278



		At 31 December 2025		386,278	386,278
		Provisions/Impairment





		Net book values
		At 31 December 2025		386,278	386,278
		At 31 December 2024		386,278	386,278







		The company's investments at the Balance Sheet date in the share capital of the companies include the following:

		CCS TLM LIMITED:
		Office Bnw Unit 9105 Access House, 141 Morden Road, Mitcham, England, CR4 4DG.
		Nature of business: Consultancy
			%
		Class of shares	Holding
		A Ordinary	100.00
		B Ordinary	100.00
				2025	2024
				£	£
		Aggregate capital and reserves		429,699	450,674
		Profit/(Loss) for the year		(11,329)	(20,975)

		The Investment represents 10,408 A Ordinary share of £1 each and 274,820 B Ordinary share at £1
		each at a cost of £385,288.

		LYNDON WATER LIMITED:
		Office Bnw Unit 9105 Access House, 141 Morden Road, Mitcham, England, CR4 4DG.
		Nature of business: Water collection, treatment and supply
			%
		Class of shares	Holding
		Ordinary	50.00
				2025	2024
				£	£
		Aggregate capital and reserves		(108,328)	(107,398)
		Profit/(Loss) for the year		(567)	(930)

		The investment represents 50,000 Ordinary shares of £0.001 each at a cost of £50.

		ARINNA SOLAR LIMITED:
		Office Bnw Unit 9105 Access House, 141 Morden Road, Mitcham, England, CR4 4DG.
		Nature of business: Production of electricity
			%
		Class of shares	Holding
		Ordinary	75.00
				2025	2024
				£	£
		Aggregate capital and reserves		(51,160)	(48,742)
		Profit/(Loss) for the year		(2,488)	(2,264)

		The investment represents 100,000,000 Ordinary shares of £0.00001 each at a cost of £1,000.

7	Debtors
			2025	2024
			£	£

		Amounts owed by group undertakings	222,315	212,896




		Other debtors	122,709	122,709
		Prepayments and accrued income	209,508	217,185
			554,532	552,790

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	5,739	6,952





		Loans from directors	53,124	32,806

		Accruals and deferred income	360	360
			59,223	40,118

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	28,696	34,759



		Amounts owed to group undertakings	174,474	175,330
		Other creditors	578,327	597,711

			781,497	807,800

Share Capital

113750

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.