BF78 GH BESS Limited

(Registration number: 15274403)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	1,440	24,281
Cash at bank and in hand		538	6,136
		1,978	30,417
Creditors: Amounts falling due within one year	5	(166,751)	(174,042)
Net liabilities		(164,773)	(143,625)
Capital and reserves
Called up share capital	6	10	10
Profit and loss account		(164,783)	(143,635)
Total equity		(164,773)	(143,625)

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

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 2 July 2026
 

......................................... J G Selwyn Director

BF78 GH BESS Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
25 King Street
Bristol
BS1 4PB
England

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. The director has considered a period of twelve months from the date of the approval of the financial statements. The company is reliant on the ongoing support of the ultimate parent company to be able to meet liabilities as they fall due. The director of the company has received confirmation from the ultimate parent company that the ultimate parent will continue its support for a period no shorter than twelve months from the date of approval of these financial statements. Accordingly, these financial statements have been prepared on a going concern basis.

Disclosure of long period

The financial statements show comparatives for a longer accounting period of 17 months from 10 November 2023 to 31 March 2025.

The company made this adjustment to align the year end with that of companies within its group. Therefore, the financial statements are not directly comparable to the financial statements for the current year ended 31 March 2026.

BF78 GH BESS Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade creditors

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost and using the effective interest method if the balance is due in more than one year.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4	Debtors: amounts falling due within one year

	2026 £	2025 £
Amounts owed by group undertakings	10	10
Prepayments	972	-
Other debtors	458	24,271
	1,440	24,281

5

Creditors

	2026 £	2025 £
Amounts falling due within one year
Trade creditors	377	330
Amounts owed to group undertakings	153,562	169,562
Accruals	12,812	4,150
	166,751	174,042

BF78 GH BESS Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

6	Share capital

Allotted, called up and not fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	10	10	10	10

7	Parent and ultimate parent undertaking

The company’s immediate parent is Bluefield Renewable Developments Limited, incorporated in England and Wales with registered office: 1st Floor, 25 King Street, Bristol, United Kingdom, BS1 4PB. Bluefield Services Limited (of the same registered office) is the parent undertaking of the smallest and largest group within which the company belongs, and for which group financial statements are prepared.

In the opinion of the director, there is no ultimate controlling party.

8	Audit report

As the profit and loss account has been omitted from the filing copy of the financial statements the following information is in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

• The Independent Auditor's Report was unqualified.
• The name of the Senior Statutory Auditor who signed the audit report on 2 July 2026 was David Wright BSc FCA.
• The auditor was Corrigan Accountants Limited.