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COMPANY REGISTRATION NUMBER: 09363221

Longfield Energy Consultants Limited

Filleted Unaudited Financial Statements

31 December 2025

Longfield Energy Consultants Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 548 | 822

Current assets

Debtors | 6 | – |  | 2,408
Cash at bank and in hand | 268,491 |  | 235,940
| --------- |  | ---------
| 268,491 |  | 238,348

Creditors: amounts falling due within one year | 7 | 2,988 |  | 3,002
| --------- |  | ---------
Net current assets |  | 265,503 | 235,346
|  | --------- | ---------
Total assets less current liabilities |  | 266,051 | 236,168

Creditors: amounts falling due after more than one year | 8 |  | ( 66) | ( 35,066)

Provisions

Taxation including deferred tax |  | ( 49) | 297
|  | --------- | ---------
Net assets |  | 266,166 | 270,937
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 266,066 | 270,837
|  | --------- | ---------
Shareholders funds |  | 266,166 | 270,937
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Longfield Energy Consultants Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mr.Stephen Whittaker
Director

Company registration number: 09363221

Longfield Energy Consultants Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 4, 24 Sussex Street, London, SW1V 4RW, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exception: Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Equipment | - | 33.33% Straight line.

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Trade and other debtors Trade and other debtors are recognised and carried forward at invoice amounts less provisions for any doubtful debts. Bad debts are written off when identified.
4. Tax on loss
Major components of tax income

| 2025 | 2024
| £ | £

Current tax:

UK current tax income | – | ( 2,408)

Deferred tax:

Origination and reversal of timing differences | ( 345) | 96
| ---- | -------
Tax on loss | ( 345) | ( 2,312)
| ---- | -------

Reconciliation of tax income
The tax assessed on the loss on ordinary activities for the year is lower than (2024: higher than) the standard rate of corporation tax in the UK of 19 % (2024: 19 %).

| 2025 | 2024
| £ | £
Loss on ordinary activities before taxation | ( 5,116) | ( 7,974)
| ------- | -------
Loss on ordinary activities by rate of tax | – | ( 2,408)
Deferred tax | (345) | 96
| ------- | -------
Tax on loss | ( 345) | ( 2,312)
| ------- | -------

5. Tangible assets

| Office Equipment | Total
| £ | £
Cost |  |
At 1 January 2025 and 31 December 2025 | 15,142 | 15,142
| -------- | --------
Depreciation |  |
At 1 January 2025 | 14,320 | 14,320
Charge for the year | 274 | 274
| -------- | --------
At 31 December 2025 | 14,594 | 14,594
| -------- | --------
Carrying amount |  |
At 31 December 2025 | 548 | 548
| -------- | --------
At 31 December 2024 | 822 | 822
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Corporation tax repayable | – | 2,408
| ---- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 2,190 | 2,190
Social security and other taxes | 798 | 812
| ------- | -------
| 2,988 | 3,002
| ------- | -------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Directors Loan Account | (66) | (35,066)
| ---- | --------