CO2 IMPACT LTD - Accounts

CO2 IMPACT LTD
Contents Page
For the Period 27 August 2024 to 31 August 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CO2 IMPACT LTD Accountants' Report For the Period 27 August 2024 to 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CO2 IMPACT LTD for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CO2 IMPACT LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of CO2 IMPACT LTD , as a body, in accordance with the terms of our engagement letter dated 27 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of CO2 IMPACT LTD and state those matters that we have agreed to state to the Board of Directors of CO2 IMPACT LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CO2 IMPACT LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CO2 IMPACT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CO2 IMPACT LTD . You consider that CO2 IMPACT LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CO2 IMPACT LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... Business Works UK Ltd Provided by: Accountants Advisory Group Ltd 4 Lidgett Lane, Garforth Leeds LS25 1EQ 27 August 2026 1

CO2 IMPACT LTD
Accountants' Report
For the Period 27 August 2024 to 31 August 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CO2 IMPACT LTD for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CO2 IMPACT LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of CO2 IMPACT LTD , as a body, in accordance with the terms of our engagement letter dated 27 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of CO2 IMPACT LTD and state those matters that we have agreed to state to the Board of Directors of CO2 IMPACT LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CO2 IMPACT LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CO2 IMPACT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CO2 IMPACT LTD . You consider that CO2 IMPACT LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CO2 IMPACT LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2025.

....................................................
Business Works UK Ltd
Provided by: Accountants Advisory Group Ltd
4 Lidgett Lane, Garforth
Leeds
LS25 1EQ
27 August 2026

1

CO2 IMPACT LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £
Fixed assets
Intangible fixed assets	3	152,000
Tangible fixed assets	4	1,548
		153,548
Current assets
Debtors		18,563
Cash at bank and in hand		594
		19,157
Creditors: amount falling due within one year		(14,073)
Net current assets		5,084

Total assets less current liabilities		158,632
Net assets		158,632

Capital and reserves
Called up share capital	5	2,577
Share Premium Account		282,475
Profit and loss account		(126,420)
Shareholders' funds		158,632

For the period ended 31 August 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 accounts for the period in question 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 August 2026 and were signed on its behalf by:

-------------------------------
Mark Timothy HARTIGAN
Director

2

CO2 IMPACT LTD
Notes to the Abridged Financial Statements
For the Period 27 August 2024 to 31 August 2025

General Information

CO2 IMPACT LTD is a private company, limited by shares, registered in England and Wales, registration number 15917644, registration address THE PINNACLE THE PINNACLE, 15TH FLOOR, 67 ALBION STREET LEEDS, LS1 5AA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.

Software development costs
All research costs are written off the profit and loss account as incurred.
Costs incurred in the development of new software products are expensed to the profit and loss account in the period of expenditure, unless the individual projects satisfy all of the following criteria:
- the project is clearly defined and related expenditure is separately identifiable.
- the project is technically feasible and commercially viable.
- current and future costs are expected to be exceeded by future sales;and
-adequate resources exist for the project to be completed.

In such circumstances, the costs are capitalised and amortised. Software development costs are amortised over a period not exceeding three years, commencing in the year in which the company starts to benefit from the expenditure (the point of the first recognised sale of the relevant software.)

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 Straight Line

2.	Average number of employees Average number of employees during the period was 2.

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 27 August 2024	-	-
Additions	152,000	152,000
Disposals	-	-
At 31 August 2025	152,000	152,000
Amortisation
At 27 August 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 August 2025	-	-
Net book values
At 31 August 2025	152,000	152,000
At 26 August 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 27 August 2024	-	-
Additions	2,322	2,322
Disposals	-	-
At 31 August 2025	2,322	2,322
Depreciation
At 27 August 2024	-	-
Charge for period	774	774
On disposals	-	-
At 31 August 2025	774	774
Net book values
Closing balance as at 31 August 2025	1,548	1,548
Opening balance as at 27 August 2024	-	-

5.

Share Capital

Allotted, called up and partly paid	2025 £
257,720 Ordinary shares of £0.01 each	2,577
	2,577

3

Registered Number: 15917644
England and Wales
CO2 IMPACT LTD

Abridged Accounts

Period of accounts Start date: 27 August 2024 End date: 31 August 2025