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Registered number: 14792424













Wigan Green Hydrogen Limited

Financial statements
Information for filing with the registrar

31 December 2025




 
Wigan Green Hydrogen Limited


Balance sheet
At 31 December 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
155,293
128,022

  
155,293
128,022

Current assets
  

Debtors
 5 
80
4,516

Bank and cash balances
  
8,374
1,693

  
8,454
6,209

Creditors: amounts falling due within one year
 6 
(167,795)
(136,796)

Net current liabilities
  
 
 
(159,341)
 
 
(130,587)

Total assets less current liabilities
  
(4,048)
(2,565)

  

Net liabilities
  
(4,048)
(2,565)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(4,049)
(2,566)

Shareholders' deficit
  
(4,048)
(2,565)


1

 
Wigan Green Hydrogen Limited

    
Balance sheet (continued)
At 31 December 2025

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 statement of comprehensive income 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 on 21 August 2026.




S J Pickup
Director

Company registered number: 14792424
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Wigan Green Hydrogen Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

1.


General information

Wigan Green Hydrogen Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The registered office is 26 Ellerbeck Court, Stokesley, Middlesbrough, TS9 5PT.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

  
2.2

Going concern

The company has the continuing support of its fellow group and related companies. On this basis the directors feel it appropriate to prepare the accounts on the going concern basis.

 
2.3

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation,
net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases:
Assets in the course of construction are recognised at cost and are not depreciated.

  
2.4

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The company has no employees other than the directors, who did not receive any remuneration.

3

 
Wigan Green Hydrogen Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

4.


Tangible fixed assets


Assets under construction

£



Cost


At 1 January 2025
128,022


Additions at cost
27,271



At 31 December 2025
155,293







5.


Debtors

2025
2024
£
£


Other debtors
80
4,516

80
4,516



6.


Creditors: amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
166,461
135,501

Accruals and deferred income
1,334
1,295

167,795
136,796



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 -100) Ordinary shares shares of £0.01 each
1
1


4

 
Wigan Green Hydrogen Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

8.


Controlling party

The company is a subsidiary of Carlton Power Limited by virtue of it holding 100% of the share capital.
The ultimate controlling entity is Carlton Energy Limited.
The registered office of Carlton Energy Limited is 26 Ellerbeck Court, Stokesley, Middlesbrough, TS9 5PT

 
5