DW Renewable Energy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07606986

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,060		3,570
Tangible Assets	5		74,533		64,184

			77,593		67,754
CURRENT ASSETS
Stocks	6	470,009		134,341
Debtors	7	209,828		459,434
Cash at bank and in hand		651,510		283,135

		1,331,347		876,910
Creditors: Amounts Falling Due Within One Year	8	(1,137,027 )		(712,911 )

NET CURRENT ASSETS (LIABILITIES)			194,320		163,999

TOTAL ASSETS LESS CURRENT LIABILITIES			271,913		231,753

Creditors: Amounts Falling Due After More Than One Year	9		(36,809 )		(70,357 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,827 )		(15,074 )

NET ASSETS			217,277		146,322

CAPITAL AND RESERVES
Called up share capital	11		55		55
Profit and Loss Account			217,222		146,267

SHAREHOLDERS' FUNDS			217,277		146,322

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DW Renewable Energy Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A Botley

Director

24/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DW Renewable Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07606986 . The registered office is Office 6 Windmill Parade, Old Shoreham Road, Southwick, West Sussex, BN42 4QB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements to property	20% on cost
Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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DW Renewable Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of 10 years.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2025: 21)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 July 2025	5,100

As at 30 June 2026	5,100

Amortisation
As at 1 July 2025	1,530
Provided during the period	510

As at 30 June 2026	2,040

Net Book Value
As at 30 June 2026	3,060

As at 1 July 2025	3,570

5. Tangible Assets

	Land & Property
	Improvements to property	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2025	13,933	1,278	75,238	1,863	92,312
Additions	4,423	413	27,150	816	32,802

As at 30 June 2026	18,356	1,691	102,388	2,679	125,114

Depreciation
As at 1 July 2025	3,293	502	23,837	496	28,128
Provided during the period	2,860	337	18,506	750	22,453

As at 30 June 2026	6,153	839	42,343	1,246	50,581

Net Book Value
As at 30 June 2026	12,203	852	60,045	1,433	74,533

As at 1 July 2025	10,640	776	51,401	1,367	64,184

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DW Renewable Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Stocks

	2026	2025
	£	£
Stock	13,556	13,556
Work in progress	456,453	120,785

	470,009	134,341

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	121,744	403,034
Amounts owed by group undertakings	895	-
Other debtors	87,189	56,400

	209,828	459,434

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	19,894	11,462
Trade creditors	603,289	393,008
Amounts owed to group undertakings	2,475	2,475
Other creditors	379,445	197,871
Taxation and social security	131,924	108,095

	1,137,027	712,911

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	25,934	26,857
Other creditors	10,875	43,500

	36,809	70,357

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 July 2025	15,074	15,074
Additions	2,753	2,753

Balance at 30 June 2026	17,827	17,827

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DW Renewable Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	55	55

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