Company No: 09680886 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,113		1,391
		1,113		1,391
Current assets
Debtors	4	271		271
Cash at bank and in hand		51,757		60,016
		52,028		60,287
Creditors: amounts falling due within one year	5	( 14,208)		( 20,871)
Net current assets		37,820		39,416
Total assets less current liabilities		38,933		40,807
Net assets		38,933		40,807
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		38,932		40,806
Total shareholder's funds		38,933		40,807

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Green Agent Limited (registered number: 09680886) were approved and authorised for issue by the Board of Directors on 24 August 2026. They were signed on its behalf by:

D C Gilbert Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Green Agent Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2025	3,976		3,976
At 31 January 2026	3,976		3,976
Accumulated depreciation
At 01 February 2025	2,585		2,585
Charge for the financial year	278		278
At 31 January 2026	2,863		2,863
Net book value
At 31 January 2026	1,113		1,113
At 31 January 2025	1,391		1,391

4. Debtors

	2026		2025
	£		£
Other debtors	271		271

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	14,208		20,871

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

7. Related party transactions

Other related party transactions

	2026		2025
	£		£
Wild Generation Limited (Participating interest) - balance due to	9,506		16,188
Wild Electricity Limited (Participating interest) - balance due from	271		271

Wild Generation Limited and Wild Electricity Limited are owned and controlled by the directors of Green Agent Limited