Boultbee Brooks (Renewables Luton Hoo) Limited Company accounts

COMPANY REGISTRATION NUMBER: 13270216

Boultbee Brooks (Renewables Luton Hoo) Limited

Unaudited Financial Statements

31 December 2025

Boultbee Brooks (Renewables Luton Hoo) Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5

Boultbee Brooks (Renewables Luton Hoo) Limited

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activity of the company during the period was the development of a solar site to generate and sell electricity.

Directors

The directors who served the company during the year were as follows:

L. Roberts
C.E. Boultbee Brooks

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 7 September 2026 and signed on behalf of the board by:

L. Roberts

Director

Registered office:

Shell Store

Canary Drive

Rotherwas

Hereford

HR2 6SR

Boultbee Brooks (Renewables Luton Hoo) Limited

Statement of Comprehensive Income

Year ended 31 December 2025

	2025	2024
Note	£	£

Administrative expenses	243	41
	----	----
Operating loss	( 243)	( 41)

Other interest receivable and similar income	79	148
	----	----
(Loss)/profit before taxation	( 164)	107

Tax on (loss)/profit	–	–
	----	----
(Loss)/profit for the financial year and total comprehensive income	( 164)	107
	----	----

All the activities of the company are from continuing operations.

Boultbee Brooks (Renewables Luton Hoo) Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	347,008	161,333

Current assets

Debtors	5	8,798	955
Cash at bank and in hand		3,950	21,075
		--------	--------
		12,748	22,030

Creditors: amounts falling due within one year	6	359,977	183,420
		---------	---------
Net current liabilities		347,229	161,390
		---------	---------
Total assets less current liabilities		( 221)	( 57)
		----	----

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 321)	( 157)
	----	----
Shareholders deficit	( 221)	( 57)
	----	----

These financial statements have been prepared 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'.

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 .

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

L. Roberts

Director

Company registration number: 13270216

Boultbee Brooks (Renewables Luton Hoo) Limited

Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 January 2024	100	( 264)	( 164)

Profit for the year		107	107
	----	----	----
Total comprehensive income for the year	–	107	107

At 31 December 2024	100	( 157)	( 57)

Loss for the year		( 164)	( 164)
	----	----	----
Total comprehensive income for the year	–	( 164)	( 164)

	----	----	----
At 31 December 2025	100	( 321)	( 221)
	----	----	----

Boultbee Brooks (Renewables Luton Hoo) 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 Shell Store, Canary Drive, Rotherwas, Hereford, HR2 6SR.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company has net liabilities £221. It has secured the support of its creditors for the foreseeable future and is a going concern.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Asset under course of construction
	£
Cost
At 1 January 2025	161,333
Additions	185,675
	---------
At 31 December 2025	347,008
	---------
Depreciation
At 1 January 2025 and 31 December 2025	–
	---------
Carrying amount
At 31 December 2025	347,008
	---------
At 31 December 2024	161,333
	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	–	148
Other debtors	8,798	807
	-------	----
	8,798	955
	-------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	51,262	5,705
Amounts owed to group undertakings and undertakings in which the company has a participating interest	308,715	177,715
	---------	---------
	359,977	183,420
	---------	---------

7. Controlling party

The intermediate parent company was Boultbee Brooks Renewable Energy Limited and the ultimate parent company was Boultbee Developments Holdings Limited. Their registered office is; Shell Store, Canary Drive, Rotherwas, Hereford, HR2 6SR.