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COMPANY REGISTRATION NUMBER: 13271238
Boultbee Brooks (Renewables County Lane) Limited
Unaudited Financial Statements
31 December 2025
Boultbee Brooks (Renewables County Lane) 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 County Lane) 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 farm 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 4 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 County Lane) Limited
Statement of Comprehensive Income
Year ended 31 December 2025
2025
2024
Note
£
£
Cost of sales
62,594
–
--------
----
Gross loss
( 62,594)
–
Administrative expenses
740
866
--------
----
Operating loss
( 63,334)
( 866)
--------
----
Loss before taxation
( 63,334)
( 866)
Tax on loss
–
–
--------
----
Loss for the financial year and total comprehensive income
( 63,334)
( 866)
--------
----
All the activities of the company are from continuing operations.
Boultbee Brooks (Renewables County Lane) Limited
Statement of Financial Position
31 December 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
4
388,921
346,181
Current assets
Debtors
5
7,111
458
Cash at bank and in hand
345
8,467
-------
-------
7,456
8,925
Creditors: amounts falling due within one year
6
462,112
357,507
---------
---------
Net current liabilities
454,656
348,582
---------
---------
Total assets less current liabilities
( 65,735)
( 2,401)
--------
-------
Net liabilities
( 65,735)
( 2,401)
--------
-------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 65,835)
( 2,501)
--------
-------
Shareholders deficit
( 65,735)
( 2,401)
--------
-------
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 4 September 2026 , and are signed on behalf of the board by:
L. Roberts
Director
Company registration number: 13271238
Boultbee Brooks (Renewables County Lane) 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
( 1,635)
( 1,535)
Loss for the year
( 866)
( 866)
----
-------
-------
Total comprehensive income for the year
–
( 866)
( 866)
At 31 December 2024
100
( 2,501)
( 2,401)
Loss for the year
( 63,334)
( 63,334)
----
--------
--------
Total comprehensive income for the year
–
( 63,334)
( 63,334)
----
--------
--------
At 31 December 2025
100
( 65,835)
( 65,735)
----
--------
--------
Boultbee Brooks (Renewables County Lane) 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 £65,735. 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
Assets under course of construction
£
Cost
At 1 January 2025
346,181
Additions
42,740
---------
At 31 December 2025
388,921
---------
Depreciation
At 1 January 2025 and 31 December 2025
–
---------
Carrying amount
At 31 December 2025
388,921
---------
At 31 December 2024
346,181
---------
5. Debtors
2025
2024
£
£
Other debtors
7,111
458
-------
----
6. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
68,455
120
Amounts owed to group undertakings and undertakings in which the company has a participating interest
389,622
357,387
Other creditors
4,035
–
---------
---------
462,112
357,507
---------
---------
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.