Boultbee Brooks (Renewables Lees New Road) Limited Company accounts

COMPANY REGISTRATION NUMBER: 14934505

Boultbee Brooks (Renewables Lees New Road) Limited

Unaudited Financial Statements

31 December 2025

Boultbee Brooks (Renewables Lees New Road) 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 Lees New Road) 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 with a view to generating electricity for resale.

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 Lees New Road) Limited

Statement of Comprehensive Income

Year ended 31 December 2025

	2025	2024
Note	£	£

Administrative expenses	29,658	59,191
	--------	--------
Operating loss	( 29,658)	( 59,191)

Other interest receivable and similar income		–	3
		--------	--------
Loss before taxation	4	( 29,658)	( 59,188)

Tax on loss	–	–
	--------	--------
Loss for the financial year and total comprehensive income	( 29,658)	( 59,188)
	--------	--------

All the activities of the company are from continuing operations.

Boultbee Brooks (Renewables Lees New Road) Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	5,553	34,125

Current assets

Debtors	6	7	3,094
Cash at bank and in hand		3,805	804
		-------	-------
		3,812	3,898

Creditors: amounts falling due within one year	7	98,329	97,329
		--------	--------
Net current liabilities		94,517	93,431
		--------	--------
Total assets less current liabilities		( 88,964)	( 59,306)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 89,064)	( 59,406)
	--------	--------
Shareholders deficit	( 88,964)	( 59,306)
	--------	--------

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: 14934505

Boultbee Brooks (Renewables Lees New Road) 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	( 218)	( 118)

Loss for the year		( 59,188)	( 59,188)
	----	--------	--------
Total comprehensive income for the year	–	( 59,188)	( 59,188)

At 31 December 2024	100	( 59,406)	( 59,306)

Loss for the year		( 29,658)	( 29,658)
	----	--------	--------
Total comprehensive income for the year	–	( 29,658)	( 29,658)

	----	--------	--------
At 31 December 2025	100	( 89,064)	( 88,964)
	----	--------	--------

Boultbee Brooks (Renewables Lees New Road) 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. Going concern The company has net liabilities of £88,964. The financial support of creditors has been obtained for the foreseeable future. The has fulfilled its purpose and as soon as it has realised its assets and discharged its liabilities it will be dissolved. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Impairment of tangible assets	29,622	59,142
	--------	--------

5. Tangible assets

	Asset under course of construction
	£
Cost
At 1 January 2025	93,267
Additions	1,050
	--------
At 31 December 2025	94,317
	--------
Impairment
At 1 January 2025	59,142
Impairment losses	29,622
	--------
At 31 December 2025	88,764
	--------
Carrying amount
At 31 December 2025	5,553
	--------
At 31 December 2024	34,125
	--------

6. Debtors

	2025	2024
	£	£
Other debtors	7	3,094
	----	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	16,800	16,800
Amounts owed to group undertakings and undertakings in which the company has a participating interest	81,529	80,529
	--------	--------
	98,329	97,329
	--------	--------

8. Controlling party

The company's parent company was Boultbee Brooks Renewable Energy Limited and it's ultimate parent company was Boultbee Developments Holdings Limited. The registered office for both companies was: Shell Store, Canary Drive, Rotherwas, Hereford, HR2 6SR.