ENERGY FINANCE AND ACQUISITIONS LIMITED

Company Registration Number:
09087958 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2026

Period of accounts

Start date: 1 July 2025

End date: 30 June 2026

ENERGY FINANCE AND ACQUISITIONS LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ENERGY FINANCE AND ACQUISITIONS LIMITED

Directors' report period ended 30 June 2026

The directors present their report with the financial statements of the company for the period ended 30 June 2026

Principal activities of the company

The principal activity of the company is the provision of Power Purchase Agreements and Virtual Power Purchase Agreements relating to behind-the-meter photovoltaic solar and battery solutions to the commercial and industrial sector throughout the United Kingdom. The company installs or owns renewable power assets which generate renewable electricity for sale to commercial customers, enabling them to reduce on-site electricity costs and reliance on the national grid.

Additional information

Review of the business The company focused during the year on increasing its generation capacity and fulfilling its long-term contractual commitments with current and future clients. Financial focus was on strengthening its financial position and planning for its contracted order book for the 2027 trading year. Due to the nature of its business, the installation, development, acquisition and long-term ownership or leasing of generation assets is key to the future viability and success of the company. Turnover for the year was £355,083. Profit before taxation and profit after taxation were both £124,115, compared with a loss after taxation of £1,043,326 in the prior year. Net liabilities at 30 June 2026 were £810,278. During the year the company increased its renewable generation asset base, with £754,650 of PPA solar installations recognised as fixed assets at the year end. The company operates principally in the mid-market sector, which the director considers appropriate due to the scalability of its assets under management and the need to ensure that the business grows at a pace its infrastructure and people can support. The director and management team continue to focus on project delivery, operational control and working-capital management. Future developments The company intends to continue developing its assets under management, with a focus on profitable project delivery, customer relationships, cash management and the efficient deployment of operational resources. The director expects demand to be supported by clients seeking to reduce their carbon footprint, secure long-term energy stability and reduce their reliance on grid supply. The company will also continue to support the wider group's strategy of developing recurring revenues from renewable-energy assets and will evaluate appropriate opportunities within its sector as they arise. Principal risks and uncertainties The director monitors commercial terms, client creditworthiness and liquidity risk as part of normal commercial and financial oversight. Supply-chain resilience, energy-market conditions and delays relating to DNO connection agreements are kept under close review. Pricing in behind-the-meter energy products is intrinsically linked to energy pricing, policy direction and ESG drivers and can therefore be cyclical. Maintaining adequate liquidity to meet working-capital requirements while pursuing growth remains a principal focus. Going concern The financial statements have been prepared on a going-concern basis. At 30 June 2026 the company had net liabilities of £810,278. The director has considered the company’s forecasts, contracted income, cash requirements and the availability of financial support from the wider group. On that basis, the director considers that the company has adequate resources to continue in operational existence for the foreseeable future and accordingly continues to adopt the going-concern basis in preparing the financial statements.



Directors

The director shown below has held office during the whole of the period from
1 July 2025 to 30 June 2026

Andrew John Nicholson

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
14 September 2026

And signed on behalf of the board by:
Name: Andrew John Nicholson
Status: Director

ENERGY FINANCE AND ACQUISITIONS LIMITED

Profit And Loss Account

for the Period Ended 30 June 2026

2026 2025


£
£
Turnover: 355,083 0
Cost of sales: ( 34,844 ) ( 1,033,863 )
Gross profit(or loss): 320,239 (1,033,863)
Distribution costs: 0 0
Administrative expenses: ( 196,124 ) ( 9,644 )
Other operating income: 0 0
Operating profit(or loss): 124,115 (1,043,507)
Interest receivable and similar income: 0 181
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 124,115 (1,043,326)
Tax: 0 0
Profit(or loss) for the financial year: 124,115 (1,043,326)

ENERGY FINANCE AND ACQUISITIONS LIMITED

Balance sheet

As at 30 June 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 754,650 0
Investments: 4 197,475 0
Total fixed assets: 952,125 0
Current assets
Stocks:   0 0
Debtors: 5 189,796 703,034
Cash at bank and in hand: 1,554 326
Investments:   0 0
Total current assets: 191,350 703,360
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 6 ( 1,918,435 ) ( 1,568,274 )
Net current assets (liabilities): (1,727,085) (864,914)
Total assets less current liabilities: (774,960) ( 864,914)
Creditors: amounts falling due after more than one year: 7 ( 35,318 ) ( 35,318 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (810,278) (900,232)
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (810,378 ) (900,332 )
Total Shareholders' funds: ( 810,278 ) (900,232)

The notes form part of these financial statements

ENERGY FINANCE AND ACQUISITIONS LIMITED

Balance sheet statements

For the year ending 30 June 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 14 September 2026
and signed on behalf of the board by:

Name: Andrew John Nicholson
Status: Director

The notes form part of these financial statements

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents amounts receivable from the sale of renewably generated electricity behind the meter and the provision of related PPA and VPPA services, net of VAT. Revenue from electricity generation is recognised as electricity is generated and made available to customers in accordance with the relevant contractual terms. Revenue from other services is recognised when the relevant contractual obligations have been performed and the amount can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided on a straight-line basis over the estimated useful economic lives of the assets from the date they are available for use. Assets under installation or not yet commissioned at the year end are not depreciated until they are available for use. Assets are reviewed for impairment where events or changes in circumstances indicate that the carrying amount may not be recoverable.

    Other accounting policies

    Fixed asset investments Fixed asset investments are stated at cost less any provision for impairment.

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 0 0

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2025 0 0 0 0 0 0
Additions 0 754,650 0 0 0 754,650
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 30 June 2026 0 754,650 0 0 0 754,650
Depreciation
At 1 July 2025 0 0 0 0 0 0
Charge for year 0 0 0 0 0 0
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 30 June 2026 0 0 0 0 0 0
Net book value
At 30 June 2026 0 754,650 0 0 0 754,650
At 30 June 2025 0 0 0 0 0 0

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

4. Fixed assets investments note

Other fixed asset investments are stated at cost less any provision for impairment.

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

5. Debtors

2026 2025
£ £
Trade debtors 91,121 106,144
Prepayments and accrued income 0 0
Other debtors 98,675 596,890
Total 189,796 703,034
Debtors due after more than one year: 0 0

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

6. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 6,151 82,859
Taxation and social security 130,602 169,904
Accruals and deferred income 10,780 190,992
Other creditors 1,770,902 1,124,519
Total 1,918,435 1,568,274

ENERGY FINANCE AND ACQUISITIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

7. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 35,318 35,318
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 35,318 35,318