SOLAR INVESTMENT GROUP LTD

Company Registration Number:
10678948 (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

SOLAR INVESTMENT GROUP LTD

Contents of the Financial Statements

for the Period Ended 30 June 2026

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

SOLAR INVESTMENT GROUP LTD

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 commercial solar photovoltaic solutions and associated renewable technologies to the commercial and industrial sector throughout the United Kingdom. The company designs, installs, commissions and manages commercial solar installations on a fully turnkey basis.

Additional information

Review of the business The company focused during the year on consolidating its financial position, strengthening its balance sheet and building its core customer base. Turnover for the year was £3,869,619 (2025: £1,505,505). Profit before taxation was £3,221,703, taxation was £678,385 and profit after taxation was £2,543,318, compared with a loss after taxation of £26,324 in the prior year. During the year, project costs relating to PPA assets were transferred to the relevant group asset-owning entities in accordance with the Group’s accounting treatment. Net assets at 30 June 2026 were £2,618,142. The company operates principally in the mid-market sector, which the director considers under-served owing to fragmentation and a limited number of providers able to deliver a full turnkey service at competitive pricing. The director and management team continue to focus on project delivery, operational control and working-capital management. As the business grows organically, it has strengthened its technical and project-delivery capability through investment in an experienced and diverse management team. With Inicio Funding Solutions Limited and the wider Pharaoh Capital Limited group continuing to deploy Solar PPA solutions at scale, the company has a committed installation schedule for the coming financial year and will prioritise stable, profitable growth over volume. Future developments The company intends to continue developing its commercial solar and associated energy activities, 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 continue to develop its recurring customer base and support the wider group's strategy of building a renewables-backed group with recurring revenues through selective acquisition. Principal risks and uncertainties The director monitors project delivery, supplier availability, commercial terms, customer creditworthiness and liquidity as part of normal commercial and financial oversight. Supply-chain resilience across both the labour market and wholesale supply is kept under close review. Demand in the solar market is 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.



Directors

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

Grant Frederic 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: Grant Frederic Nicholson
Status: Director

SOLAR INVESTMENT GROUP LTD

Profit And Loss Account

for the Period Ended 30 June 2026

2026 2025


£
£
Turnover: 3,869,619 1,505,505
Cost of sales: ( 294,581 ) ( 1,229,514 )
Gross profit(or loss): 3,575,038 275,991
Distribution costs: 0 0
Administrative expenses: ( 582,895 ) ( 302,018 )
Other operating income: 229,560 0
Operating profit(or loss): 3,221,703 (26,027)
Interest receivable and similar income: 0 7
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 3,221,703 (26,020)
Tax: ( 678,385 ) ( 304 )
Profit(or loss) for the financial year: 2,543,318 (26,324)

SOLAR INVESTMENT GROUP LTD

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 95,872 12,001
Investments: 4 280,286 0
Total fixed assets: 376,158 12,001
Current assets
Stocks: 5 0 76,152
Debtors: 6 5,414,577 1,828,973
Cash at bank and in hand: 85,940 17,437
Investments:   0 0
Total current assets: 5,500,517 1,922,562
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 3,258,533 ) ( 1,844,177 )
Net current assets (liabilities): 2,241,984 78,385
Total assets less current liabilities: 2,618,142 90,386
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 2,618,142 90,386
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 2,618,141 90,385
Total Shareholders' funds: 2,618,142 90,386

The notes form part of these financial statements

SOLAR INVESTMENT GROUP LTD

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: Grant Frederic Nicholson
Status: Director

The notes form part of these financial statements

SOLAR INVESTMENT GROUP LTD

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 for the supply and installation of commercial solar photovoltaic systems and associated services, including project recharges, stated net of VAT. Revenue is recognised when the significant risks and rewards of ownership have transferred to the customer or, for services, as the relevant contractual obligations are 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, once they are available for use. Leasehold improvements are depreciated over the shorter of the remaining lease term and their estimated useful economic life. Fixtures, fittings and equipment and motor vehicles are depreciated over their estimated useful economic lives. Assets are reviewed for impairment where events or changes in circumstances indicate that the carrying amount may not be recoverable.

SOLAR INVESTMENT GROUP LTD

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 0 13

SOLAR INVESTMENT GROUP LTD

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 12,001 0 0 0 0 12,001
Additions 73,823 0 4,960 0 10,069 88,852
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 85,824 0 4,960 0 10,069 100,853
Depreciation
At 1 July 2025 0 0 0 0 0 0
Charge for year 3,809 0 496 0 676 4,981
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 30 June 2026 3,809 0 496 0 676 4,981
Net book value
At 30 June 2026 82,015 0 4,464 0 9,393 95,872
At 30 June 2025 12,001 0 0 0 0 12,001

SOLAR INVESTMENT GROUP LTD

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.

SOLAR INVESTMENT GROUP LTD

Notes to the Financial Statements

for the Period Ended 30 June 2026

5. Stocks

2026 2025
£ £
Stocks 0 76,152
Payments on account 0 0
Total 0 76,152

SOLAR INVESTMENT GROUP LTD

Notes to the Financial Statements

for the Period Ended 30 June 2026

6. Debtors

2026 2025
£ £
Trade debtors 1,523,940 705,110
Prepayments and accrued income 0 0
Other debtors 3,890,637 1,123,863
Total 5,414,577 1,828,973
Debtors due after more than one year: 0 0

SOLAR INVESTMENT GROUP LTD

Notes to the Financial Statements

for the Period Ended 30 June 2026

7. 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 667,058 625,448
Taxation and social security 1,365,351 140,114
Accruals and deferred income 0 0
Other creditors 1,226,124 1,078,615
Total 3,258,533 1,844,177

SOLAR INVESTMENT GROUP LTD

Notes to the Financial Statements

for the Period Ended 30 June 2026

8. Loans to directors

Name of director receiving advance or credit: Grant Frederic Nicholson
Description of the transaction:
Director's loan account comprising advances and other amounts paid on behalf of the director during the year.
£
Balance at 30 June 2025 216,636
Advances or credits made: 69,739
Advances or credits repaid: 286,375
Balance at 30 June 2026 0