Boultbee Brooks Renewable Energy Limited Company accounts

COMPANY REGISTRATION NUMBER: 12099613

Boultbee Brooks Renewable Energy Limited

Unaudited Financial Statements

31 December 2025

Boultbee Brooks Renewable Energy 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 Renewable Energy 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 that of a holding company for a group engaged in the development of solar sites for the purpose of generating and selling electricity.

Directors

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

L. Roberts
C.E. Boultbee Brooks
R.E.D. James

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 17 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 Renewable Energy Limited

Statement of Comprehensive Income

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	23,143	–

Cost of sales	103,945	208,435
	---------	---------
Gross loss	( 80,802)	( 208,435)

Administrative expenses	145,341	155,398
	---------	---------
Operating loss	( 226,143)	( 363,833)

Income from fixed asset investments	827,676	74,900
Other interest receivable and similar income	22,578	27,049
Provision for non recoverability of loans	54,940	21,223
	---------	---------
Profit/(loss) before taxation	569,171	( 283,107)

Tax on profit/(loss)	–	–
	---------	---------
Profit/(loss) for the financial year and total comprehensive income	569,171	( 283,107)
	---------	---------

All the activities of the company are from continuing operations.

Boultbee Brooks Renewable Energy Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	3,404,685	3,404,585

Current assets

Debtors	5	4,711,444	4,071,222
Cash at bank and in hand		287,937	34,706
		------------	------------
		4,999,381	4,105,928

Creditors: amounts falling due within one year	6	8,014,011	7,689,629
		------------	------------
Net current liabilities		3,014,630	3,583,701
		------------	------------
Total assets less current liabilities		390,055	( 179,116)
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	389,955	( 179,216)
	---------	---------
Shareholders funds/(deficit)	390,055	( 179,116)
	---------	---------

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 17 September 2026 , and are signed on behalf of the board by:

L. Roberts

Director

Company registration number: 12099613

Boultbee Brooks Renewable Energy 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	103,891	103,991

Loss for the year		( 283,107)	( 283,107)
	----	---------	---------
Total comprehensive income for the year	–	( 283,107)	( 283,107)

At 31 December 2024	100	( 179,216)	( 179,116)

Profit for the year		569,171	569,171
	----	---------	---------
Total comprehensive income for the year	–	569,171	569,171

	----	---------	---------
At 31 December 2025	100	389,955	390,055
	----	---------	---------

Boultbee Brooks Renewable Energy 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated 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. Investments

	Shares in group undertakings	Other investments other than loans	Other loans	Total
	£	£	£	£
Cost
At 1 January 2025	1,300	3,395,274	8,011	3,404,585
Additions	200	–	–	200
Disposals	( 100)	–	–	( 100)
	-------	------------	-------	------------
At 31 December 2025	1,400	3,395,274	8,011	3,404,685
	-------	------------	-------	------------
Impairment
At 1 January 2025 and 31 December 2025	–	–	–	–
	-------	------------	-------	------------

Carrying amount
At 31 December 2025	1,400	3,395,274	8,011	3,404,685
	-------	------------	-------	------------
At 31 December 2024	1,300	3,395,274	8,011	3,404,585
	-------	------------	-------	------------

5. Debtors

	2025	2024
	£	£
Trade debtors	42,606	9,262
Amounts owed by group undertakings and undertakings in which the company has a participating interest	4,336,572	3,979,628
Other debtors	332,266	82,332
	------------	------------
	4,711,444	4,071,222
	------------	------------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	417,292	94,136
Amounts owed to group undertakings and undertakings in which the company has a participating interest	6,015,559	5,570,493
Social security and other taxes	1,590	–
Other creditors	1,579,570	2,025,000
	------------	------------
	8,014,011	7,689,629
	------------	------------

7. Related party transactions

Included within other creditors is £1,329,570 due to Boultbee Estates Limited, a company in which the director C.E.Boultbee Brooks is interested.

8. Controlling party

The intermediate parent company is Boultbee Developments Limited and the ultimate parent company is Boultbee Developments (NO.1) Limited. Their registered office is: Shell Store, Canary Drive, Rotherwas, Hereford, HR2 6SR. .