Cannock Investments Limited

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Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Cannock Investments Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cannock Investments Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Cannock Investments Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cannock Investments Limited and state those matters that we have agreed to state to the director of Cannock Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cannock Investments Limited and its director as a body for our work or for this report.

It is your duty to ensure that Cannock Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cannock Investments Limited . You consider that Cannock Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Cannock Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18 September 2026

Krowe Accountants

Grafton House

Bulls Head Yard

Alcester

Warwickshire

B49 5BX

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Cannock Investments Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 02599144

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		2		2

			2		2
CURRENT ASSETS
Debtors	6	161,733		161,733

		161,733		161,733
Creditors: Amounts Falling Due Within One Year	7	(1,300 )		(1,300 )

NET CURRENT ASSETS (LIABILITIES)			160,433		160,433

TOTAL ASSETS LESS CURRENT LIABILITIES			160,435		160,435

NET ASSETS			160,435		160,435

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			160,335		160,335

SHAREHOLDERS' FUNDS			160,435		160,435

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Tracey

Director

18 September 2026

The notes on pages 3 to 5 form part of these financial statements.

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Cannock Investments Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Cannock Investments Limited is a private company limited by shares and incorprated in England and Wales (registered number 02599144). Its registered office is located at Chantry House, High Street, Coleshill, Birmingham, B46 3BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2. Going Concern Disclosure

The director considers that the company has sufficient resources to continue operating as a going concern for a period of at least 12 months from the date of signing the financial statements. They therefore continue to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

• the amount of revenue can be measured reliably;

• it is probable that the Company will receive the consideration due under the contract;

• the stage of completion of the contract at the end of the reporting period can be measured reliably; and

• the costs incurred and the costs to complete the contract can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & Machinery	25% Per annum
Fixtures & Fittings	25% Per annum

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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Cannock Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7. Interest income and Dividends

Interest income is recognised in the statement of comprehensive income using the effective interest method.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.8. Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.9. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial instituitions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Average Number of Employees

The Average monthly number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	25,041	19,345	44,386

As at 31 December 2025	25,041	19,345	44,386

Depreciation
As at 1 January 2025	25,041	19,345	44,386

As at 31 December 2025	25,041	19,345	44,386

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

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Cannock Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	2

As at 31 December 2025	2

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	2

As at 1 January 2025	2

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	161,733	161,733

Amounts owed by related parties are unsecured, interest free and repayable on demand.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,300	1,300

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Cannock Renewables Limited

Amounts owed by related parties 2025 £135,623 (2024 £135,623)

Cannock Developments Limited

Amounts owed by related parties 2025 £26,110 (2024 £26,110)

Cannock Developments Limited is a wholly owned subsidiary of Cannock Investments Limited.

M J Tracey was a director of Cannock Renewables Limited during the year.

10. Parent Undertaking and Controlling Party

The company's immediate parent undertaking is Cannock Topco Limited, a company incorporated and registered in England and Wales (registered number 11453685). Its registered office is Chantry House,High Street, Coleshill, Birmingham, England, B46 3BP.

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