REGISTERED NUMBER: 14632750 (England and Wales)

Saber Renewable Energy Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

DS Wills

HJ Davies

REGISTERED OFFICE:

28 Eaton Avenue

Buckshaw Village

Chorley

PR7 7NA

REGISTERED NUMBER:

14632750 (England and Wales)

ACCOUNTANTS:

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

4

151,502

2,266

Investments

5

100

-

151,602

2,266

CURRENT ASSETS

Stocks

-

47,109

Debtors

6

586

25,620

Cash at bank

85,576

67

86,162

72,796

CREDITORS

Amounts falling due within one year

7

135,454

1,008,875

NET CURRENT LIABILITIES

(49,292

)

(936,079

)

TOTAL ASSETS LESS CURRENT LIABILITIES

102,310

(933,813

)

CREDITORS

Amounts falling due after more than one year

8

1,432,892

-

NET LIABILITIES

(1,330,582

)

(933,813

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(1,330,682

)

(933,913

)

SHAREHOLDERS' FUNDS

(1,330,582

)

(933,813

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

DS Wills - Director

1.	STATUTORY INFORMATION

Saber Renewable Energy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The amounts in the financial statements have been rounded to the nearest £1.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the going concern basis despite the excess of current liabilities over current assets as a director has indicated his willingness to continue to support the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Depreciation will only commence on plant and machinery purchased for a particular Power Purchase Agreement ("PPA") where the PPA has gone live at the reporting date. Depreciation is calculated on a straight lin basis over the estimated useful economic life of the PPA, which is expected to fall within the range of 7 to 20 years, depending on the specific characteristics of the PPA and the expected performance of the asset. The cost of the asset is based on the direct costs incurred plus other costs as appropriate to the asset.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

-

3,382

3,382

Additions

150,352

-

150,352

At 31 December 2025

150,352

3,382

153,734

DEPRECIATION

At 1 January 2025

-

1,116

1,116

Charge for year

-

1,116

1,116

At 31 December 2025

-

2,232

2,232

NET BOOK VALUE

At 31 December 2025

150,352

1,150

151,502

At 31 December 2024

-

2,266

2,266

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

586

-

Other debtors

-

5,484

VAT

-

20,036

Called up share capital not paid

-

100

586

25,620

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

54,228

48,875

Taxation and social security

49,985

-

Other creditors

31,241

960,000

135,454

1,008,875

Included within other creditors are amounts due to the director of £NIL (2024: £360,000). These amounts are unsecured, interest free and has no fixed repayment date.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,432,892

-

Included within other creditors are amounts due to the director of £1,432,792 (2024: £Nil). These amounts are unsecured, interest free and has no fixed repayment date.

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Share capital

£1

100

100

10.	RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by DS Wills.