Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

The directors shown below have held office during the period of
1 April 2025 to 27 March 2026

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
16 September 2026

And signed on behalf of the board by:
Name: Christopher Kinsey
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2026

Balance sheet

As at 31 March 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 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.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 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

  The revenue and profit before taxation are attributable to the principal activities of the company. Revenue has been derived from the company's activities wholly undertaken in the United Kingdom, is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. Revenue relating to sale of properties is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on legal completion of the sale. Revenue from services is recognised on completion of the service and the Company becomes entitled to payment. Revenue from photovoltaic panels is recognised on the basis of the feed-in-tariff receivable for the period.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Photovoltaic panels 18-23 years Property, plant and equipment 3-5 years

  Intangible fixed assets amortisation policy

  Amortisation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its,estimated useful life. Software 3-5 years

  Other accounting policies

  Finance lease commitments Assets obtained under finance leases are capitalised and depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the statement of comprehensive income over the relevant period. The capital element of the future payments is treated as a liability. Operating Leases Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to surplus or deficit in the Statement of Comprehensive Income on a straight-line basis over the period of the lease. Inventory Inventory is valued at the lower of cost or net realisable value. Work in progress is stated at cost less provisions for any foreseeable losses. Taxation / deferred tax Current tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the Statement of Financial Position date. Timing differences are differences between the Company’s taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date that are expected to apply to the reversal of the timing difference. Financial assets carried at amortised cost Financial assets comprise trade debtors and cash and cash equivalents. Where the effect of discounting is material, financial assets are measured at amortised cost using the effective interest method. A financial asset is derecognised when the contractual rights to cash flows expire, or when the financial asset and all substantial risks and rewards are transferred. Financial liabilities carried at amortised cost These financial liabilities include trade and other payables and interest-bearing loans and borrowings. Non-current debt instruments which meet the necessary conditions in FRS 102, are initially recognised at the transaction value adjusted for any directly attributable transaction cost and subsequently measured at amortised cost using the effective interest method, with interest-related charges recognised as an expense in finance costs in the Statement of Comprehensive Income. Discounting is omitted where the effect of discounting is immaterial. A financial liability is derecognised only when the contractual obligation is extinguished, that is, when the obligation is discharged, cancelled or expires.

Notes to the Financial Statements

for the Period Ended 31 March 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	1	5