Year Ended
Registration number:
Infragreen 4 RE UK Limited
Contents
|
Company Information |
|
|
Directors' Report |
|
|
Statement of Directors' Responsibilities |
|
|
Independent Auditor's Report |
|
|
Consolidated Profit and Loss Account |
|
|
Consolidated Balance Sheet |
|
|
Balance Sheet |
|
|
Notes to the Financial Statements |
Infragreen 4 RE UK Limited
Company Information
|
Directors |
A-L De La Roche Saint Andre O C F Mussat |
|
Registered office |
|
|
Auditors |
|
Infragreen 4 RE UK Limited
Directors' Report
Year Ended 31 December 2025
The directors present their report and the for the year ended 31 December 2025.
Directors of the group
The directors who held office during the year were as follows:
Disclosure of information to the auditor
Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
Share capital
The B and C Shares do not carry any right to vote in general meeting and rank behind the shareholder loans due from the subsidiaries under the distribution waterfall set out in the Shareholders' Agreement. As at 31 December 2025, the group had net liabilities of £30,595,191, following the impairment of the underlying assets and the provision recognised against those shareholder loans. Accordingly, no value was attributable to the B and C Shares as at that date.
Small companies regime
This report has been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006.
Approved and authorised by the
|
......................................... |
Infragreen 4 RE UK Limited
Statement of Directors' Responsibilities
The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:
|
• |
select suitable accounting policies and apply them consistently; |
|
• |
make judgements and accounting estimates that are reasonable and prudent; |
|
• |
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and |
|
• |
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Infragreen 4 RE UK Limited
Independent Auditor's Report to the Members of Infragreen 4 RE UK Limited
Opinion
We have audited the financial statements of Infragreen 4 RE UK Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025, which comprise the Consolidated Profit and Loss Account, Consolidated Balance Sheet, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• | give a true and fair view of the state of the group's and the parent company's affairs as at 31 December 2025 and of the group's loss for the year then ended; |
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
• | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Infragreen 4 RE UK Limited
Independent Auditor's Report to the Members of Infragreen 4 RE UK Limited
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
|
• |
the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
|
• |
the Directors' Report has been prepared in accordance with applicable legal requirements. |
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
• | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or |
• | the parent company financial statements are not in agreement with the accounting records and returns; or |
• | certain disclosures of directors' remuneration specified by law are not made; or |
• | we have not received all the information and explanations we require for our audit. |
Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the group’s and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Infragreen 4 RE UK Limited
Independent Auditor's Report to the Members of Infragreen 4 RE UK Limited
Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations as being The Companies Act 2006, and relevant tax legislation. We considered the extent to which non-compliance with these laws and regulations may have a material effect on the financial statements.
We evaluated incentives and opportunities for fraudulent manipulation of the financial statements, including management bias in accounting estimates.
Based on this understanding we designed our audit procedures to identify irregularities. Our procedures involved the following:
• Enquiries to members of Senior Management, regarding their knowledge of any non-compliance or potential non-compliance with laws and regulations that could affect the financial statements;
• Challenging assumptions and judgements made by management in its significant accounting estimates;
• Reviewing draft tax computations and involving the use of our specialists as required;
• Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business; and
• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Infragreen 4 RE UK Limited
Independent Auditor's Report to the Members of Infragreen 4 RE UK Limited
Use of our report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
......................................
Centenary House
Peninsula Park
Rydon Lane
EX2 7XE
Infragreen 4 RE UK Limited
Consolidated Profit and Loss Account
Year Ended 31 December 2025
|
Note |
2025 |
2024 |
|
|
Turnover |
|
|
|
|
Cost of sales |
( |
( |
|
|
Gross profit |
|
|
|
|
Administrative expenses (including exceptional items) |
( |
( |
|
|
Other operating income |
- |
|
|
|
Operating loss |
( |
( |
|
|
Other interest receivable and similar income |
|
|
|
|
Interest payable and similar expenses |
( |
( |
|
|
(3,973,829) |
(2,885,234) |
||
|
Loss before tax |
( |
( |
|
|
Loss for the financial year |
( |
( |
|
|
Profit/(loss) attributable to: |
|||
|
Owners of the company |
( |
( |
The group has no recognised gains or losses for the year other than the results above.
Infragreen 4 RE UK Limited
Consolidated Balance Sheet
31 December 2025
|
Note |
2025 |
2024 |
|
|
Fixed assets |
|||
|
Tangible assets |
|
|
|
|
Current assets |
|||
|
Debtors |
|
|
|
|
Cash at bank and in hand |
|
|
|
|
|
|
||
|
Creditors: Amounts falling due within one year |
( |
( |
|
|
Net current liabilities |
( |
( |
|
|
Net liabilities |
( |
( |
|
|
Capital and reserves |
|||
|
Called up share capital |
|
|
|
|
Profit and loss account |
( |
( |
|
|
Equity attributable to owners of the company |
( |
( |
|
|
Shareholders' deficit |
( |
( |
These financial statements have been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006.
Approved and authorised by the
|
......................................... |
Company Registration Number: 13097895
Infragreen 4 RE UK Limited
Balance Sheet
31 December 2025
|
Note |
2025 |
2024 |
|
|
Fixed assets |
|||
|
Investments |
|
|
|
|
Current assets |
|||
|
Debtors |
|
|
|
|
Cash at bank and in hand |
|
|
|
|
|
|
||
|
Creditors: Amounts falling due within one year |
( |
( |
|
|
Net current liabilities |
( |
( |
|
|
Net liabilities |
( |
( |
|
|
Capital and reserves |
|||
|
Called up share capital |
|
|
|
|
Profit and loss account |
( |
( |
|
|
Shareholders' deficit |
( |
( |
The company made a loss after tax for the financial year of £5,121,787 (2024: £25,340,843 loss).
These financial statements have been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006.
Approved and authorised by the
|
......................................... |
Company Registration Number: 13097895
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
|
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Infragreen 4 RE UK Limited is considered to be pounds sterling.
Basis of consolidation
The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31 December 2025.
As a consolidated profit and loss account is published, a separate profit and loss account for the parent company is omitted from the group financial statements by virtue of section 408 of the Companies Act 2006.
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
The results of subsidiaries acquired or disposed of during the year are included in the Profit and Loss Account from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.
The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.
Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.
Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination.
Going concern
The consolidated balance sheet represents a deficiency of funds totalling £30,595,191 (2024: £26,118,357). The parent company, 4 Renewable Energy SARL will continue to provide financial support for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Changes in accounting estimate
Change in depreciation rate
During the year, the company reassessed its depreciation rates following the impairment review performed in the prior year. As a result of this review, the depreciation rates were revised from 4%-6.67 straight-line to 2.44%-4.58%, effective 1 January 2025.
The useful economic lives of the assets remain unchanged.
This change in estimate has resulted in a reduction in the depreciation charge of £427,371 for the current financial year, and future periods, leading to an increase in profit.
No prior-year restatement has been required.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the supply of electricity and provision of battery storage in the ordinary course of the group’s activities. Turnover is shown net of value added tax.
The group recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific contractual terms have been met for each of the group's activities.
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, All land and buildings and plant and machinery are currently assets under the course of construction.
Depreciation rates used are as follows:
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Asset class |
Depreciation method and rate |
|
Assets under construction |
No depreciation until brought into life |
|
Plant and machinery |
2.44% - 4.58% Straight-Line Method |
|
Land |
No depreciation |
Goodwill
Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
|
Asset class |
Amortisation method and rate |
|
Goodwill |
10% straight line |
Investments
Investments in subsidiaries are measured at cost less impairment.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Financial instruments
Classification
• Short term trade and other debtors and creditors;
• Loans;
• Cash and bank balances
All financial instruments other than the interest rate swaps are classified as basic.
Recognition and measurement
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for loans, basic instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Critical accounting judgements and estimation uncertainty
The Company assesses at each reporting date whether there is any indication that fixed asset may be impaired where recoverable amount is lower than the carrying value.
The recoverable amount is determined as the higher of:
• Fair value less costs of disposal; and
• Value in use ("VIU").
The determination of value in use represents a significant accounting estimate due to the uncertainty inherent in forecasting future cash flows and selecting appropriate assumptions.
The principal assumptions used in the VIU calculation include:
• Future revenue forecasts; and
• Pre-tax discount rates reflecting the time value of money and risks specific to the asset.
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Operating loss |
Arrived at after charging/(crediting)
|
2025 |
2024 |
|
|
Depreciation expense |
|
|
|
Amortisation expense |
- |
|
|
Impairment of fixed assets |
- |
|
|
Impairment of goodwill |
- |
|
|
Exceptional administrative expenses |
- |
194,495 |
|
Exceptional other income |
- |
(36,652) |
Exceptional other income relates to compensation for non-performance of contract. Exceptional administrative expenses relate to contract termination costs.
Management performed a value in use calculation as at 2024 year end which lead to an impairment of fixed assets and goodwill being recognised in the prior period.
|
Staff costs |
The number of persons employed by the group (including directors) during the year was
|
Interest payable and similar expenses |
|
2025 |
2024 |
|
|
Interest expense on Intercompany and bank loans |
|
|
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Intangible assets |
Group
|
Goodwill |
Total |
|
|
Cost or valuation |
||
|
At 1 January 2025 |
|
|
|
At 31 December 2025 |
|
|
|
Amortisation |
||
|
At 1 January 2025 |
|
|
|
At 31 December 2025 |
|
|
|
Carrying amount |
||
|
At 31 December 2025 |
- |
- |
|
At 31 December 2024 |
- |
- |
|
Tangible assets |
Group
|
Land and buildings |
Plant and machinery |
Assets under construction |
Total |
|
|
Cost or valuation |
||||
|
At 1 January 2025 |
|
|
|
|
|
Additions |
- |
- |
|
|
|
At 31 December 2025 |
|
|
|
|
|
Depreciation |
||||
|
At 1 January 2025 |
- |
|
|
|
|
Charge for the year |
- |
|
- |
|
|
At 31 December 2025 |
- |
|
|
|
|
Carrying amount |
||||
|
At 31 December 2025 |
|
|
|
|
|
At 31 December 2024 |
|
|
|
|
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Investments |
Company
|
2025 |
2024 |
|
|
Investments in subsidiaries |
|
|
|
Subsidiaries |
£ |
|
Cost or valuation |
|
|
At 1 January 2025 |
|
|
At 31 December 2025 |
|
|
Carrying amount |
|
|
At 31 December 2025 |
|
|
At 31 December 2024 |
|
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
|
Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
|
|
2025 |
2024 |
|||
|
Subsidiary undertakings |
||||
|
|
Centenary House, Peninsula Park, Rydon Lane, Exeter, Devon, EX2 7XE England |
|
|
|
|
|
Centenary House, Peninsula Park, Rydon Lane, Exeter, Devon, EX2 7XE England |
|
|
|
|
|
Centenary House, Peninsula Park, Rydon Lane, Exeter, Devon, EX2 7XE England |
|
|
|
|
|
Centenary House, Peninsula Park, Rydon Lane, Exeter, Devon, EX2 7XE England |
|
|
|
For the year ending 31 December 2025 the following subsidiaries were entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies:
ARL 001 Limited
ARL 027 Limited
BRK 002 Limited
IRE 001 Limited
The principal activity of all the subsidiaries is that of construction and operation of Battery Energy Storage Systems in the UK.
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Debtors |
|
Group |
Company |
|||
|
2025 |
2024 |
2025 |
2024 |
|
|
Trade debtors |
|
|
- |
- |
|
Amounts due from group undertakings |
- |
- |
|
|
|
Other debtors |
|
|
|
|
|
Prepayments |
|
|
|
|
|
Accrued income |
|
|
- |
- |
|
|
|
|
|
|
|
Cash and cash equivalents |
|
Group |
Company |
|||
|
2025 |
2024 |
2025 |
2024 |
|
|
Cash at bank |
|
|
|
|
|
Creditors |
|
Group |
Company |
|||
|
2025 |
2024 |
2025 |
2024 |
|
|
Due within one year |
||||
|
Trade creditors |
|
|
|
|
|
Amounts due to group undertakings |
|
|
|
|
|
Social security and other taxes |
|
|
- |
- |
|
Other creditors |
- |
|
- |
|
|
Accrued expenses |
|
|
|
|
|
|
|
|
|
|
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Obligations under leases and hire purchase contracts |
Group
Operating leases
The total of future minimum lease payments is as follows:
|
2025 |
2024 |
|
|
Not later than one year |
|
|
|
Later than one year and not later than five years |
|
|
|
Later than five years |
|
|
|
|
|
The amount of non-cancellable operating lease payments recognised as an expense during the year was £
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
1 |
|
1 |
|
|
|
1 |
|
1 |
|
|
|
1 |
|
1 |
|
|
|
|
|
|
The B Shares and C Shares do not carry any right to vote in general meeting.
|
Commitments |
Group
Capital commitments
The total amount contracted for but not provided in the financial statements was £
Infragreen 4 RE UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Off-balance sheet arrangements |
Financial guarantee not provided for in balance sheet
The Company is party to a cross guarantee structure with one of the Group’s shareholders by means of a charge over the assets of the Group companies. The loan with the shareholders exists only in the parent company. The guarantee is between Infragreen 4 RE UK Limited, ARL 001 Limited, ARL 027 Limited, BRK 002 Limited and IRE 001 Limited.
|
Parent and ultimate parent undertaking |
The company’s immediate parent is 4 renewable Energy SARL, incorporated in France and whose registered office is 47-51 rue de Chaillot, 75016 Paris, France,
The ultimate controlling party of the group is RGREEN INVEST, incorporated in France and whose registered office is 47-51 rue de Chaillot, 75016 Paris, France.