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 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
5 August 2026

And signed on behalf of the board by:
Name: Mary Swaine
Status: Secretary

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

  Turnover Turnover represents income received from the Feed-In-Tariff programme generated from photo voltaic panels placed on the parent company's roofs. Turnover is recognised in the period to which the generation of electricity and hence the Feed-In-Tariff relates.

  Tangible fixed assets depreciation policy

  Fixed Assets Plant and machinery includes the Photovoltaic panels and is stated at cost net of depreciation and any provision for impairment. Depreciation is calculated so as to write off the cost of the tangible fixed assets (on a straight line basis), less any residual value, over the expected useful economic lives of the assets concerned. The principal annual rates used for its assets are: Photo Voltaic Panels 25 years BlueGen Micro-Cogenerators 12 years

  Other accounting policies

  d) Current and Deferred Taxation The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or 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 reporting date in the countries where the company’s subsidiaries operate and generate taxable income. Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except: - the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; - any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and - any deferred tax liabilities are limited as it is probable any future liabilities will be eliminated by making qualifying charitable donations to the parent. Accounting Policies (continued) e) Qualifying charitable donations The company is a subsidiary of Housing Solutions, a charitable registered provider of social housing, and intends to make qualifying charitable donations of an amount equal to the taxable profits within the 9 months of the year end in each financial year. As these amounts represent distributions they are recognised when there is a legally binding commitment. In respect of the taxable profits of the current year the distribution will be presented in the financial statements of the period when the cash is paid. FRS 102 requires the tax effects of any expected qualifying charitable donation to be accounted for when it is probable that the payment will be made within 9 months of the reporting date. No tax charge or liability has therefore been recognised in relation to the taxable profits for 2025-26 as the Company has the resources and intention to pay the taxable profits in the year as a donation within 9 months of the year end. f) Financial assets Financial assets are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost, less any impairment. g) Financial liabilities and equity Financial liabilities and equity are classified according to the substance of the financial instrument’s contractual obligations, rather than the financial instrument’s legal form. Financial liabilities are initially measured at transaction price (after deducting transaction costs) and subsequently held at amortised cost. h) Finance costs Finance costs are charged to profit or loss over the term of the debt using the effective interest rate method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. i) Cashflow statement The Company’s results for the period ended 31 March 2026 are included in the consolidated financial statements of Housing Solutions, which are publicly available. Consequently, the Company has taken advantage of the exemption from preparing a cash flow statement.

Notes to the Financial Statements

for the Period Ended 31 March 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	0	0