ACCOUNTS - Final Accounts

Registered number: 16470664

EUROPEAN ENERGY UK EPC LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025


EUROPEAN ENERGY UK EPC LIMITED REGISTERED NUMBER:16470664

BALANCE SHEET

AS AT 31 DECEMBER 2025


		2025
Note		£


Current assets
Stocks		611,825
Debtors: amounts falling due within one year	4	102,505
Cash at bank and in hand	5	16,843
		731,173
Creditors: amounts falling due within one year	6	(318,875)
Net current assets			412,298
Total assets less current liabilities			412,298
Creditors: amounts falling due after more than one year	7		(425,766)

Net liabilities			(13,468)

Capital and reserves
Called up share capital	8	10
Profit and loss account	9	(13,478)
		(13,468)

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

M S Evans

Director

Date: 1 October 2026

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EUROPEAN ENERGY UK EPC LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

Called up share capital	Profit and loss account	Total equity
£	£	£


Loss for the period	-	(13,478)	(13,478)
Shares issued during the period	10	-	10
At 31 December 2025	10	(13,478)	(13,468)

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EUROPEAN ENERGY UK EPC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company is a private company limited by shares and is incorporated in the United Kingdom under the Companies Act 2006 and registered in England and Wales. The address of its registered office is Millhouse, 32-38 East Street, Rochford, Essex SS4 1DB.

The company was incorporated on 23rd May 2025.

The principal activity of the company was that of construction of renewable energy sites.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Taking into account a period exceeding 12 months from the date of approval of these financial
statements, the Directors have a reasonable expectation that it has adequate resources to continue
in operational existence for the foreseeable future, and for this reason will continue to adopt the
going concern basis in the preparation of its financial statements.

The Balance Sheet shows net liabilities at the year end date. The company is reliant on the ongoing
support of its parent, and the directors have confirmation that this will continue.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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EUROPEAN ENERGY UK EPC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

2.5

Stocks and work in progress

Stocks and work in progress comprise solar farm projects in the course of development. They are valued at the lower of cost and anticipated net revenue. Costs include direct costs in connection with specific projects.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

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EUROPEAN ENERGY UK EPC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Financial instruments (continued)

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Employees

The average monthly number of employees, excluding directors, during the period was 0.

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EUROPEAN ENERGY UK EPC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors


					2025
					£


	Other debtors	102,505
		102,505

5.	Cash and cash equivalents

		2025
		£

	Cash at bank and in hand	16,843
		16,843

6.	Creditors: Amounts falling due within one year

		2025
		£

	Trade creditors	311,725
	Accruals and deferred income	7,150
		318,875

7.	Creditors: Amounts falling due after more than one year

		2025
		£

	Amounts owed to group undertakings	425,766
		425,766

Interest is charged on the amounts owed to group undertakings at an average rate of 7.85% and the amount charged in the period was £4,401.

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EUROPEAN ENERGY UK EPC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

8.	Share capital
		31 December
		2025
		£

		Allotted, called up and fully paid

		10 Ordinary shares of £1.00 each	10

Reserves

Profit and loss account

The profit and loss account includes all current and prior year retained profits or losses less distributions made to shareholders.

10.	Group financial statements

The parent of the smallest group for which consolidated financial statements are prepared is European Energy A/S whose registered office is Gyngemose Parkvej 50, 2860 Soborg, Denmark.

11.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 1 October 2026 by Thomas Bates (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.

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