Ibe Low Common Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16662804

		31 December 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		69,129

			69,129
CURRENT ASSETS
Debtors	5	11,371
Cash at bank and in hand		100

		11,471
Creditors: Amounts Falling Due Within One Year	6	(80,500 )

NET CURRENT ASSETS (LIABILITIES)			(69,029 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100

NET ASSETS			100

CAPITAL AND RESERVES
Called up share capital	7		100

SHAREHOLDERS' FUNDS			100

For the period ending 31 December 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Hall

Director

29 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Ibe Low Common Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16662804 . The registered office is Unit 2 1 Old Brewery House, South Burns, Chester Le Street, DH3 3EZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are costs in relation to renewable energy project rights. They will be amortised when brought into use, over it's estimated economic life.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Intangible Assets

	Other
	£
Cost
As at 20 August 2025	-
Additions	69,129

As at 31 December 2025	69,129

Net Book Value
As at 31 December 2025	69,129

As at 20 August 2025	-

Borrowing costs of £12,272 have been capitalised.

5. Debtors

	31 December 2025
	£
Due within one year
Other debtors	11,371

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	80,500

Page 2

Page 3

Ibe Low Common Limited

Notes to the Financial Statements (continued)

For the Period 20 August 2025 to 31 December 2025

7. Share Capital

	31 December 2025
Allotted, called up and fully paid	£
100 Ordinary Shares of £ 1.00 each	100


Shares issued during the period:	£
100 Ordinary Shares of £ 1.00 each	100