High Voltage Infrastructure Group Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

1. General Information

High Voltage Infrastructure Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16981021 . The registered office is Unit C Hambrook Business Park, The Stream, Hambrook, Bristol, BS16 1RQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.4. Investments

Investments in subsidiaries are stated at cost less provisions for impairment.

2.5. Exemption From Preparing Consolidated Financial Statements

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4

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High Voltage Infrastructure Group Ltd

Notes to the Financial Statements (continued)

For the Period 22 January 2026 to 31 May 2026

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 22 January 2026	-
Additions	225

As at 31 May 2026	225

Provision
As at 22 January 2026	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	225

As at 22 January 2026	-

Subsidiaries

Details of the company's subsidiaries as at 31 May 2026 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct Holding	Indirect Holding
High Voltage Grid Services Ltd	Unit C, Hambrook Business Park	Ordinary	100.00%	-
High Voltage Transmission Services Ltd	Unit C, Hambrook Business Park	Ordinary	100.00%	-

The aggregate capital and reserves and the result for the period of the subsidiaries listed above was as follows:

	Capital and Reserves	Profit/ (loss)
	£	£
High Voltage Grid Services Ltd	1,986,296	1,848,814
High Voltage Transmission Services Ltd	(17,865)	(17,865)

5. Debtors

	31 May 2026
	£
Due within one year
Other debtors	915

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High Voltage Infrastructure Group Ltd

Notes to the Financial Statements (continued)

For the Period 22 January 2026 to 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	31 May 2026
	£
Trade creditors	3,585
Amounts owed to group undertakings	2,899
Other creditors	50
Taxation and social security	3,167

	9,701

7. Share Capital

	31 May 2026
Allotted, called up and fully paid	£
52 Ordinary A shares of £ 1.00 each	52
52 Ordinary B shares of £ 1.00 each	52
52 Ordinary C shares of £ 1.00 each	52
19 Ordinary D shares of £ 1.00 each	19

	175


Shares issued during the period:	£
52 Ordinary A shares of £ 1.00 each	52
52 Ordinary B shares of £ 1.00 each	52
52 Ordinary C shares of £ 1.00 each	52
19 Ordinary D shares of £ 1.00 each	19

	175

Ordinary A have the following rights, preferences and restrictions:

Carry full voting rights, full rights to capital on wind up or dissolution and right to dividends as declared by the directors.

Ordinary B have the following rights, preferences and restrictions:

Carry full voting rights, full rights to capital on wind up or dissolution and right to dividends as declared by the directors.

Ordinary C have the following rights, preferences and restrictions:

Carry full voting rights, full rights to capital on wind up or dissolution and right to dividends as declared by the directors.

Ordinary D have the following rights, preferences and restrictions:

Carry full voting rights, full rights to capital on wind up or dissolution and right to dividends as declared by the directors.

8. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the period the charge to the profit and loss account in respect of defined contribution schemes was £24,000.

At the balance sheet date contribtions of £Nil were due to the fund and are included in creditors.

9. Dividends

	31 May 2026
	£
On equity shares:
Final dividend paid	140,600

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High Voltage Infrastructure Group Ltd

Notes to the Financial Statements (continued)

For the Period 22 January 2026 to 31 May 2026

10. Audit Information

The auditor's report on the accounts of High Voltage Infrastructure Group Ltd for the period ended 31 May 2026 was unqualified.

The auditor's report was signed by Paul Putnam (Senior Statutory Auditor) for and on behalf of PKF Francis Clark , Statutory Auditor.

PKF Francis Clark

90 Victoria Street

Bristol

BS1 6DP

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		31 May 2026
	Notes	£	£
FIXED ASSETS
Investments	4		225

			225
CURRENT ASSETS
Debtors	5	915
Cash at bank and in hand		35,919

		36,834
Creditors: Amounts Falling Due Within One Year	6	(9,701 )

NET CURRENT ASSETS (LIABILITIES)			27,133

TOTAL ASSETS LESS CURRENT LIABILITIES			27,358

NET ASSETS			27,358

CAPITAL AND RESERVES
Called up share capital	7		175
Profit and Loss Account			27,183

SHAREHOLDERS' FUNDS			27,358