Contents of the Financial Statements

for the Period Ended 31 August 2026

Directors' report period ended 31 August 2026

The directors present their report with the financial statements of the company for the period ended 31 August 2026

Directors

The director shown below has held office during the whole of the period from
1 June 2026 to 31 August 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
7 October 2026

And signed on behalf of the board by:
Name: Helen Lawrence
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2026

Balance sheet

As at 31 August 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 August 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 represents revenue from contracts with customers arising from the design, supply, installation, commissioning and related servicing of solar photovoltaic systems, battery energy storage systems and associated electrical infrastructure. Revenue is measured at the transaction price to which the Company expects to be entitled in exchange for transferring the promised goods or services to customers, excluding value added tax and amounts collected on behalf of third parties and net of applicable discounts and rebates. Revenue is recognised when, or as, the Company satisfies its performance obligations by transferring control of the relevant goods or services to the customer. Revenue from the supply of equipment is recognised when control passes to the customer. Revenue from installation, commissioning and related project services is recognised over time where the applicable criteria are met, by reference to an appropriate measure of progress towards completion; otherwise, revenue is recognised when the relevant performance obligation is satisfied.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to allocate the depreciable amount of each asset, being its cost less any estimated residual value, on a straight-line basis over its estimated useful economic life. The estimated useful lives, residual values and depreciation methods are reviewed at each reporting date and revised where appropriate. Depreciation commences when an asset is available for use.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic lives of the assets so as to allocate their depreciable amount over the period in which the related economic benefits are expected to be consumed. The estimated useful lives and amortisation methods are reviewed at each reporting date and revised where appropriate. Amortisation commences when the asset is available for use.

  Other accounting policies

  Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises the purchase price and other costs directly attributable to bringing the inventories to their present location and condition. Provision is made, where necessary, for obsolete, slow-moving or impaired inventory.

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 2. Employees

  	31 August 2026	31 May 2026
  Average number of employees during the period	14	8