smallAccCompHo_0921.xslt
Company Registration No. 14735709 (England and Wales)
GFI Tregaron Ltd
Financial Statements
for the Period from 01 November 2024 to 31 October 2025

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
- 1 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Company Information

Company Details
Company Number 14735709
Registered Office Unit 4 Ninian Park
Ninian Way
Tamworth
Staffordshire
B77 5ES
Directors
Directors who held office during the period were:
M W Jones Resigned   11/05/2026
J W K Taylor Resigned   11/05/2026
C MacPherson   
J A Bourne   
- 2 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Statement of Financial Position

123456789
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 200,000 -
Tangible assets 6 221,053 985,642
Current Assets
Stocks 29,008 -
Debtors due 90,296 86,386
Cash at bank and in hand 132,129 22,335
251,433 108,721
Creditors
Amount falling due within one year (40,246) (814,852)
Net Current Assets 211,187 (706,131)
Total Assets less current liabilities 632,240 279,511
Provision for liabilities (56,328) (186,733)
Net Assets 575,912 92,778
Capital and Reserves
Called up Share Capital 100 100
Revaluation Reserve 200,000 -
Retained earnings at end of year 375,812 92,678
Shareholder funds 575,912 92,778
For the year ending 31/10/2025 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 09 October 2026
C MacPherson
Company Registration No. 14735709
- 3 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Notes to the Accounts

1. Statutory Information
GFI Tregaron Ltd is a private company, limited by shares, registered in England and Wales, registration number 14735709.
2. Accounting Policies
Basis of preparing the Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Revenue is recognised to the extent that the Company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discount, rebates, VAT and other sales taxes or duty.
- 4 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Notes to the Accounts

Current Tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income except that a charge attributable to an item of income and 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 beenenacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Tangible Fixed Asset Policy
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.Depreciation is provided on the following basis:Plant and machinery - 10% Straight lineOffice equipment - 33% Straight lineThe assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Revaluations are calculated periodically in line with market value and the financial statements amended accordingly. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
- 5 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Notes to the Accounts

Intangible Asset Policy
Intangible assets have been reviewed in the year, and there has been a recognition of a grid connection for which the company has ownership of. This has been measured at market value in accordance with the Directors valuation and has not been amortised.
Stock
Stock is measured at the lower of cost and net realisable value. Where the stocks are fluid and the costs are variable, the stock is valued on a first in, first out basis.
Deferred Tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: 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; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
- 6 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 2
2024 2
4. Principal Activity
The principal activity of the company was that of wholesale power generation.
- 7 -

GFI Tregaron Ltd

Financial Statements for the period ending 31 October 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/11/2024 - -
Additions - -
Disposals - -
Revaluations 200,000 200,000
At 31/10/2025 200,000 200,000
Amortisation
At 01/11/2024 - -
Charge for the Year - -
On Disposals - -
Other increases/(decreases) - -
At end of period - -
Net book value
At 31/10/2025 200,000 200,000
At 31/10/2024 - -
6. Fixed Assets
Plant and Machinery Computer Equipment Total
Cost or valuation £ £ £
At 01/11/2024 1,391,716 1,912 1,393,628
Additions - - -
At 31/10/2025 1,391,716 1,912 1,393,628
Depreciation
At 01/11/2024 406,764 1,222 407,986
Charge for the year 763,952 637 764,589
At 31/10/2025 1,170,716 1,859 1,172,575
Net Book Value
At 31/10/2025 221,000 53 221,053
At 31/10/2024 984,952 690 985,642
- 8 -