Company No: 13490889 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.06.2026		31.07.2025
		£		£
Fixed assets
Tangible assets	3	622,712		565,630
		622,712		565,630
Current assets
Debtors	4	51,816		43,692
Cash at bank and in hand		15		3,027
		51,831		46,719
Creditors: amounts falling due within one year	5	( 709,371)		( 643,201)
Net current liabilities		(657,540)		(596,482)
Total assets less current liabilities		(34,828)		(30,852)
Net liabilities		( 34,828)		( 30,852)
Capital and reserves
Called-up share capital		10		10
Profit and loss account		( 34,838 )		( 30,862 )
Total shareholders' deficit		( 34,828)		( 30,852)

For the financial period ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Copse Close Solar Farm Limited (registered number: 13490889) were approved and authorised for issue by the Board of Directors on 09 October 2026. They were signed on its behalf by:

William Robert Brock Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Copse Close Solar Farm Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is S&W Partners LLP, Old Library Chambers, 21 Chipper Lane, Salisbury, Wiltshire, SP1 1BG.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Going concern

The directors have assessed the Balance Sheet and forecasted cash flows covering a period of 12 months from the date of approval of these financial statements. The directors note that the business has net liabilities. The Company is supported through loans from the directors. If the company is unable to repay these loans, the directors have confirmed they will be available for at least 12 months from the date of signing these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The financial statements have been prepared for the 11‑month period ended 30 June 2026. The previous financial statements were prepared for the year ended 31 July 2025.

Tangible fixed assets

The only fixed assets owned by the company are assets under construction. Assets under construction are not depreciated until construction is completed.

Assets are reviewed periodically for impairment, an impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is provided on the following basis:

Assets under construction

not depreciated

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 01.08.2025 to 30.06.2026		Year ended 31.07.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	5		5

3. Tangible assets

	Assets under construc- tion		Total
	£		£
Cost
At 01 August 2025	565,630		565,630
Additions	57,082		57,082
At 30 June 2026	622,712		622,712
Accumulated depreciation
At 01 August 2025	0		0
At 30 June 2026	0		0
Net book value
At 30 June 2026	622,712		622,712
At 31 July 2025	565,630		565,630

4. Debtors

	30.06.2026		31.07.2025
	£		£
Amounts owed by Parent undertakings	51,816		41,484
Other debtors	0		2,208
	51,816		43,692

5. Creditors: amounts falling due within one year

	30.06.2026		31.07.2025
	£		£
Amounts owed to directors	703,146		634,800
Accruals	4,305		8,401
Other taxation and social security	1,920		0
	709,371		643,201

6. Related party transactions

Included within debtors is £51,816 (2025: £41,484) owed from Brock Property Holdings Limited.

Included within creditors is £703,146 (2025: £634,800) owed to two of the directors. These balances are interest free and have no set date for repayment.

7. Ultimate controlling party

Brock Property Holdings Limited is the ultimate controlling party as it holds 85% of the shares in Copse Close Solar Farm Limited.