REGISTERED NUMBER: 14455051 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2025 to 30 September 2026

for

Preserve Climate Solutions Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

3,754

Current assets

Debtors

5

-

9,790

Cash at bank

-

9,188

-

18,978

Creditors

Amounts falling due within one year

6

15,398

26,112

Net current liabilities

(15,398

)

(7,134

)

Total assets less current liabilities

(15,398

)

(3,380

)

Capital and reserves

Called up share capital

7

1

1

Retained earnings

(15,399

)

(3,381

)

Shareholders' funds

(15,398

)

(3,380

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

C D Clarke - Director

1.	Statutory information

Preserve Climate Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14455051

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

The period covered by the financial statements is 10 months from 1 December 2025 to 30 September 2026 therefore comparatives are not entirely comparable. The shortening of the accounting period is for it to coincide with cessation of trade.

2.	Accounting policies

Basis of preparing the financial statements

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

Intangible assets

An impairment loss has been recognised in the Profit and Loss Account, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the period was NIL (2025 - NIL).

4.	Intangible fixed assets

Patents

and

licences

£

Cost

At 1 December 2025

3,754

Additions

3,706

Impairments

(7,460

)

At 30 September 2026

-

Net book value

At 30 September 2026

-

At 30 November 2025

3,754

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

-

9,790

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

-

9,037

Other creditors

15,398

17,075

15,398

26,112

7.	Called up share capital

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

115,000

Share capital 1

0.00001

1

1

8.	Related party disclosures

Within creditors is £15,397 (2025: £16,324 ) owed by the company to the director.