Company No: 03139502 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated - note 2
Fixed assets
Intangible assets	4	3,431		7,464
		3,431		7,464
Current assets
Debtors	5	129,159		43,219
Cash at bank and in hand		1,616		17,834
		130,775		61,053
Creditors: amounts falling due within one year	6	( 150,282)		( 94,703)
Net current liabilities		(19,507)		(33,650)
Total assets less current liabilities		(16,076)		(26,186)
Net liabilities		( 16,076)		( 26,186)
Capital and reserves
Called-up share capital	7	96		96
Profit and loss account		( 16,172 )		( 26,282 )
Total shareholders' deficit		( 16,076)		( 26,186)

For the financial year ending 30 April 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 year 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 Profit and Loss Account has not been delivered.

The financial statements of Autonomy Energy Limited (registered number: 03139502) were approved and authorised for issue by the Board of Directors on 15 October 2026. They were signed on its behalf by:

J Jennings Director

1. Accounting policies

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

General information and basis of accounting

Autonomy Energy 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 Nightingale House Redland Hill, Redland, Bristol, BS6 6SH, United Kingdom.

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

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £16,076. The Company is supported through loans from an associated company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the associated company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Change in accounting policies

In the current year, the following new and revised standards and interpretations have been adopted by the Company and have had an effect on future periods.

At the date of authorisation of these financial statements, the following standards and interpretations, which have not yet been applied in these financial statements, were in issue but not yet effective:

In the prior year, the company prepared its financial statements in accordance with Financial Reporting Standard 105, 'The Financial Reporting Standard applicable to the Micro-entities Regime'. During the current year, the company elected not to apply the micro-entities regime and has therefore transitioned to FRS 102 Section 1A.

The date of transition to FRS 102 was 1 May 2025. The transition has been accounted for in accordance with Section 35 of FRS 102, 'Transition to this FRS'. Comparative information has been restated where required to reflect the adoption of FRS 102.

The transition from FRS 105 to FRS 102 Section 1A did not result in any material adjustments to the company's reported assets, liabilities, financial position or profit for the comparative period.

Prior year adjustment

Where material misstatements are found in prior year figures, then these figures are restated to show the corrected position as detailed in Note 2.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the reporting date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the reporting date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

3 years straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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 Statement of Financial Position 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.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Prior year adjustment

During the year, the directors identified that the company's issued share capital disclosed in the prior year's financial statements was incorrect.

The comparative figures have been restated to reflect the correct issued share capital position as at 30 April 2025. As a result of the correction, share capital has increased by £94 and other debtors have increased by £94 at 30 April 2025 and 30 April 2026.

The correction relates solely to the presentation of equity balances and has no impact on the company's profit or loss.

		As previously reported		Adjustment		As restated
Year ended 30 April 2025		£		£		£
Share Capital		2		94		96

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

4. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 May 2025	12,100		12,100
At 30 April 2026	12,100		12,100
Accumulated amortisation
At 01 May 2025	4,636		4,636
Charge for the financial year	4,033		4,033
At 30 April 2026	8,669		8,669
Net book value
At 30 April 2026	3,431		3,431
At 30 April 2025	7,464		7,464

5. Debtors

	2026		2025
	£		£
Trade debtors	125,026		38,276
Prepayments	4,037		3,762
VAT recoverable	0		1,085
Other debtors	96		96
	129,159		43,219

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	21,366		25,125
Amounts owed to associates	35,626		35,000
Accruals and deferred income	82,289		34,578
Other taxation and social security	11,001		0
	150,282		94,703

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
96 Ordinary shares of £ 1.00 each	96		96

8. Related party transactions

Other related party transactions

	2026		2025
	£		£
Amounts owed to associated companies	35,626		35,000

The loan is interest free and has no fixed date for repayment.