| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| FOR |
| ECODEV GROUP LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| FOR |
| ECODEV GROUP LTD |
| ECODEV GROUP LTD (REGISTERED NUMBER: 10276309) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| ECODEV GROUP LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Ridgeland House |
| 15 Carfax |
| Horsham |
| West Sussex |
| RH12 1ER |
| ECODEV GROUP LTD (REGISTERED NUMBER: 10276309) |
| BALANCE SHEET |
| 30 JUNE 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| CREDITORS |
| Amounts falling due after more than one year | 8 |
| NET (LIABILITIES)/ASSETS | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| ECODEV GROUP LTD (REGISTERED NUMBER: 10276309) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 1. | STATUTORY INFORMATION |
| Ecodev Group Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 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 amendments arising from the Periodic Review 2024, and the Companies Act 2006. The company has early adopted the 2024 amendments in full for the year ended 30 June 2026. The financial statements have been prepared under the historical cost convention. |
| Preparation of consolidated financial statements |
| The financial statements contain information about Ecodev Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Motor vehicles | - |
| Computer equipment | - |
| Right-of-use assets are depreciated over the shorter of the lease term and their useful economic life. |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Investments in subsidiaries and associates |
| Investments in subsidiary undertakings and associated companies are recognised at cost less impairment. |
| Financial instruments |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| Hire purchase and leasing commitments |
| The company recognises a right-of-use asset and corresponding lease liability at the commencement of a lease. The lease liability is measured at the present value of future lease payments and subsequently amortised using the effective interest rate, with interest recognised in profit or loss over the lease term. Short-term leases and leases of low-value assets are expensed to profit or loss as incurred |
| Going concern |
| The directors remain confident that sufficient funding is in place and that the company has adequate resources to enable the company to continue as a going concern for the foreseeable future. |
| 3. | EMPLOYEES |
| The average number of employees during the year was NIL (2025 - NIL). |
| ECODEV GROUP LTD (REGISTERED NUMBER: 10276309) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 July 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows: |
| Motor |
| vehicles |
| £ |
| COST |
| Additions |
| At 30 June 2026 |
| DEPRECIATION |
| Charge for year |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in | Interest |
| group | in |
| undertakings | associate | Totals |
| £ | £ | £ |
| COST |
| At 1 July 2025 | 612 |
| Disposals | ( |
) | ( |
) | (215 | ) |
| At 30 June 2026 | 397 |
| NET BOOK VALUE |
| At 30 June 2026 | 397 |
| At 30 June 2025 | 612 |
| ECODEV GROUP LTD (REGISTERED NUMBER: 10276309) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Amounts owed by associates |
| Other debtors |
| Accruals |
| Prepayments |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts and finance leases |
| Trade creditors |
| Amounts owed to group undertakings |
| Other creditors |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts and finance leases |
| 9. | RELATED PARTY DISCLOSURES |
| During the year, the company received interest-free loans from group companies. At the year end, the amount due to Ecodev Group Ltd was £3,672,626 (2025: £4,197,772). During the year, certain subsidiary companies were dissolved and, as a result, intercompany loan balances totalling £23,900 were written off and recognised in the profit and loss account. |
| The company also received interest-free loans from associate undertakings. At the year end, amounts due to associate companies totalled £1,617,365 (2025: £984,774). During the year, an associate company was dissolved and a loan balance of £37 was written off and recognised in the profit and loss account. |
| During the year, ultimate ownership of the company transferred from Rampart Energy Holdings Ltd to Restore Energy Limited, both companies incorporated in England and Wales. As part of the transaction, a loan balance of £4,739,371 previously owed to Rampart Energy Holdings Ltd was novated to Restore Energy Limited. No movements have occurred on the loan during the year and, at the balance sheet date, the amount due to Restore Energy Limited was £4,739,371 (2025: £nil). The loan is interest-free and repayable on demand. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |