8 Minute Energy Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14577260 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

8 MINUTE ENERGY LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

J M Bensted

I Bensted

REGISTERED OFFICE:

5 Dane Close

Winsley

Bradford-On-Avon

BA15 2NA

REGISTERED NUMBER:

14577260 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 8 Minute Energy Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of 8 Minute Energy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 8 Minute Energy Ltd and state those matters that we have agreed to state to the Board of Directors of 8 Minute Energy Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 8 Minute Energy Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that 8 Minute Energy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of 8 Minute Energy Ltd. You consider that 8 Minute Energy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 8 Minute Energy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

30 October 2026

FIXED ASSETS

Tangible assets

4

9,206

467

CURRENT ASSETS

Stocks

-

33,133

Debtors

5

143,604

20,105

Cash at bank

173,311

34,052

316,915

87,290

CREDITORS

Amounts falling due within one year

6

249,960

63,261

NET CURRENT ASSETS

66,955

24,029

TOTAL ASSETS LESS CURRENT
LIABILITIES

76,161

24,496

PROVISIONS FOR LIABILITIES

7

1,749

89

NET ASSETS

74,412

24,407

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

74,411

24,406

SHAREHOLDERS' FUNDS

74,412

24,407

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

J M Bensted - Director

1.	STATUTORY INFORMATION

8 Minute Energy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The accounts are prepared on the going concern basis as the Directors are confident the company will continue to trade for the next 12 months.

Turnover

Turnover represents amounts receivable for services excluding value added tax. Turnover is recognised when services are rendered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office Equipment

-

15% on reducing balance

Plant & Machinery

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

Plant &

Computer

Equipment

Machinery

equipment

Totals

£

COST

At 1 February 2025

-

582

Additions

1,064

5,544

2,851

9,459

At 31 January 2026

1,064

5,544

3,433

10,041

DEPRECIATION

At 1 February 2025

-

115

Charge for year

66

398

256

720

At 31 January 2026

66

398

371

835

NET BOOK VALUE

At 31 January 2026

998

5,146

3,062

9,206

At 31 January 2025

-

467

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

135,877

3,636

Amounts owed by group undertakings

-

6,000

Other debtors

7,727

10,469

143,604

20,105

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

22,865

34,342

Taxation and social security

220,072

6,623

Other creditors

7,023

22,296

249,960

63,261

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

1,749

89

Deferred

tax

£

Balance at 1 February 2025

89

Accelerated capital allowances

1,660

Balance at 31 January 2026

1,749

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£0.01

1

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the directors owed the company £4,029 (2025:£0), with advances of £4,029 and repayments of £0.

10.	PARENT COMPANY

The parent company is Renewable Power Consulting Ltd.