ACCOUNTS - Final Accounts preparation

Registered number: 14664185

MONIER ROAD ESCO LIMITED

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026


MONIER ROAD ESCO LIMITED

COMPANY INFORMATION

Directors	G J Fielding
	C G Parker
	I M Whitelock
	R T Callaghan


Company secretary	S McKechnie


Registered number	14664185


Registered office	Century House
	Roman Road
	Blackburn
	Lancashire
	BB1 2LD


Accountants	Grant Thornton UK LLP
	Chartered Accountants
	Royal Liver Building
	Liverpool
	L3 1PS


MONIER ROAD ESCO LIMITED

CONTENTS

	Page
Directors' Report	1
Accountants' Report	2
Statement of Financial Position	3
Notes to the Financial Statements	4 - 6


MONIER ROAD ESCO LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 30 JUNE 2026

The directors present their report and the financial statements for the year ended 30 June 2026.

Directors

The directors who served during the year, and up to the date of signing this report, were:

G J Fielding

C G Parker

I M Whitelock

R T Callaghan (appointed 11 May 2026)

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law, including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

∙select suitable accounting policies and then apply them consistently;

∙make judgements and accounting estimates that are reasonable and prudent; and

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Qualifying third party indemnity provisions

The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

C G Parker

Director

Date: 29 October 2026

Page 1

REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MONIER ROAD ESCO LIMITED FOR THE YEAR ENDED 30 JUNE 2026

We have compiled the accompanying financial statements of Monier Road ESCo Limited (the ‘company’) based on the information you have provided. These financial statements comprise the Statement of Financial Position of Monier Road ESCo Limited as at 30 June 2026, and a summary of significant accounting policies and other explanatory information.

We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised) ‘Compilation Engagements’.

We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com.

These financial statements and the accuracy and completeness of the information used to compile them are your responsibility.

Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with United Kingdom Generally Accepted Accounting Practice.

This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 18 May 2026. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the company’s directors, as a body, in this report in accordance with our engagement letter dated 18 May 2026. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s directors as a body, for our work, or for this report.

Grant Thornton UK LLP
Chartered Accountants

Liverpool

29 October 2026

Page 2


MONIER ROAD ESCO LIMITED REGISTERED NUMBER:14664185

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1		1

Net assets			1		1

Capital and reserves
Called up share capital	1	1
Total equity	1	1

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C G Parker

Director

Date: 29 October 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3


MONIER ROAD ESCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

Monier Road ESCo Limited is a private company limited by shares, incorporated in England and Wales. Its registered number is 14664185, and its registered head office is located at Century House, Roman Road, Blackburn, Lancashire, BB1 2LD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company’s functional and presentation currency is Sterling and all values are rounded to the nearest pound (£) except when otherwise stated.

The following principal accounting policies have been applied:

2.2

Dormant status

The company was dormant (within the meaning of Section 480 of the Companies Act 2006) throughout the year ended 30 June 2026. The company has not traded during the year or the preceding financial year. During these periods, the company received no income and incurred no expenditure and therefore made neither a profit nor loss. No Statement of Income and Retained Earnings has therefore been prepared.

2.3

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments.

Page 4


MONIER ROAD ESCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.3

Financial instruments (continued)

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.

Employees

The average monthly number of employees during the year was 0 (2025: 0).

4.	Debtors: amounts falling due within one year

					2026	2025
					£	£


Amounts owed by group undertakings	1	1

Amounts owed by group undertakings are non-interest bearing, unsecured and repayable on demand.

5.	Related party transactions
	The company has taken advantage of the exemption allowed under section 33 of FRS 102 'Related party disclosure' not to disclose transactions with other members that are wholly owned within the group.

Page 5


MONIER ROAD ESCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

6.	Controlling party

The immediate parent of the company is Vital Community Energi Limited and the ultimate parent of the company is Vital Holdings Limited, both companies are incorporated in the United Kingdom.

The smallest group at which the company is consolidated is that headed by Vital Energi Midco Plc. The largest group in which the results are consolidated is that headed by Vital Holdings Limited. The consolidated financial statements of Vital Energi Midco Plc and Vital Holdings Limited can be obtained from Companies House.

Page 6