Company No: 04599328 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	4	586,122		0
		586,122		0
Current assets
Debtors
- due within one year	5	82,122		62,061
- due after more than one year	5	99,000		0
Cash at bank and in hand		1,745,352		1,687,199
		1,926,474		1,749,260
Creditors: amounts falling due within one year	6	( 628,366)		( 33,343)
Net current assets		1,298,108		1,715,917
Total assets less current liabilities		1,884,230		1,715,917
Net assets		1,884,230		1,715,917
Capital and reserves
Called-up share capital	7	321		320
Profit and loss account		1,883,909		1,715,597
Total shareholders' funds		1,884,230		1,715,917

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Renewable Energy Partnerships Limited (registered number: 04599328) were approved and authorised for issue by the Director on 05 November 2026. They were signed on its behalf by:

R T Hadwin 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

Renewable Energy Partnerships 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 Stratton House Back Lane, Stoney Stratton, Shepton Mallet, BA4 6EA, 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 director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Tangible fixed assets

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. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2025	3,161		3,161
At 31 December 2025	3,161		3,161
Accumulated depreciation
At 01 January 2025	3,161		3,161
At 31 December 2025	3,161		3,161
Net book value
At 31 December 2025	0		0
At 31 December 2024	0		0

4. Fixed asset investments

	Investments in associates		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 January 2025	0		0		0
Additions	502,122		84,000		586,122
At 31 December 2025	502,122		84,000		586,122
Carrying value at 31 December 2025	502,122		84,000		586,122
Carrying value at 31 December 2024	0		0		0

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Amounts owed by connected companies	53,312		62,061
Accrued income	9,556		0
Other debtors	19,254		0
	82,122		62,061
Debtors: amounts falling due after more than one year
Other debtors	99,000		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,428		0
Amounts owed to Group undertakings	284,243		0
Amounts owed to director	286,455		634
Accruals	6,300		3,720
Taxation and social security	49,940		28,989
	628,366		33,343

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
321,000 Ordinary shares of £ 0.001 each (2024: 320,000 shares of £ 0.001 each)	321		320

The Company issued 1,000 ordinary shares of £0.001 each during the year. The shares were fully paid at their nominal value of £0.001 per share.

8. Related party transactions

Other related party transactions

	2025		2024
	£		£
Amounts owed by companies under common control	53,312		62,061

During the year the Company acquired the trade, assets and liabilities of its wholly owned subsidiary, REPi Limited, as part of an internal group reorganisation. The transfer took effect in May 2025 and was accounted for at carrying value. Following the transfer, the trade has been carried on by the Company.