FS PARK RENEWABLES 2 LLP

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MGI Midgley Snelling LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The LLP has net current assets of $273,776k (2023 $202,165k) and net assets of $1,043,212k (2023 $967,182k). The members of the LLP have provided investment valuations which indicate that the LLP will be a going concern for the period of at least 12 months from the date of approval of these financial statements and they have therefore prepared the financial statements on a going concern basis.”

Group structure

1. FS PARK RENEWABLES 2 LLP · parent
   1. Daydream Solar Farm Pty Ltd 76.16% · Australia
   2. Daydream Solar Farm Trust 76.16% · Australia
   3. Atmos QLD Holdings 1 Pty Ltd 76.16% · Australia
   4. Atmos TopCo Pty Ltd 76.16% · Australia

Significant events

• “During the year, the entity's ownership interest in Atmos TopCo Pty Ltd and Atmos Renewables Holdings Trust decreased from 100% to 76.16%, as reflected in the percentage ownership shown in the table above.”
• “Subsequent to the end of the financial year, Atmos FinCo Pty Ltd, an aggregated group's fully controlled subsidiary, entered into an agreement to extend its existing loan facilities, totaling $456m. On 26 May 2025, the loan facility was extended for an additional period of 12 months, with a revised maturity date of 7 February 2027.”
• “On 30 June 2025, the aggregated group achieved financial close for the Merredin Battery Energy Storage System. Construction is expected to commence in Q3 2025.”
• “On 1 July 2025, the aggregated group issued 42,491,917 units at an issue price of $1.0220 per unit and 6,340,932 shares at an issue price of $1.3839 per share.”
• “On 27 July 2025, the aggregated group entered into a share purchase agreement to acquire the remaining equity interest in the Hornsdale Windfarm from Neoen, increasing its ownership from 23.4% to full control at 100%.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  +7.9%

  £518,429,460 → £559,183,105

• Employees

  —

  Not reported

• Profit before tax

  +80.1%

  £32,899,335 → £59,237,779

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers