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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

ACES Renewables

No ticker printed · Stock Exchange of Mauritius · Consolidated statements

On this page
Company details
Legal name
Africa Clean Energy Solutions Limited
Listing
No ticker printed on the Stock Exchange of Mauritius, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2026 · published summary of audited statements, final status not established · source

Read with these figures

  • Published summary of audited statements not confirmed as final. The published copy is not confirmed as the final version. The FY to 30 Jun 2026 figures come from it.
Full wording and sources

  • Published summary of audited statements for 2026: final status not established

    Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 29 September 2026' (typeset, no signature; page image p6). It states that the abridged statements have been audited by Moore (Mauritius) LLP, but no auditor's report, opinion, signature or report date is printed.

    Source: Abridged audited consolidated financial statements for the year ended 30 June 2026 (dated 2026-09-29)

  • 2026: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'The Company is required to publish the abridged audited consolidated financial statements ("abridged audited financial statements") for the year ended 30 June 2026 in terms of Listing Rule 12.14 of the SEM.' (p6). The summary does not state the document it was extracted from. No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been audited by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6) Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic loss per share is printed.

    Source: Abridged audited consolidated financial statements for the year ended 30 June 2026 (dated 2026-09-29)

  • Summary financial statements for 2025: final status not established

    Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 08 October 2025' (typeset, no signature; page image p6). It states that the abridged statements have been reviewed by Moore (Mauritius) LLP, but no auditor's or reviewer's report, opinion, conclusion, signature or report date is printed.

    Source: Abridged audited consolidated financial statements for the year ended 30 June 2025 (dated 2025-10-08)

  • 2025, 2024: figures from a published summary

    These columns come from the issuer's summary financial statements, not its full financial statements; the summary does not state that its source statements were audited. 'The Company is required to publish the abridged audited consolidated financial statements ("abridged audited financial statements") for the year ended 30 June 2025 in terms of Listing Rule 12.14 of the SEM.' (p6). The summary does not state the document it was extracted from. No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been reviewed by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6). The title and column headings say 'Audited' (pp1, 3-5), but the summary does not say that an audit was completed or by whom; contrast FY2026, whose notes say 'have been audited by'. Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic (loss)/earnings per share is printed.

    Source: Abridged audited consolidated financial statements for the year ended 30 June 2025 (dated 2025-10-08)

  • Revenue

    USD 1.02 million

    1,017,977 USD units · p4

    Change not shown.

  • Operating profit / (loss)

    Not reported in this filing

  • Profit / (loss) for the year

    −USD 772,597

    (772,597) USD units · p4

    Change not shown.

  • Total assets

    USD 1.22 million

    1,218,435 USD units · p3

    Change not shown.

  • Total equity

    −USD 2.88 million

    (2,877,008) USD units · p3

    Change not shown.

  • Cash from operations

    −USD 170,853

    (170,853) USD units · p5

    Change not shown.

Large amounts are rounded for reading (USD million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the two years come from different filings.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in USD units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY to 30 Jun 2026 — published summary of audited statements (summary), final status not established; reported for the year · source
  • FY to 30 Jun 2025 — summary financial statements (summary), final status not established; reported for the year · source
    • Summary financial statements for 2025: final status not established. Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 08 October 2025' (typeset, no signature; page image p6). It states that the abridged statements have been reviewed by Moore (Mauritius) LLP, but no auditor's or reviewer's report, opinion, conclusion, signature or report date is printed.
    • 2025, 2024: figures from a published summary. These columns come from the issuer's summary financial statements, not its full financial statements; the summary does not state that its source statements were audited. 'The Company is required to publish the abridged audited consolidated financial statements ("abridged audited financial statements") for the year ended 30 June 2025 in terms of Listing Rule 12.14 of the SEM.' (p6). The summary does not state the document it was extracted from. No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been reviewed by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6). The title and column headings say 'Audited' (pp1, 3-5), but the summary does not say that an audit was completed or by whom; contrast FY2026, whose notes say 'have been audited by'. Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic (loss)/earnings per share is printed.
  • FY to 30 Jun 2024 — summary financial statements (summary), final status not established; comparative in the FY to 30 Jun 2025 filing · source
    • Summary financial statements for 2025: final status not established. Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 08 October 2025' (typeset, no signature; page image p6). It states that the abridged statements have been reviewed by Moore (Mauritius) LLP, but no auditor's or reviewer's report, opinion, conclusion, signature or report date is printed.
    • 2025, 2024: figures from a published summary. These columns come from the issuer's summary financial statements, not its full financial statements; the summary does not state that its source statements were audited. 'The Company is required to publish the abridged audited consolidated financial statements ("abridged audited financial statements") for the year ended 30 June 2025 in terms of Listing Rule 12.14 of the SEM.' (p6). The summary does not state the document it was extracted from. No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been reviewed by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6). The title and column headings say 'Audited' (pp1, 3-5), but the summary does not say that an audit was completed or by whom; contrast FY2026, whose notes say 'have been audited by'. Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic (loss)/earnings per share is printed.

Income statement

Income statement, USD units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — summary financial statements (final status not established), as reported for the year; FY to 30 Jun 2024 — summary financial statements (final status not established), comparative reported in the summary financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Summary financial statements (summary)reported for the yearsource limitationsFY to 30 Jun 2024Summary financial statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Interest1 16,848 14,626 17,192
Revenue 1,017,977 50,645 796,297
Other income 6,319 858,853 –2
Exchange gains 148,109 Not reported in this filing43 Not reported in this filing5
Income (unlabelled subtotal)6 1,189,252 924,1247 813,489
Cost of sales (606,790) (15,219) (602,959)
Audit and accounting fees8 (88,632) (55,817) (135,338)
Directors’ fees9 (280,750) (386,332) (540,000)
Salaries and wages10 (309,614) (265,328) (119,279)
Professional fees11 (130,093) (54,302) (72,460)
Consulting fees12 (6,802) (38,253) (3,879)
Provision of ECL loss allowance (429,272) (33,336) (6,206)
Finance costs (21,325) (41,089) (64,788)
Other operating expenses (116,450) (115,755) (91,072)
Expenses (unlabelled subtotal)13 (1,989,730) (946,868)14 (2,819,332)
Loss before taxation (800,475) (22,743) (2,005,843)
Taxation 27,878 (19,553) –15
Loss the year16 (772,597) (42,296) (2,005,843)
Other comprehensive (loss)/profit for the year (157,153) (51,221) 43,646
Total comprehensive loss for the year (929,750) (93,517) (1,962,197)
Non-controlling interests17 (355,582) (108,062) (799,759)
Impairment of plant and equipment18 Not reported in this filing19 –20 (1,219,113)
Finance income Not reported in this filing21 58,564 35,762
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_62efzkgnzkkh.total_income.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_62efzkgnzkkh.total_expenses.
Notes and alternative reported figures (18)
  1. “Interest” is an issuer-specific line, not mapped to a shared definition: Printed 'Interest' within INCOME.
  2. Published summary of audited statements dated 2026-09-29 presents this line for this year: 58 564 (p4). Not shown in this column, which follows one filing's presentation.
  3. Not reported in this filing: Not printed: the FY2025 consolidated statement of profit or loss (p4), checked on the page image, prints no exchange gains/losses line. Its INCOME section prints Interest, Revenue and Other income only; the 30 June 2025 column prints 'Finance income' 58 564 within EXPENSES (already transcribed as finance_income). The FY2026 report re-presents that comparative as 'Exchange gains'; this cell is settled from the FY2025 document only.
  4. Not reported in this filing: Not printed: the FY2025 consolidated statement of profit or loss (p4), checked on the page image, prints no exchange gains/losses line. Its INCOME section prints Interest, Revenue and Other income only; the 30 June 2024 column prints 'Finance income' 35 762 within EXPENSES (already transcribed as finance_income).
  5. “Income (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the INCOME section: interest, revenue, other income and exchange gains.
  6. Published summary of audited statements dated 2026-09-29 prints 982 687 (units, p4) for this line and year.
  7. “Audit and accounting fees” is an issuer-specific line, not mapped to a shared definition: Expense line.
  8. “Directors’ fees” is an issuer-specific line, not mapped to a shared definition: Expense line.
  9. “Salaries and wages”: mapping to a shared definition is uncertain. Printed 'Salaries and wages'; directors' fees are printed apart.
  10. “Professional fees” is an issuer-specific line, not mapped to a shared definition: Expense line.
  11. “Consulting fees” is an issuer-specific line, not mapped to a shared definition: Expense line.
  12. “Expenses (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the EXPENSES section.
  13. Published summary of audited statements dated 2026-09-29 prints (1 005 432) (units, p4) for this line and year.
  14. Printed under different labels across filings: “Loss for the year”; “Loss the year”.
  15. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit or loss.
  16. “Impairment of plant and equipment” is an issuer-specific line, not mapped to a shared definition: Expense line (2024 only; FY2025 printed '-').
  17. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss (p4), checked on the page image, has no 'Impairment of plant and equipment' line in either column. Its EXPENSES lines are Cost of sales, Audit and accounting fees, Directors' fees, Salaries and wages, Professional fees, Consulting fees, Provision of ECL loss allowance, Finance costs and Other operating expenses.
  18. Not reported in this filing: Not printed: the FY2026 consolidated statement of profit or loss (p4), checked on the page image, has no 'Finance income' line. Its INCOME section prints Interest 16 848, Revenue, Other income and 'Exchange gains' 148 109 (already transcribed as fx_gains_losses); the comparative that the FY2025 report printed as 'Finance income' (58 564) appears there as 'Exchange gains'.

Balance sheet

Balance sheet, USD units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — summary financial statements (final status not established), as reported for the year; FY to 30 Jun 2024 — summary financial statements (final status not established), comparative reported in the summary financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Summary financial statements (summary)reported for the yearsource limitationsFY to 30 Jun 2024Summary financial statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Property, plant and equipment 668,014 486,565 199,745
Loans to related parties1 167,371 156,226 144,307
Deferred tax assets 9,411 Not reported in this filing2 Not reported in this filing3
Total non current assets 844,796 642,7924 344,052
Inventories 15,638 16,472 14,249
Trade receivables5 250,334 1,294 20,515
Other receivables6 27,705 44,200 46,897
Other loans and receivables7 –8 405,677 –8
Cash and cash equivalents 79,962 309,412 160,624
Total current assets 373,639 777,055 242,285
Non Current Assets Classified as Held for Sale9 –10 –10 74,235
Total assets 1,218,435 1,419,84611 660,572
Stated capital 4,466,553 4,466,553 3,766,053
Foreign currency translation reserve12 (20,397) 67,456 99,391
Accumulated loss (5,452,928) (5,035,913) (5,101,679)
Equity attributable to owners of the parent (1,006,772) (501,904) (1,236,235)
Non-controlling interest (1,870,236) (1,445,354) (1,318,006)
Total equity (2,877,008) (1,947,258) (2,554,241)
Deferred Tax –13 18,265 Not reported in this filing14
Lease liabilities 48,551 75,137 93,644
Amounts payable to third parties15 128,865 70,003 60,926
Amounts payable to related parties16 861,358 805,741 684,948
Lease liabilities 33,171 24,032 17,758
Accruals and payables17 2,812,578 2,246,587 2,243,314
Amounts payable to related parties18 210,920 127,339 114,223
Total liabilities 4,095,443 3,367,104 3,214,813
Total equity and liabilities 1,218,435 1,419,846 660,572
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (15)
  1. “Loans to related parties” is an issuer-specific line, not mapped to a shared definition: Non-current.
  2. Not reported in this filing: Not printed: the FY2025 consolidated statement of financial position (p3), checked on the page image, has no deferred tax assets line; its non-current assets are Property, plant and equipment and Loans to related parties only (Total non current assets 642 792). The 6-page document has no notes.
  3. Not reported in this filing: Not printed: the FY2025 consolidated statement of financial position (p3), checked on the page image, has no deferred tax assets line; its non-current assets are Property, plant and equipment and Loans to related parties only (Total non current assets 344 052 for 2024). The 6-page document has no notes.
  4. Published summary of audited statements dated 2026-09-29 prints 642 791 (units, p3) for this line and year.
  5. “Trade receivables”: mapping to a shared definition is uncertain. Printed 'Trade receivables'; other receivables are printed on their own line.
  6. “Other receivables” is an issuer-specific line, not mapped to a shared definition: Current, printed apart from trade receivables.
  7. “Other loans and receivables” is an issuer-specific line, not mapped to a shared definition: Current.
  8. “Non Current Assets Classified as Held for Sale” is an issuer-specific line, not mapped to a shared definition: Printed dashes in both years.
  9. Published summary of audited statements dated 2026-09-29 prints 1 419 845 (units, p3) for this line and year.
  10. “Foreign currency translation reserve” is an issuer-specific line, not mapped to a shared definition: Equity reserve.
  11. Not reported in this filing: The line 'Deferred Tax' (Non Current Liabilities) carries a 30 June 2025 amount only (18 265); the 30 June 2024 column is blank (p3), checked on the page image. Not interpreted as nil.
  12. “Amounts payable to third parties” is an issuer-specific line, not mapped to a shared definition: Non-current.
  13. “Amounts payable to related parties” is an issuer-specific line, not mapped to a shared definition: Non-current (first printing).
  14. “Accruals and payables”: mapping to a shared definition is uncertain. Printed 'Accruals and payables'.
  15. “Amounts payable to related parties” is an issuer-specific line, not mapped to a shared definition: Current (second printing).

Cash flow

Cash flow, USD units. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — summary financial statements (final status not established), as reported for the year; FY to 30 Jun 2024 — summary financial statements (final status not established), comparative reported in the summary financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Summary financial statements (summary)reported for the yearsource limitationsFY to 30 Jun 2024Summary financial statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Net cash (used in) / from operating activities1 (170,853) 28,375 (284,067)
Net cash flows used in investing activities (194,509) (634,104) (193,154)
Net cash flows from financing activities 78,622 745,0212 552,641
Net (decrease) / increase in cash and cash equivalents before3 (286,740) 139,2924 75,420
Effect of exchange rate changes on cash and cash equivalents 57,290 9,4965 (2,036)
Cash and cash equivalents at beginning of year 309,412 160,624 87,240
Cash and cash equivalents at end of year 79,962 309,412 160,624
Notes and alternative reported figures (5)
  1. Printed under different labels across filings: “Net cash (used in) / from operating activities”; “Net cash used in operating activities”.
  2. Published summary of audited statements dated 2026-09-29 prints 744 662 (units, p5) for this line and year.
  3. Printed under different labels across filings: “Net (decrease) / increase in cash and cash equivalents before”; “Net increase in cash and cash equivalents before effect of”.
  4. Published summary of audited statements dated 2026-09-29 prints 138 933 (units, p5) for this line and year.
  5. Published summary of audited statements dated 2026-09-29 prints 9 855 (units, p5) for this line and year.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — published summary of audited statements (final status not established), as reported for the year; FY to 30 Jun 2025 — summary financial statements (final status not established), as reported for the year; FY to 30 Jun 2024 — summary financial statements (final status not established), comparative reported in the summary financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Published summary of audited statements (summary)reported for the yearFY to 30 Jun 2025Summary financial statements (summary)reported for the yearsource limitationsFY to 30 Jun 2024Summary financial statements (summary)comparative in FY to 30 Jun 2025 filingsource limitations
Earnings / (loss) per share (per share)21 (0.0131) 0.0021 (0.0394)
Profit / (loss) attributable to shareholders (USD units)3 (417,015) 65,766 (1,206,084)
Weighted average shares (shares)4 31,911,472 31,411,472 30,577,544
Shares in issue at year end (shares)5 31,911,472 31,411,472 30,577,544
Notes and alternative reported figures (5)
  1. “Basic loss per share”: mapping to a shared definition is uncertain. Only basic (loss)/earnings per share is printed (US$, four decimals with a decimal comma); no diluted figure is printed.
  2. Earnings / (loss) per share: printed as “Basic loss per share”.
  3. Profit / (loss) attributable to shareholders: printed as “Owners of the company”.
  4. Weighted average shares: printed as “Weighted average number of shares”.
  5. Shares in issue at year end: printed as “Number of shares in issue”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Abridged audited consolidated financial statements for the year ended 30 June 2026

    Year ended 30 June 2026 · Published summary of audited statements (summary) · final status not established

    Audit: Moore (Mauritius) LLP (named in the summary; no report printed) (named); no auditor's opinion on the full statements in this document · no signature page in this document

    Final status: Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 29 September 2026' (typeset, no signature; page image p6). It states that the abridged statements have been audited by Moore (Mauritius) LLP, but no auditor's report, opinion, signature or report date is printed.

    Document date
    29 Sep 2026
    Auditor's report
    date not found in this document
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026
    Basis
    consolidated statements · USD units (printed “US$”)
    • Directors' commentary (not an auditor's paragraph): forecasts assume completion of the Phase 1 equity subscription of US$30 million in the 2027 financial year; 'Excluding those proceeds, the forecast closing cash balance at 30 June 2027 falls from approximately US$30.9 million to approximately US$0.9 million. The going concern assessment is set out in the audited financial statements.' (p1). Total equity is negative ((2 877 008); 2025: (1 947 258), p3). Whether the auditor's report on the full statements carries a going-concern paragraph is not shown.
    • Printed totals differ by small amounts from the sum of their printed lines, kept as printed: 2025 total assets 1 419 845 against 642 791 + 777 055 = 1 419 846 and total equity and liabilities 1 419 846 (p3); income subtotal 1 189 252 (2025: 982 687) against lines summing to 1 189 253 (982 688); expenses (1 989 730) (2025: (1 005 432)) against (1 989 728) ((1 005 431)); loss before taxation (800 475) (2025: (22 743)) against income less expenses (800 478) ((22 745)) (p4). Checked on the page images p3-p4.
    • The document prints SEM share code ACES.N0000 and ISIN MU0620N00008 (p1); the directory listing has neither, so the listing is identified by the directory's listing key.
    • No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been audited by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6)
    • Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic loss per share is printed.
    Technical details
    File
    6 pages, with a text layer
    SHA-256
    48a64fa32913d7fbfb63df05956842b962d422f1d7b94a1284ca7b0d3f261f7c
    Entity as printed
    AFRICA CLEAN ENERGY SOLUTIONS LIMITED, Incorporated in the Republic of Mauritius, Registration number: 152282 C1/GBL, SEM share code: ACES.N0000, ISIN: MU0620N00008 ('ACES Renewables' or the 'Company')
    Issuer copy
    retrieved 2026-10-08T19:12:02Z

  • Abridged audited consolidated financial statements for the year ended 30 June 2025

    Year ended 30 June 2025 · Summary financial statements (summary) · final status not established

    Audit: Moore (Mauritius) LLP (named in the summary as reviewer; no report printed) (named); no auditor's opinion on the full statements in this document · no signature page in this document

    Final status: Summary communiqué issued by the Board ('This communiqué is issued pursuant to SEM Listing Rules 11.3 and 12.14. The Board accepts full responsibility for the accuracy of the information contained in this communiqué', p6), closing 'By order of the Board, Intercontinental Trust Limited, Company Secretary, 08 October 2025' (typeset, no signature; page image p6). It states that the abridged statements have been reviewed by Moore (Mauritius) LLP, but no auditor's or reviewer's report, opinion, conclusion, signature or report date is printed.

    Document date
    8 Oct 2025
    Auditor's report
    date not found in this document
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2025, FY to 30 Jun 2024
    Basis
    consolidated statements · USD units (printed “US$”)
    • Total equity is negative ((1 947 258); 2024: (2 554 241), p3). The summary prints no going-concern statement; whether the auditor's report on the full statements carries a going-concern paragraph is not shown.
    • Printed totals differ by one unit from the sum of their printed lines, kept as printed (checked on the page images p3-p4): total non current assets 642 792 against 486 565 + 156 226 = 642 791; total assets 1 419 846 against 642 792 + 777 055 = 1 419 847 (it equals total equity and liabilities 1 419 846) (p3); expenses (946 868) against lines summing to (946 867); loss before taxation (22 743) against 924 124 - 946 868 = (22 744) (p4). The FY2026 summary prints these 2025 comparatives as 642 791 and 1 419 845.
    • The group reports a loss for the year ((42 296), p4) while the share attributable to owners of the company is a profit (65 766); 'Basic loss per share' is printed positive (0,0021). Net cash 'used in' operating activities is printed positive (28 375, p5). 'Finance income' (58 564; 2024: 35 762) is printed as a positive line inside the EXPENSES section (p4).
    • The document prints SEM share code ACES.N0000 and ISIN MU0620N00008 (p1); listings are taken from the directory as given.
    • No auditor's report on the summary is printed; the summary states that 'The abridged audited financial statements have been reviewed by the Company's external auditors, Moore (Mauritius) LLP.' and 'These abridged audited financial statements have been prepared in accordance with the measurement and recognition requirements of IFRS and the SEM Listing Rules.' (p6). The title and column headings say 'Audited' (pp1, 3-5), but the summary does not say that an audit was completed or by whom; contrast FY2026, whose notes say 'have been audited by'.
    • Consolidated statements of financial position (p3), profit or loss and OCI (p4), cash flows (activity totals only) and changes in equity (p5), with directors' commentary (pp1-2) and notes (p6). The statement of financial position prints no non-current or current liabilities subtotal; only basic (loss)/earnings per share is printed.
    Technical details
    File
    6 pages, with a text layer
    SHA-256
    cfcc238923bcb4a325b878bb63faba1d2c9f8560673e841539db7dfc71cdb34e
    Entity as printed
    AFRICA CLEAN ENERGY SOLUTIONS LIMITED, Incorporated in the Republic of Mauritius, Registration number: 152282 C1/GBL, SEM share code: ACES.N0000, ISIN: MU0620N00008 ('ACES Renewables' or the 'Company')
    Issuer copy
    retrieved 2026-10-08T19:12:06Z

Data notes

  • Trade receivables — OCR read '1294'; the page image shows '1 294'. OCR joined the digit groups; the page image shows 1 294. (Abridged audited consolidated financial statements for the year ended 30 June 2025, p3)
  • Equity attributable to owners of the parent — OCR read '(1236 235)'; the page image shows '(1 236 235)'. OCR joined the digit groups; the page image shows (1 236 235). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p3)
  • Lease liabilities — OCR read '75137'; the page image shows '75 137'. OCR joined the digit groups; the page image shows 75 137. (Abridged audited consolidated financial statements for the year ended 30 June 2025, p3)
  • Amounts payable to related parties — OCR read '684. 948'; the page image shows '684 948'. OCR read a stray full stop in the group; the page image shows 684 948. (Abridged audited consolidated financial statements for the year ended 30 June 2025, p3)
  • Total liabilities — OCR read '3214 813'; the page image shows '3 214 813'. OCR joined the digit groups; the page image shows 3 214 813. (Abridged audited consolidated financial statements for the year ended 30 June 2025, p3)
  • Salaries and wages — OCR read '(119279)'; the page image shows '(119 279)'. OCR joined the digit groups; the page image shows (119 279). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Professional fees — OCR read '(72460)'; the page image shows '(72 460)'. OCR joined the digit groups; the page image shows (72 460). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Consulting fees — OCR read '(3879)'; the page image shows '(3 879)'. OCR joined the digit groups; the page image shows (3 879). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Impairment of plant and equipment — OCR read '(1219 113)'; the page image shows '(1 219 113)'. OCR joined the digit groups; the page image shows (1 219 113). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Provision of ECL loss allowance — OCR read '(6206)'; the page image shows '(6 206)'. OCR joined the digit groups; the page image shows (6 206). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Finance costs — OCR read '(64788)'; the page image shows '(64 788)'. OCR joined the digit groups; the page image shows (64 788). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Loss before taxation — OCR read '(22743)'; the page image shows '(22 743)'. OCR joined the digit groups; the page image shows (22 743). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Taxation — OCR read '(19553)'; the page image shows '(19 553)'. OCR joined the digit groups; the page image shows (19 553). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Total comprehensive loss for the year — OCR read '(93517)'; the page image shows '(93 517)'. OCR joined the digit groups; the page image shows (93 517). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p4)
  • Effect of exchange rate changes on cash and cash equivalents — OCR read '(2036)'; the page image shows '(2 036)'. OCR joined the digit groups; the page image shows (2 036). (Abridged audited consolidated financial statements for the year ended 30 June 2025, p5)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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