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REGISTERED NUMBER: SC670962 (Scotland)






















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Energy Specialist Solutions Ltd

Energy Specialist Solutions Ltd (Registered number: SC670962)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Energy Specialist Solutions Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: A J Mulligan
A J Glen





REGISTERED OFFICE: 7 Avondale Place
East Kilbride
Glasgow
G74 1NU





REGISTERED NUMBER: SC670962 (Scotland)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Energy Specialist Solutions Ltd (Registered number: SC670962)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 116,045 9,627

CURRENT ASSETS
Debtors 5 199,922 251,177
Cash at bank 198,846 430,589
398,768 681,766
CREDITORS
Amounts falling due within one year 6 172,535 483,386
NET CURRENT ASSETS 226,233 198,380
TOTAL ASSETS LESS CURRENT
LIABILITIES

342,278

208,007

CREDITORS
Amounts falling due after more than one
year

7

(72,521

)

-

PROVISIONS FOR LIABILITIES (13,221 ) (1,480 )
NET ASSETS 256,536 206,527

CAPITAL AND RESERVES
Called up share capital 8 150 150
Retained earnings 256,386 206,377
SHAREHOLDERS' FUNDS 256,536 206,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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 12 March 2024 and were signed on its behalf by:



A J Mulligan - Director



A J Glen - Director


Energy Specialist Solutions Ltd (Registered number: SC670962)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 33% on reducing balance
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Energy Specialist Solutions Ltd (Registered number: SC670962)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 September 2022 - 7,441 -
Additions 16,240 - 1,526
At 31 August 2023 16,240 7,441 1,526
DEPRECIATION
At 1 September 2022 - 1,833 -
Charge for year 821 841 244
At 31 August 2023 821 2,674 244
NET BOOK VALUE
At 31 August 2023 15,419 4,767 1,282
At 31 August 2022 - 5,608 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2022 3,150 2,761 13,352
Additions 118,503 2,849 139,118
At 31 August 2023 121,653 5,610 152,470
DEPRECIATION
At 1 September 2022 1,562 330 3,725
Charge for year 29,823 971 32,700
At 31 August 2023 31,385 1,301 36,425
NET BOOK VALUE
At 31 August 2023 90,268 4,309 116,045
At 31 August 2022 1,588 2,431 9,627

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 198,845 251,177
Other debtors 1,077 -
199,922 251,177

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 10,475 -
Trade creditors 75,810 247,860
Amounts owed to group undertakings 75,948 103,252
Taxation and social security 7,092 129,774
Other creditors 3,210 2,500
172,535 483,386

Energy Specialist Solutions Ltd (Registered number: SC670962)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 72,521 -

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 23,796 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary A share £1 50 50
50 Ordinary B share £1 50 50
50 Ordinary C share £1 50 50
150 150