IRIS Accounts Production v24.1.0.578 SC730857 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7308572023-04-30SC7308572024-04-30SC7308572023-05-012024-04-30SC7308572022-04-27SC7308572022-04-282023-04-30SC7308572023-04-30SC730857ns15:Scotland2023-05-012024-04-30SC730857ns14:PoundSterling2023-05-012024-04-30SC730857ns10:Director12023-05-012024-04-30SC730857ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC730857ns10:SmallEntities2023-05-012024-04-30SC730857ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC730857ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC730857ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC730857ns10:FullAccounts2023-05-012024-04-30SC730857ns10:Director22023-05-012024-04-30SC730857ns10:RegisteredOffice2023-05-012024-04-30SC730857ns5:CurrentFinancialInstruments2024-04-30SC730857ns5:CurrentFinancialInstruments2023-04-30SC730857ns5:ShareCapital2024-04-30SC730857ns5:ShareCapital2023-04-30SC730857ns5:RetainedEarningsAccumulatedLosses2024-04-30SC730857ns5:RetainedEarningsAccumulatedLosses2023-04-30SC730857ns5:PlantMachinery2023-05-012024-04-30SC730857ns5:FurnitureFittings2023-05-012024-04-30SC730857ns5:MotorVehicles2023-05-012024-04-30SC730857ns5:ComputerEquipment2023-05-012024-04-30SC730857ns5:PlantMachinery2023-04-30SC730857ns5:FurnitureFittings2023-04-30SC730857ns5:MotorVehicles2023-04-30SC730857ns5:ComputerEquipment2023-04-30SC730857ns5:PlantMachinery2024-04-30SC730857ns5:FurnitureFittings2024-04-30SC730857ns5:MotorVehicles2024-04-30SC730857ns5:ComputerEquipment2024-04-30SC730857ns5:PlantMachinery2023-04-30SC730857ns5:FurnitureFittings2023-04-30SC730857ns5:MotorVehicles2023-04-30SC730857ns5:ComputerEquipment2023-04-30SC730857ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC730857ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30SC730857ns5:WithinOneYear2024-04-30SC730857ns5:WithinOneYear2023-04-30SC730857ns5:BetweenOneFiveYears2024-04-30SC730857ns5:BetweenOneFiveYears2023-04-30SC730857ns5:AllPeriods2024-04-30SC730857ns5:AllPeriods2023-04-30
REGISTERED NUMBER: SC730857 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Energy Control Analysis Ltd

Energy Control Analysis Ltd (Registered number: SC730857)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Energy Control Analysis Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: G R Smith
G J Kermack





REGISTERED OFFICE: Unit 15, Telford Court
9 South Avenue
Clydebank Business Park
Clydebank
Glasgow
G81 2NR





REGISTERED NUMBER: SC730857 (Scotland)





ACCOUNTANTS: Bell Barr & Company
Chartered Accountants
2 Stewart Street
Milngavie
Glasgow
G62 6BW

Energy Control Analysis Ltd (Registered number: SC730857)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 235,978 121,993

CURRENT ASSETS
Debtors 5 108,343 50,485
Cash at bank 1,108,370 694,028
1,216,713 744,513
CREDITORS
Amounts falling due within one year 6 883,315 378,676
NET CURRENT ASSETS 333,398 365,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

569,376

487,830

PROVISIONS FOR LIABILITIES 58,994 30,498
NET ASSETS 510,382 457,332

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 510,282 457,232
510,382 457,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2024 and were signed on its behalf by:



G R Smith - Director


Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Energy Control Analysis 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.

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.

The directors have reviewed the company's operating costs for the next twelve months and the sources of funds available and are satisfied that the company has adequate resources to continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements..

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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.

Cash at bank
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 1,771 5,783 137,080 19,480 164,114
Additions 1,378 1,712 244,139 8,779 256,008
Disposals - - (78,685 ) - (78,685 )
At 30 April 2024 3,149 7,495 302,534 28,259 341,437
DEPRECIATION
At 1 May 2023 266 1,157 34,270 6,428 42,121
Charge for year 432 1,267 71,984 9,326 83,009
Eliminated on disposal - - (19,671 ) - (19,671 )
At 30 April 2024 698 2,424 86,583 15,754 105,459
NET BOOK VALUE
At 30 April 2024 2,451 5,071 215,951 12,505 235,978
At 30 April 2023 1,505 4,626 102,810 13,052 121,993

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 97,784 41,263
Other debtors 10,559 9,222
108,343 50,485

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 48,190 60,935
Taxation and social security 425,480 144,192
Other creditors 409,645 173,549
883,315 378,676

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 21,515 18,258
Between one and five years 24,771 36,515
46,286 54,773