Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30truetrue2023-07-01falseNo description of principal activity2false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09627153 2023-07-01 2024-06-30 09627153 2022-07-01 2023-06-30 09627153 2024-06-30 09627153 2023-06-30 09627153 2022-07-01 09627153 c:Director1 2023-07-01 2024-06-30 09627153 d:PlantMachinery 2023-07-01 2024-06-30 09627153 d:PlantMachinery 2024-06-30 09627153 d:PlantMachinery 2023-06-30 09627153 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09627153 d:MotorVehicles 2023-07-01 2024-06-30 09627153 d:MotorVehicles 2024-06-30 09627153 d:MotorVehicles 2023-06-30 09627153 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09627153 d:ComputerEquipment 2023-07-01 2024-06-30 09627153 d:ComputerEquipment 2024-06-30 09627153 d:ComputerEquipment 2023-06-30 09627153 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09627153 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09627153 d:CurrentFinancialInstruments 2024-06-30 09627153 d:CurrentFinancialInstruments 2023-06-30 09627153 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09627153 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09627153 d:ShareCapital 2024-06-30 09627153 d:ShareCapital 2023-06-30 09627153 d:RetainedEarningsAccumulatedLosses 2024-06-30 09627153 d:RetainedEarningsAccumulatedLosses 2023-06-30 09627153 c:FRS102 2023-07-01 2024-06-30 09627153 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09627153 c:FullAccounts 2023-07-01 2024-06-30 09627153 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09627153 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 09627153 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 09627153 d:TaxLossesCarry-forwardsDeferredTax 2024-06-30 09627153 d:TaxLossesCarry-forwardsDeferredTax 2023-06-30 09627153 2 2023-07-01 2024-06-30 09627153 6 2023-07-01 2024-06-30 09627153 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 09627153










ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
REGISTERED NUMBER: 09627153

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,603
7,149

Fixed asset investments
 5 
3,321,628
2,226,581

  
3,328,231
2,233,730

Current assets
  

Debtors: amounts falling due within one year
 6 
6,004
101,232

Cash at bank and in hand
  
133,063
277,797

  
139,067
379,029

Creditors: amounts falling due within one year
 7 
(380,714)
(198,188)

Net current (liabilities)/assets
  
 
 
(241,647)
 
 
180,841

Total assets less current liabilities
  
3,086,584
2,414,571

Provisions for liabilities
  

Deferred tax
 8 
(95,180)
(18,233)

  
 
 
(95,180)
 
 
(18,233)

Net assets
  
2,991,404
2,396,338


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
2,990,404
2,395,338

  
2,991,404
2,396,338


Page 1

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
REGISTERED NUMBER: 09627153
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
J C Hill
Director

Date: 26 January 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Energy and Infrastructure Management Limited, registered number 09627153, is a private company limited by shares. It is incorporated in England & Wales. The registered office is The Orchard Dene Lane, Lower Bourne, Farnham, Surrey, GU10 3PW. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as shown below.

Depreciation is provided on the following basis:

Plant and machinery
-
20% straight line
Motor vehicles
-
33.3% straight line
Computer equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

 
2.11

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.12

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.14

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


  
2.15

Group VAT registration

The Company is part of a group VAT registration with EIM Alpha Ltd. Energy and Infrastructure Management Limited is the nominated company responsible for submitting the returns and for making the payments on behalf of the group registration.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 6

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2023
5,333
63,780
2,630
71,743


Additions
-
-
1,407
1,407



At 30 June 2024

5,333
63,780
4,037
73,150



Depreciation


At 1 July 2023
322
63,780
492
64,594


Charge for the year on owned assets
1,067
-
886
1,953



At 30 June 2024

1,389
63,780
1,378
66,547



Net book value



At 30 June 2024
3,944
-
2,659
6,603



At 30 June 2023
5,011
-
2,138
7,149


5.


Fixed asset investments





Investments in subsidiary companies
Listed investments
Total

£
£
£



Cost or valuation


At 1 July 2023
-
2,226,581
2,226,581


Additions
1
923,985
923,986


Disposals
-
(137,272)
(137,272)


Revaluations
-
308,333
308,333



At 30 June 2024
1
3,321,627
3,321,628




Page 7

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Other debtors
4,600
48,702

Prepayments and accrued income
1,404
52,530

6,004
101,232



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,033

Amounts owed to group undertakings
112,415
-

Corporation tax
77,470
173,595

Other taxation and social security
130,001
14,474

Other creditors
59,028
7,646

Accruals and deferred income
1,800
1,440

380,714
198,188



8.


Deferred taxation




2024
2023


£

£






At beginning of year
(18,233)
5,326


Charged to profit or loss
(76,947)
(23,559)



At end of year
(95,180)
(18,233)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,651)
(1,787)

Tax on gains on investments
(93,529)
(16,446)

(95,180)
(18,233)

Page 8

 
ENERGY AND INFRASTRUCTURE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £150,000 (2023- £210,000). Contributions totalling £nil (2023 - £nil) were payable to the fund at the reporting date and are included in creditors.

 
Page 9