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REGISTERED NUMBER: 05807299 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

ENERGY RATING SERVICES LIMITED

ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENERGY RATING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: J McSorley





SECRETARY: WNJ Secretaries Limited





REGISTERED OFFICE: Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH





REGISTERED NUMBER: 05807299 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)

BALANCE SHEET
31 MAY 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 521 807

CURRENT ASSETS
Debtors 5 39,501 20,799
Cash at bank 6,477 25,129
45,978 45,928
CREDITORS
Amounts falling due within one year 6 23,720 36,548
NET CURRENT ASSETS 22,258 9,380
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,779

10,187

CREDITORS
Amounts falling due after more than one
year

7

(3,000

)

(6,000

)

PROVISIONS FOR LIABILITIES (99 ) (153 )
NET ASSETS 19,680 4,034

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,580 3,934
SHAREHOLDERS' FUNDS 19,680 4,034

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)

BALANCE SHEET - continued
31 MAY 2024


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 director and authorised for issue on 7 January 2025 and were signed by:





J McSorley - Director


ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Energy Rating Services Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment- 20% 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.

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.

Going concern
The director has a reasonable expectation that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the company has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 14,199
DEPRECIATION
At 1 June 2023 13,392
Charge for year 286
At 31 May 2024 13,678
NET BOOK VALUE
At 31 May 2024 521
At 31 May 2023 807

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade debtors 19,949 18,299
Other debtors 19,552 2,500
39,501 20,799

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans and overdrafts 3,000 3,000
Trade creditors 490 574
Taxation and social security 18,610 17,356
Other creditors 1,620 15,618
23,720 36,548

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/5/24 31/5/23
£    £   
Bank loans 3,000 6,000

ENERGY RATING SERVICES LIMITED (REGISTERED NUMBER: 05807299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31/5/24 31/5/23
£    £   
J McSorley
Balance outstanding at start of year (13,999 ) -
Amounts repaid - (13,999 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,218 (13,999 )

9. RELATED PARTY DISCLOSURES

The director and his wife received dividends totalling £49,500 during the year (2023: £72,500).

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director as disclosed in the Director's Report on page 2.