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REGISTERED NUMBER: SC670962 (Scotland)






















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Energy Specialist Solutions Ltd

Energy Specialist Solutions Ltd (Registered number: SC670962)






Contents of the Financial Statements
for the Year Ended 31 August 2024




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 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 88,392 116,045

CURRENT ASSETS
Debtors 5 619,458 199,922
Cash at bank 46,696 198,846
666,154 398,768
CREDITORS
Amounts falling due within one year 6 100,539 172,535
NET CURRENT ASSETS 565,615 226,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

654,007

342,278

CREDITORS
Amounts falling due after more than one
year

7

(47,729

)

(72,521

)

PROVISIONS FOR LIABILITIES (15,337 ) (13,221 )
NET ASSETS 590,941 256,536

CAPITAL AND RESERVES
Called up share capital 8 150 150
Retained earnings 590,791 256,386
SHAREHOLDERS' FUNDS 590,941 256,536

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2025 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 2024

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

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Energy Specialist Solutions Ltd (Registered number: SC670962)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 September 2023 16,240 7,441 1,526
Additions - 1,844 -
At 31 August 2024 16,240 9,285 1,526
DEPRECIATION
At 1 September 2023 821 2,674 244
Charge for year 2,313 992 305
At 31 August 2024 3,134 3,666 549
NET BOOK VALUE
At 31 August 2024 13,106 5,619 977
At 31 August 2023 15,419 4,767 1,282

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 121,653 5,610 152,470
Additions - 6,861 8,705
At 31 August 2024 121,653 12,471 161,175
DEPRECIATION
At 1 September 2023 31,385 1,301 36,425
Charge for year 29,788 2,960 36,358
At 31 August 2024 61,173 4,261 72,783
NET BOOK VALUE
At 31 August 2024 60,480 8,210 88,392
At 31 August 2023 90,268 4,309 116,045

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 580,531 198,845
Amounts owed by group undertakings 34,635 -
Other debtors 4,292 1,077
619,458 199,922

Energy Specialist Solutions Ltd (Registered number: SC670962)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 12,791 10,475
Trade creditors 26,038 75,810
Amounts owed to group undertakings - 75,948
Taxation and social security - 7,092
Other creditors 61,710 3,210
100,539 172,535

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 47,729 72,521

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 18,633 23,796

The creditors are secured against the asset to which they relate.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A share £1 50 50
50 Ordinary B share £1 50 50
50 Ordinary C share £1 50 50
150 150