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Registered Number: SC596501
Scotland

 

 

 


Unaudited Financial Statements

for the period ended 31 July 2024

for

THE ENERGY SAVING STORE LTD

Director David Morrison
Registered Number SC596501
Registered Office 4 High Street
Dingwall
IV15 9HL
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 July 2024.
Director
The director who served the company throughout the period was as follows:
David Morrison
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
David Morrison
Director

Date approved: 29 April 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The Energy Saving Store Ltd for the year ended 31 July 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Energy Saving Store Ltd for the year ended 31 July 2024 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of The Energy Saving Store Ltd , as a body, in accordance with the terms of our engagement letter dated 29 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Energy Saving Store Ltd and state those matters that we have agreed to state to the Board of Directors of The Energy Saving Store Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Energy Saving Store Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Energy Saving Store Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Energy Saving Store Ltd . You consider that The Energy Saving Store Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Energy Saving Store Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account
31 July 2024.



....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
29 April 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   13,179 
  13,179 
Current assets      
Stocks 4   55,000 
Debtors 5 4,449    16,421 
Cash at bank and in hand (11,625)   39,829 
(7,176)   111,250 
Creditors: amount falling due within one year 6 (79,616)   (100,005)
Net current assets (86,792)   11,245 
 
Total assets less current liabilities (86,792)   24,424 
Creditors: amount falling due after more than one year 7 (10,740)   (19,713)
Net assets (97,532)   4,711 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (97,632)   4,611 
Shareholders' funds (97,532)   4,711 
 


For the period ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 April 2025 and were signed by:


-------------------------------
David Morrison
Director
4
General Information
The Energy Saving Store Ltd is a private company, limited by shares, registered in Scotland, registration number SC596501, registration address 4 High Street, Dingwall, IV15 9HL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 Straight Line
Motor Vehicles 4 Straight Line
Computer Equipment 3 Straight Line
2.

Average number of employees

Average number of employees during the period was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 9,706    16,257    1,800    27,763 
Additions 26,767      416    27,183 
Disposals (36,473)   (16,257)   (1,800)   (54,530)
At 31 July 2024     416    416 
Depreciation
At 01 June 2023 3,040    10,260    1,284    14,584 
Charge for period     416    416 
On disposals (3,040)   (10,260)   (1,284)   (14,584)
At 31 July 2024     416    416 
Net book values
Closing balance as at 31 July 2024      
Opening balance as at 01 June 2023 6,666    5,997    516    13,179 


4.

Stocks

2024
£
  2023
£
Stocks   55,000 
  55,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 2,732    12,021 
Prepayments & Accrued Income 503    2,696 
PAYE & Social Security 39    40 
VAT 1,175    1,664 
4,449    16,421 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 10,006    17,105 
Bank Loans & Overdrafts 13,222    13,222 
Accrued Expenses 8,406   
Obligations under HP/Financial Leases   2,320 
Directors' Current Accounts 47,982    67,358 
79,616    100,005 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,740    13,333 
Obligations Under HP/Financial Leases   6,380 
10,740    19,713 

5