IRIS Accounts Production v25.1.0.734 SC793815 director 3.1.24 31.1.25 31.1.25 0 false true false false true false Ordinary 0.10000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7938152024-01-02SC7938152025-01-31SC7938152024-01-032025-01-31SC7938152024-01-02SC793815ns15:Scotland2024-01-032025-01-31SC793815ns14:PoundSterling2024-01-032025-01-31SC793815ns10:Director12024-01-032025-01-31SC793815ns10:PrivateLimitedCompanyLtd2024-01-032025-01-31SC793815ns10:SmallEntities2024-01-032025-01-31SC793815ns10:AuditExempt-NoAccountantsReport2024-01-032025-01-31SC793815ns10:SmallCompaniesRegimeForDirectorsReport2024-01-032025-01-31SC793815ns10:SmallCompaniesRegimeForAccounts2024-01-032025-01-31SC793815ns10:FullAccounts2024-01-032025-01-31SC793815ns10:OrdinaryShareClass12024-01-032025-01-31SC793815ns10:RegisteredOffice2024-01-032025-01-31SC793815ns5:CurrentFinancialInstruments2025-01-31SC793815ns5:ShareCapital2025-01-31SC793815ns5:RetainedEarningsAccumulatedLosses2025-01-31SC793815ns5:PlantMachinery2024-01-032025-01-31SC793815ns5:ComputerEquipment2024-01-032025-01-31SC793815ns5:PlantMachinery2025-01-31SC793815ns5:ComputerEquipment2025-01-31SC793815ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31SC793815ns10:OrdinaryShareClass12025-01-31
REGISTERED NUMBER: SC793815 (Scotland)






















Unaudited Financial Statements

for the Period

3 January 2024 to 31 January 2025

for

Electrical Power Consultants Ltd

Electrical Power Consultants Ltd (Registered number: SC793815)






Contents of the Financial Statements
for the Period 3 January 2024 to 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Electrical Power Consultants Ltd

Company Information
for the Period 3 January 2024 to 31 January 2025







DIRECTOR: S D Macnicol





REGISTERED OFFICE: 38 Riccartsbar Avenue
Paisley
Renfrewshire
PA2 6BG





REGISTERED NUMBER: SC793815 (Scotland)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Electrical Power Consultants Ltd (Registered number: SC793815)

Balance Sheet
31 January 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 4,046

CURRENT ASSETS
Debtors 5 102,796
Cash at bank 155,388
258,184
CREDITORS
Amounts falling due within one year 6 110,361
NET CURRENT ASSETS 147,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,869

PROVISIONS FOR LIABILITIES 1,012
NET ASSETS 150,857

CAPITAL AND RESERVES
Called up share capital 7 1
Retained earnings 150,856
SHAREHOLDERS' FUNDS 150,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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.

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 22 April 2025 and were signed by:





S D Macnicol - Director


Electrical Power Consultants Ltd (Registered number: SC793815)

Notes to the Financial Statements
for the Period 3 January 2024 to 31 January 2025

1. STATUTORY INFORMATION

Electrical Power Consultants 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.

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.
Plant and machinery - 25% on reducing balance
Computer equipment - 20% on reducing balance

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 period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Electrical Power Consultants Ltd (Registered number: SC793815)

Notes to the Financial Statements - continued
for the Period 3 January 2024 to 31 January 2025

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 4,238 1,124 5,362
At 31 January 2025 4,238 1,124 5,362
DEPRECIATION
Charge for period 1,120 196 1,316
At 31 January 2025 1,120 196 1,316
NET BOOK VALUE
At 31 January 2025 3,118 928 4,046

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 102,095
Other debtors 701
102,796

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 133
Taxation and social security 58,279
Other creditors 51,949
110,361

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
10 Ordinary 0.10 1