ENERGY PIG LIMITED

Company Registration Number:
SC558150 (Scotland)

Unaudited statutory accounts for the year ended 28 February 2025

Period of accounts

Start date: 29 February 2024

End date: 28 February 2025

ENERGY PIG LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ENERGY PIG LIMITED

Directors' report period ended 28 February 2025

The directors present their report with the financial statements of the company for the period ended 28 February 2025

Principal activities of the company

Plumbing, heat and air-conditioning installation



Directors

The director shown below has held office during the whole of the period from
29 February 2024 to 28 February 2025

David MacNeil


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 May 2025

And signed on behalf of the board by:
Name: David MacNeil
Status: Director

ENERGY PIG LIMITED

Profit And Loss Account

for the Period Ended 28 February 2025

2025 2024


£

£
Turnover: 10,303,229 10,401,377
Cost of sales: ( 6,460,418 ) ( 5,683,611 )
Gross profit(or loss): 3,842,811 4,717,766
Administrative expenses: ( 3,540,647 ) ( 2,306,254 )
Other operating income: 1,000
Operating profit(or loss): 302,164 2,412,512
Interest receivable and similar income: 1,110 14,770
Profit(or loss) before tax: 303,274 2,427,282
Tax: ( 76,064 ) ( 534,019 )
Profit(or loss) for the financial year: 227,210 1,893,263

ENERGY PIG LIMITED

Balance sheet

As at 28 February 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 990,871 422,479
Total fixed assets: 990,871 422,479
Current assets
Debtors: 4 1,982,430 1,027,242
Cash at bank and in hand: 294,625 601,299
Total current assets: 2,277,055 1,628,541
Prepayments and accrued income: 60,000
Creditors: amounts falling due within one year: 5 ( 665,723 ) ( 251,741 )
Net current assets (liabilities): 1,611,332 1,436,800
Total assets less current liabilities: 2,602,203 1,859,279
Creditors: amounts falling due after more than one year: 6 ( 575,792 ) ( 12,318 )
Total net assets (liabilities): 2,026,411 1,846,961
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,026,311 1,846,861
Total Shareholders' funds: 2,026,411 1,846,961

The notes form part of these financial statements

ENERGY PIG LIMITED

Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 May 2025
and signed on behalf of the board by:

Name: David MacNeil
Status: Director

The notes form part of these financial statements

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Revenue from the sales of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economical benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in the other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit and loss.DepreciationDepreciation is calculated so as to write off the cost or valuation of an asset, less its residual value over the useful economic life of that asset as follows:Motor Vehicles - 20% reducing balanceComputer equipment - 20% reducing balancelf there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 47 42

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 29 February 2024 0 6,127 546,467 552,594
Additions 612,116 107,863 719,979
Disposals ( 74,907 ) ( 74,907 )
Revaluations
Transfers
At 28 February 2025 612,116 6,127 579,423 1,197,666
Depreciation
At 29 February 2024 1,225 128,890 130,115
Charge for year 980 93,708 94,688
On disposals ( 18,008 ) ( 18,008 )
Other adjustments
At 28 February 2025 2,205 204,590 206,795
Net book value
At 28 February 2025 612,116 3,922 374,833 990,871
At 28 February 2024 0 4,902 417,577 422,479

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

4. Debtors

2025 2024
£ £
Trade debtors 1,982,430 1,027,242
Total 1,982,430 1,027,242

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 665,723 251,741
Total 665,723 251,741

ENERGY PIG LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Amounts due under finance leases and hire purchase contracts 575,792 12,318
Total 575,792 12,318