Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302025-05-23trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01falsefalseNo description of principal activity65true 9080644 2023-07-01 2024-06-30 9080644 2022-07-01 2023-06-30 9080644 2024-06-30 9080644 2023-06-30 9080644 c:Director1 2023-07-01 2024-06-30 9080644 d:OfficeEquipment 2023-07-01 2024-06-30 9080644 d:OfficeEquipment 2024-06-30 9080644 d:OfficeEquipment 2023-06-30 9080644 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 9080644 d:OtherPropertyPlantEquipment 2023-07-01 2024-06-30 9080644 d:OtherPropertyPlantEquipment 2024-06-30 9080644 d:OtherPropertyPlantEquipment 2023-06-30 9080644 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 9080644 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 9080644 d:CurrentFinancialInstruments 2024-06-30 9080644 d:CurrentFinancialInstruments 2023-06-30 9080644 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 9080644 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 9080644 d:ShareCapital 2024-06-30 9080644 d:ShareCapital 2023-06-30 9080644 d:RetainedEarningsAccumulatedLosses 2024-06-30 9080644 d:RetainedEarningsAccumulatedLosses 2023-06-30 9080644 c:FRS102 2023-07-01 2024-06-30 9080644 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 9080644 c:FullAccounts 2023-07-01 2024-06-30 9080644 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 9080644 2 2023-07-01 2024-06-30 9080644 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 9080644









EDGE ENERGY PERFORMANCE COMPANY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
REGISTERED NUMBER: 9080644

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
543
1,658

  
543
1,658

Current assets
  

Stocks
  
90,000
115,252

Debtors: amounts falling due within one year
 5 
78,158
88,284

Cash at bank and in hand
 6 
7,170
52,221

  
175,328
255,757

Creditors: amounts falling due within one year
 7 
(201,138)
(241,498)

Net current (liabilities)/assets
  
 
 
(25,810)
 
 
14,259

Total assets less current liabilities
  
(25,267)
15,917

  

Net (liabilities)/assets
  
(25,267)
15,917


Capital and reserves
  

Called up share capital 
  
200
2

Profit and loss account
  
(25,467)
15,915

  
(25,267)
15,917


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 





Page 1

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
REGISTERED NUMBER: 9080644
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


David Whyte
Director

Date: 23 May 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Edge Energy Performance Company Limited (company number 9080644) is a private company limited by shares, registered in England and Wales. Its registered office is at Bushbury House, 435 Wilmslow Road, Withington, M20 4AF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Straight Line
Other fixed assets
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 5).

Page 5

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Office equipment
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 July 2023
3,559
2,297
5,856



At 30 June 2024

3,559
2,297
5,856



Depreciation


At 1 July 2023
3,210
988
4,198


Charge for the year on owned assets
349
766
1,115



At 30 June 2024

3,559
1,754
5,313



Net book value



At 30 June 2024
-
543
543



At 30 June 2023
349
1,309
1,658


5.


Debtors

2024
2023
£
£


Trade debtors
56,956
77,490

Other debtors
15,788
9,312

Prepayments and accrued income
5,414
1,482

78,158
88,284


Included within other debtors due within one year are loans to the following directors:
David Whyte £4,259 and Philip Marsden £2,583 which are interest free and repayable on demand.

Page 6

 
EDGE ENERGY PERFORMANCE COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
7,170
52,221

7,170
52,221



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
75,005
153,362

Corporation tax
10,356
13,040

Other taxation and social security
102,074
38,443

Other creditors
11,203
33,328

Accruals and deferred income
2,500
3,325

201,138
241,498



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £2,136 (2023 - £418) . Contributions totalling £452 (2023 - £0) were payable to the fund at the balance sheet date and are included in creditors.


9.


Related party transactions

At 30 June 2024 the company was owed £6,910 (2023: £(35)) by the directors. No interest has been charged on the loan which is repayable on demand and classifed in creditors due within one year.
Included within purchases is an amount of £Nil (2023: £95,528) charged by Pelli Property Limited, a company incorporated in England and Wales, in which the directors are 67% shareholders. The amount outstanding at the year end was £Nil (2023: £Nil).
Included within admin expenses is a management fee of £Nil (2023: £2,000) charged from Pelli Property Limited.
During the year a loan received of £175,000 was written off from Lunar Property Developments Ltd, a company registered in England and Wales who is a shareholder of 25 B shares.

 
Page 7