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REGISTERED NUMBER: SC730857 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Energy Control Analysis Ltd

Energy Control Analysis Ltd (Registered number: SC730857)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Energy Control Analysis Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTORS: G R Smith
G J Kermack





REGISTERED OFFICE: Unit 15, Telford Court
9 South Avenue
Clydebank Business Park
Clydebank
Glasgow
G81 2NR





REGISTERED NUMBER: SC730857 (Scotland)





ACCOUNTANTS: Bell Barr & Company
Chartered Accountants
2 Stewart Street
Milngavie
Glasgow
G62 6BW

Energy Control Analysis Ltd (Registered number: SC730857)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 209,351 235,978

CURRENT ASSETS
Debtors 5 382,307 108,343
Cash at bank 644,840 1,108,370
1,027,147 1,216,713
CREDITORS
Amounts falling due within one year 6 556,322 883,315
NET CURRENT ASSETS 470,825 333,398
TOTAL ASSETS LESS CURRENT
LIABILITIES

680,176

569,376

PROVISIONS FOR LIABILITIES 52,338 58,994
NET ASSETS 627,838 510,382

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 627,738 510,282
627,838 510,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2025 and were signed on its behalf by:



G R Smith - Director


Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Energy Control Analysis 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.

The directors have reviewed the company's operating costs for the next twelve months and the sources of funds available and are satisfied that the company has adequate resources to continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements..

Accounting estimates
The preparation of financial statements in compliance with FRS 102 may require the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

2. ACCOUNTING POLICIES - continued
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.

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.

Cash at bank
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2024 3,149 7,495 302,534 28,259 341,437
Additions 4,407 879 52,000 8,746 66,032
Disposals - - (26,641 ) - (26,641 )
At 30 April 2025 7,556 8,374 327,893 37,005 380,828
DEPRECIATION
At 1 May 2024 698 2,424 86,583 15,754 105,459
Charge for year 1,029 1,190 63,241 12,213 77,673
Eliminated on disposal - - (11,655 ) - (11,655 )
At 30 April 2025 1,727 3,614 138,169 27,967 171,477
NET BOOK VALUE
At 30 April 2025 5,829 4,760 189,724 9,038 209,351
At 30 April 2024 2,451 5,071 215,951 12,505 235,978

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 365,508 97,784
Other debtors 16,799 10,559
382,307 108,343

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 27,275 48,190
Taxation and social security 379,757 425,480
Other creditors 149,290 409,645
556,322 883,315

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.25 30.4.24
£    £   
Within one year 21,515 21,515
Between one and five years 3,257 24,771
24,772 46,286