| REGISTERED NUMBER: |
| ENGIRE LIMITED |
| FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| REGISTERED NUMBER: |
| ENGIRE LIMITED |
| FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| ENGIRE LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Accountants |
| and Statutory Auditors |
| 7 St John Street |
| Mansfield |
| Nottinghamshire |
| NG18 1QH |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| (Unaudited) |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 5 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Engire Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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. |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 3. | 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 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. |
| Financial instruments |
| Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. |
| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. |
| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 October 2023 |
| and 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 30 September 2023 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| (Unaudited) |
| £ | £ |
| Amounts owed to group undertakings |
| Accruals and deferred income |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £1 | 1,100,100 | 1,100,100 |
| 8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| ENGIRE LIMITED (REGISTERED NUMBER: 11398529) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024 |
| 9. | RELATED PARTY DISCLOSURES |
| At balance sheet date, £660 (2023: £Nil) was owed to Roadgas Ltd, which is a 100% subsidiary. |
| 10. | GROUP UNDERTAKINGS AND CONTROLLING PARTY |
| The immediate controlling party is Roadgas Holdings Limited. |
| On 15th January 2024, Pretoria Energy Group Limited purchased the entire share capital of Roadgas Holdings Limited, from Mercuria Energy Netherlands B.V. Therefore the ultimate parent company is Pretoria Energy Group Limited, where the financial statements will be consolidated. |
| The ultimate controlling party is Mr. S. Ripley by virtue of his majority shareholding of 63.46% in Pretoria Energy Group Limited. |
| Pretoria Energy Group Limited registered office is Padro House Chear Fen, Ely Road, Cambridge, England, CB25 9GE. |