ACCOUNTS - Final Accounts preparation

Registered number: 14322825

ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

REGISTERED NUMBER:14322825

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		1,440		-
			1,440		-
Current assets
Debtors: amounts falling due within one year	5	4,069		7,722
		4,069		7,722
Creditors: amounts falling due within one year	6	(148,766)		(43,101)
Net current liabilities			(144,697)		(35,379)
Total assets less current liabilities			(143,257)		(35,379)

Net liabilities			(143,257)		(35,379)

Capital and reserves
Called up share capital	120	120
Profit and loss account	(143,377)	(35,499)
	(143,257)	(35,379)

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 comprehensive income 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:

C Brooks

Director

Date: 13 August 2025

The notes on pages 2 to 5 form part of these financial statements.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	GENERAL INFORMATION

The principal activity of the company in the year was that of advising buisnesses on reducing energy consumption and shrinking carbon footprints. The registered office is Athena House Athena Drive, Tachbrook Park, Warwick, United Kingdom, CV34 6RL.

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

GOING CONCERN

The balance sheet shows a net current liability position of £144,697. Creditors within one year includes £61,325 owed to the parent company. The ultimate shareholder has confirmed that they will provide continued financial support as required to ensure the company can meet its debts as they fall due. Consequently, the Directors conclude that, whilst there remains a reliance on continued shareholder support to finance business operations in the medium term, it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended 31 December 2024.

2.3

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.

2.4

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

2.5

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

20%

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.

2.6

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.

2.7

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.

EMPLOYEES

The average monthly number of employees, including directors, during the period was 4 (2023: 3).

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	COST OR VALUATION
	Additions	1,728
	At 31 December 2024	1,728
	DEPRECIATION
	Charge for the period on owned assets	288
	At 31 December 2024	288
	NET BOOK VALUE
	At 31 December 2024	1,440
	At 31 December 2023	-

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

DEBTORS

					2024	2023
					£	£


Other debtors	4,069	7,722
	4,069	7,722

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2024	2023
		£	£

Trade creditors	28,911	-
Amounts owed to group undertakings	61,325	22,406
Other taxation and social security	15,694	9,065
Other creditors	3,789	1,630
Accruals and deferred income	39,047	10,000
	148,766	43,101

7.	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. Contributions totalling £652 were payable to the fund at the reporting date and are included in creditors.

8.	CONTROLLING PARTY

The parent company is Energy Metrics Monitoring and Management Limited and the ultimate controlling party is SHV Energy, a Company based in The Netherlands.

9.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 22 August 2025 by Fleur Lewis FCA (Senior statutory auditor) on behalf of Bishop Fleming LLP.

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