Registration number: 08840127

Electrical Competent Person Scheme Operators Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Electrical Competent Person Scheme Operators Limited

(Registration number: 08840127)
Balance Sheet as at 31 March 2025

	Note	2025		2024
		£	£	£	£
Creditors: Amounts falling due within one year	4		(9)		(9)
Reserves
Profit and loss account		(9)		(9)
Deficit			(9)		(9)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2025 and signed on its behalf by:
 

.........................................

Mr M I Andrews
Director

Electrical Competent Person Scheme Operators Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
L4a, 4th Floor
Mill 3 The Business Park
Pleasley Vale
Mansfield
NG19 8RL

These financial statements were authorised for issue by the Board on 5 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the balance sheet date, the company had negative reserves of £9 (2024 - £9). As the creditor balance relates to an associated company and that there is no intention to call this debt, the directors have confirmed that company is a going concern. The financial statements have therefore been prepared on a going concern basis.

Revenue recognition

Turnover represents amounts receivable for goods and services supplied during the year net of VAT and trade discounts.

Revenue from the provision of services is recognised in the period in which the services are provided.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Electrical Competent Person Scheme Operators Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings		9	9