REGISTERED NUMBER: SC616932 (Scotland)

Financial Statements for the Year Ended 31 December 2024

for

Encap Thermal Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K A Jarvie

REGISTERED OFFICE:

40 Walker Road

Aberdeen

AB11 8BJ

REGISTERED NUMBER:

SC616932 (Scotland)

ACCOUNTANTS:

J M Taylor

5 Rubislaw Terrace

ABERDEEN

AB10 1XE

FIXED ASSETS

Tangible assets

4

14,532

20,800

CURRENT ASSETS

Debtors

5

24,400

97,784

Cash at bank

220,954

80,566

245,354

178,350

CREDITORS

Amounts falling due within one year

6

181,274

158,756

NET CURRENT ASSETS

64,080

19,594

TOTAL ASSETS LESS CURRENT LIABILITIES

78,612

40,394

CREDITORS

Amounts falling due after more than one year

7

5,854

12,914

NET ASSETS

72,758

27,480

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

72,757

27,479

SHAREHOLDERS' FUNDS

72,758

27,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

K A Jarvie - Director

1.	STATUTORY INFORMATION

Encap Thermal Services 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.

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 each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

39,736

DEPRECIATION

At 1 January 2024

18,936

Charge for year

6,268

At 31 December 2024

25,204

NET BOOK VALUE

At 31 December 2024

14,532

At 31 December 2023

20,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

6,026

44,405

Other debtors

18,374

53,379

24,400

97,784

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

4,941

4,941

Hire purchase contracts

1,933

3,553

Trade creditors

42,153

48,158

Taxation and social security

107,900

86,928

Other creditors

24,347

15,176

181,274

158,756

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

5,210

10,175

Hire purchase contracts

644

2,739

5,854

12,914

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary

£1

1

1

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K A Jarvie.