2024-09-01 2025-08-31 false Capium Accounts Production 1.1 05979252 2024-09-01 2025-08-31 05979252 bus:FullAccounts 2024-09-01 2025-08-31 05979252 bus:FRS102 2024-09-01 2025-08-31 05979252 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05979252 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05979252 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05979252 2024-09-01 2025-08-31 05979252 2025-08-31 05979252 bus:RegisteredOffice 2024-09-01 2025-08-31 05979252 core:WithinOneYear 2025-08-31 05979252 core:AfterOneYear 2025-08-31 05979252 1 2024-09-01 2025-08-31 05979252 bus:Director1 2024-09-01 2025-08-31 05979252 bus:Director1 2025-08-31 05979252 bus:Director1 2023-09-01 2024-08-31 05979252 bus:Director2 2024-09-01 2025-08-31 05979252 bus:Director2 2025-08-31 05979252 bus:Director2 2023-09-01 2024-08-31 05979252 2023-09-01 05979252 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 05979252 2023-09-01 2024-08-31 05979252 2024-08-31 05979252 core:WithinOneYear 2024-08-31 05979252 core:AfterOneYear 2024-08-31 05979252 bus:EntityAccountantsOrAuditors 2023-09-01 2024-08-31 05979252 core:PlantMachinery 2024-09-01 2025-08-31 05979252 core:PlantMachinery 2025-08-31 05979252 core:PlantMachinery 2024-08-31 05979252 core:ComputerEquipment 2024-09-01 2025-08-31 05979252 core:ComputerEquipment 2025-08-31 05979252 core:ComputerEquipment 2024-08-31 05979252 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-08-31 05979252 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 05979252 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 05979252 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 05979252 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 05979252 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 05979252 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 05979252 core:Non-currentFinancialInstruments 2025-08-31 05979252 core:Non-currentFinancialInstruments 2024-08-31 05979252 core:ShareCapital 2025-08-31 05979252 core:ShareCapital 2024-08-31 05979252 core:RetainedEarningsAccumulatedLosses 2025-08-31 05979252 core:RetainedEarningsAccumulatedLosses 2024-08-31 05979252 dpl:Item1 2024-09-01 05979252 dpl:Item1 2025-08-31 05979252 dpl:Item1 2023-09-01 05979252 dpl:Item1 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 05979252
England and Wales
ENERGY CALCULATIONS LTD
Filleted Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Energy Calculations Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Energy Calculations Ltd Company Information For the year ended 31 August 2025
Directors | Lisa Carter Matthew James Carter
Registered Number | 05979252
Registered Office | 7 Marine Avenue Skegness Lincolnshire Lincs PE25 3ER
Accountants | Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN
1

Energy Calculations Ltd Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 August 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 23 October 2025 2

Energy Calculations Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,650 |  | 1,941
|  | 1,650 |  | 1,941
Current assets |  |  |
Debtors | 4 | 0 |  | 100
Cash at bank and in hand |  | 48,609 |  | 114,166
|  | 48,609 |  | 114,266
Creditors: amount falling due within one year | 5 | (48,884) |  | (82,822)
Net current assets |  | (275) |  | 31,444
Total assets less current liabilities |  | 1,375 |  | 33,385
Net assets |  | 1,375 |  | 33,385
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Profit and loss account |  | 1,371 |  | 33,381
Shareholders' funds |  | 1,375 |  | 33,385
For the year ended 31 August 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 23 October 2025 and were signed on its behalf by:
------------------------------- Lisa Carter Director | ------------------------------- Matthew James Carter Director
3

Energy Calculations Ltd Notes to the Financial Statements For the year ended 31 August 2025
General Information Energy Calculations Ltd is a private company, limited by shares, registered in England and Wales, registration number 05979252, registration address 7 Marine Avenue, Skegness, Lincolnshire, Lincs, PE25 3ER. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Computer Equipment | 15% Reducing Balance
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 231 |  | 5,881 |  | 6,112
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 August 2025 | 231 |  | 5,881 |  | 6,112
Depreciation
At 01 September 2024 | 216 |  | 3,955 |  | 4,171
Charge for year | 2 |  | 289 |  | 291
On disposals | - |  | - |  | -
At 31 August 2025 | 218 |  | 4,244 |  | 4,462
Net book values
Closing balance as at 31 August 2025 | 13 |  | 1,637 |  | 1,650
Opening balance as at 01 September 2024 | 15 |  | 1,926 |  | 1,941
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Amount Owed by Group Undertakings | 0 |  | 100
| 0 |  | 100
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 4,702 |  | 27,889
PAYE & Social Security | 310 |  | 32
Accrued Expenses | 750 |  | 750
Other Creditors | 0 |  | 800
Directors' Current Accounts | 20,709 |  | 28,493
VAT | 22,413 |  | 24,858
| 48,884 |  | 82,822
4