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REGISTERED NUMBER: SC549137 (Scotland)

ENERGEE SERVICES LIMITED

Financial Statements for the Year Ended 31 March 2025

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

ENERGEE SERVICES LIMITED

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | J D Peteranna

| S M Peteranna

| REGISTERED OFFICE: | Benderloch

| Frobost

| South Uist

| HS8 5RX

| REGISTERED NUMBER: | SC549137 (Scotland)

| ACCOUNTANTS: | Mann Judd Gordon Ltd

| Chartered Accountants

| 26 Lewis Street

| Stornoway

| Isle of Lewis

| HS1 2JF

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 103,457 |  | 132,031 |  |

CURRENT ASSETS

Stocks | 4,619 |  | 56,566 |  |

Debtors | 5 | 222,986 |  | 116,376 |  |

Cash at bank | 764 |  | 4,889 |  |

228,369 |  | 177,831 |  |

CREDITORS

Amounts falling due within one year | 6 | 121,266 |  | 133,868 |  |

NET CURRENT ASSETS | 107,103 |  | 43,963 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 210,560 |  | 175,994 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 139,082 |  | 111,866 |  |

NET ASSETS | 71,478 |  | 64,128 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 71,477 |  | 64,127 |  |

71,478 |  | 64,128 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Balance Sheet - continued

31 March 2025

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 Board of Directors and authorised for issue on 10 October 2025 and were signed on its behalf by:

J D Peteranna - Director

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Energee Services Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 | - | 20% depreciation on cost

| Motor vehicles | - | 20% depreciation on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year 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.

| 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 year 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.

| 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.

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 13,327 |  | 100,325 |  | 185,336 |  | 298,988 |  |

| Additions | - |  | 6,250 |  | 17,820 |  | 24,070 |  |

| Disposals | - |  | (22,513 | ) | (45,924 | ) | (68,437 | ) |

| At 31 March 2025 | 13,327 |  | 84,062 |  | 157,232 |  | 254,621 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 47,437 |  | 119,520 |  | 166,957 |  |

| Charge for year | - |  | 17,038 |  | 29,906 |  | 46,944 |  |

| Eliminated on disposal | - |  | (16,813 | ) | (45,924 | ) | (62,737 | ) |

| At 31 March 2025 | - |  | 47,662 |  | 103,502 |  | 151,164 |  |

| NET BOOK VALUE

| At 31 March 2025 | 13,327 |  | 36,400 |  | 53,730 |  | 103,457 |  |

| At 31 March 2024 | 13,327 |  | 52,888 |  | 65,816 |  | 132,031 |  |

5. | DEBTORS

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 129,541 |  | 13,202 |  |

| Amounts owed by group undertakings | 18,037 |  | 21,747 |  |

| CIS control | 11,146 |  | - |  |

| VAT | - |  | 11,640 |  |

| Prepayments and accrued income | 12,337 |  | 10,659 |  |

171,061 |  | 57,248 |  |

| Amounts falling due after more than one year:

| Trade debtors | 51,925 |  | 59,128 |  |

| Aggregate amounts | 222,986 |  | 116,376 |  |

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 19,577 |  | 6,123 |  |

| Energy Saving Trust loan | 5,832 |  | 28,674 |  |

| Hire purchase contracts | 14,871 |  | 15,083 |  |

| Trade creditors | 49,742 |  | 37,058 |  |

| Credit card | 4,762 |  | 8,606 |  |

| Tax | 18,905 |  | - |  |

| Social security and other taxes | (922 | ) | 14,078 |  |

| Pensions control account | 1,101 |  | 929 |  |

| VAT | 3,398 |  | - |  |

| Accruals and deferred income | - |  | 23,317 |  |

| Accrued expenses | 4,000 |  | - |  |

121,266 |  | 133,868 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Energy Saving Trust loan | 22,842 |  | 7,043 |  |

| Hire purchase contracts | 23,052 |  | 16,535 |  |

| Amounts owed to group undertakings | 93,188 |  | 88,288 |  |

139,082 |  | 111,866 |  |

8. | GOING CONCERN

| The company continues to trade with the support of its group structure and through agreeing payment terms with suppliers.

ENERGEE SERVICES LIMITED (REGISTERED NUMBER: SC549137)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | RELATED PARTY DISCLOSURES

| On occasions the directors engage the company to carry out works on their behalf. All such works are invoiced on the normal commercial terms.

| Benderloch Energee Limited own 100% of the share capital of Energee Services Limited.

| During the year Energee Services Limited paid dividends of £34,117 (2024 - £5,860) to Benderloch Energee Limited.

| During the year Benderloch Energee Limited charged Energee Services Limited £18,000 (2024 - £18,000) in relation to the hire of motor vehicles.

| At the year end, Energee Services Limited owed £93,188 (2024 - £88,288) to Benderloch Energee Limited. This balance is included in creditors falling due after more than one year. There are no repayment terms in place and interest is not charged.

| At the year end, Energee Services Limited was owed £18,037 (2024 - £21,749) by Garryheillie Wind Limited, a company 100% owned by Benderloch Energee Limited. There are no repayment terms in place and interest is not charged.

| Included within debtors falling due after one year is a balance of £51,925 (2024 - £59,128), due from Uist Travel Accommodation Limited, a company in which Mr JD Peteranna, director, is a director and minority shareholder.

| During the year Energee Services Limited charged management fees of £2,337 (2024 - £659) to Garryheillie Wind Limited and £46,910 (2024 - £43,082) to Uist Travel Accommodation Limited.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Benderloch Energee Limited.

| The ultimate controlling party is J D Peteranna.