REGISTERED NUMBER: SC549137 (Scotland)

ENERGEE SERVICES LIMITED

Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.

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.