M.B.Energy Management Limited 05177045 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is as a partner in M B Energy Management. Digita Accounts Production Advanced 6.30.9574.0 true 05177045 2024-04-01 2025-03-31 05177045 2025-03-31 05177045 bus:OrdinaryShareClass1 2025-03-31 05177045 2 2025-03-31 05177045 core:CurrentFinancialInstruments 2025-03-31 05177045 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05177045 core:CostValuation 2025-03-31 05177045 core:DisposalsRepaymentsInvestments 2025-03-31 05177045 bus:SmallEntities 2024-04-01 2025-03-31 05177045 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05177045 bus:FilletedAccounts 2024-04-01 2025-03-31 05177045 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05177045 bus:RegisteredOffice 2024-04-01 2025-03-31 05177045 bus:CompanySecretary1 2024-04-01 2025-03-31 05177045 bus:Director2 2024-04-01 2025-03-31 05177045 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05177045 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05177045 bus:Agent1 2024-04-01 2025-03-31 05177045 countries:England 2024-04-01 2025-03-31 05177045 core:CostValuation 2024-03-31 05177045 2023-08-01 2024-03-31 05177045 2024-03-31 05177045 bus:OrdinaryShareClass1 2024-03-31 05177045 2 2024-03-31 05177045 core:CurrentFinancialInstruments 2024-03-31 05177045 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05177045

M.B.Energy Management Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

FRS 102 1A

M.B.Energy Management Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

M.B.Energy Management Limited

Company Information

Director | M J Barrington

Company secretary | S P Barrington

Registered office | Stafford House 10 Prince Of Wales Road DORCHESTER Dorset DT1 1PW

Accountants | Kennedy Legg Stafford House 10 Prince Of Wales Road DORCHESTER Dorset DT1 1PW

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
M.B.Energy Management Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M.B.Energy Management Limited for the year ended 31 March 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of M.B.Energy Management Limited, as a body, in accordance with the terms of our engagement letter dated 13 July 2010. Our work has been undertaken solely to prepare for your approval the accounts of M.B.Energy Management Limited and state those matters that we have agreed to state to the Board of Directors of M.B.Energy Management Limited.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M.B.Energy Management Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that M.B.Energy Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of M.B.Energy Management Limited. You consider that M.B.Energy Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of M.B.Energy Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Kennedy Legg
Stafford House
10 Prince Of Wales Road
DORCHESTER
Dorset
DT1 1PW

7 November 2025

M.B.Energy Management Limited

(Registration number: 05177045)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 1,832,874 | 1,930,562
Current assets |  |  |
Debtors | 5 | 135 | 135
Net assets |  | 1,833,009 | 1,930,697
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Revaluation reserve |  | 15,398 | 15,398
Retained earnings |  | 1,817,511 | 1,915,199
Shareholders' funds |  | 1,833,009 | 1,930,697

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.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 November 2025

......................................... M J Barrington Director

M.B.Energy Management Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Stafford House
10 Prince Of Wales Road
DORCHESTER
Dorset
DT1 1PW

The principal place of business is:
9 - 11 Chandlery Building
Bradford on Avon Marina
Bradford on Avon
Wiltshire
BA15 1UD

These financial statements were authorised for issue by the director on 7 November 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

M.B.Energy Management Limited

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

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

M.B.Energy Management Limited

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

4 | Investments

| 2025 £ | 2024 £
Investments in associates | 1,832,874 | 1,930,562

The M B Energy Management partnership is a partnership between the company and M J Barrington. The investment represents the company's accumulated share of profits and losses derived from the venture, together with its capital introduced.

Associates | £
Cost
At 1 April 2024 | 1,930,562
Disposals | (97,688)
At 31 March 2025 | 1,832,874
Provision
Carrying amount
At 31 March 2025 | 1,832,874
At 31 March 2024 | 1,930,562

5 | Debtors

| Note | 2025 £ | 2024 £
Other debtors |  | 135 | -
Income tax asset |  | - | 135
|  | 135 | 135

Current | 2025 £ | 2024 £
Other debtors | 135 | 135
| 135 | 135

M.B.Energy Management Limited

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

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
ordinary share of £1 each | 100 | 100 | 100 | 100