REGISTERED NUMBER: SC622956 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Central Energy

Services

(Edinburgh) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Balta

REGISTERED OFFICE:

13-15 Morningside Drive

Edinburgh

EH10 5LZ

REGISTERED NUMBER:

SC622956 (Scotland)

ACCOUNTANTS:

J S Accounting Services Limited

13-15 Morningside Drive

EDINBURGH

EH10 5LZ

FIXED ASSETS

Tangible assets

4

19,430

23,594

CURRENT ASSETS

Debtors

5

6,746

32,898

Cash at bank

2,463

7,509

9,209

40,407

CREDITORS

Amounts falling due within one year

6

14,402

53,025

NET CURRENT LIABILITIES

(5,193

)

(12,618

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,237

10,976

CREDITORS

Amounts falling due after more than one year

7

12,501

1,488

NET ASSETS

1,736

9,488

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,636

9,388

SHAREHOLDERS' FUNDS

1,736

9,488

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 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 9 October 2025 and were signed by:

A Balta - Director

1.	STATUTORY INFORMATION

Central Energy Services (Edinburgh) 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.

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

-

15% on reducing balance

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.

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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

32,579

DEPRECIATION

At 1 April 2024

11,977

Charge for year

1,172

At 31 March 2025

13,149

NET BOOK VALUE

At 31 March 2025

19,430

At 31 March 2024

20,602

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,097

14,606

Other debtors

2,649

18,292

6,746

32,898

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

3,492

31,883

Taxation and social security

4,390

8,086

Other creditors

6,520

13,056

14,402

53,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

8,429

1,488

Other creditors

4,072

-

12,501

1,488

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends of £19,900 were paid to Mr Balta. At 31 March 2025 the company was due Mr Balta £3,728.