Nexus Energy Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC446281

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		2,282
Tangible Assets	5		2,348		3,253

			2,348		5,535
CURRENT ASSETS
Debtors	6	32,027		6,202
Cash at bank and in hand		29,967		15,328

		61,994		21,530
Creditors: Amounts Falling Due Within One Year	7	(61,510 )		(44,531 )

NET CURRENT ASSETS (LIABILITIES)			484		(23,001 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,832		(17,466 )

Creditors: Amounts Falling Due After More Than One Year	8		(2,651 )		(13,089 )

NET ASSETS/(LIABILITIES)			181		(30,555 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			81		(30,655 )

SHAREHOLDERS' FUNDS			181		(30,555)

Page 1

Page 2

Nexus Energy Solutions Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A McGrinder

Director

22 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nexus Energy Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC446281 . The registered office is 36 Bruntsfield Place, Edinburgh, City Of Edinburgh, EH10 4HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	25% Straight Line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

Page 3

Page 4

Nexus Energy Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Website development
	£
Cost
As at 1 April 2024	33,456

As at 31 March 2025	33,456

Amortisation
As at 1 April 2024	31,174
Provided during the period	2,282

As at 31 March 2025	33,456

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	2,282

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	5,800	6,410	12,210
Additions	228	158	386

As at 31 March 2025	6,028	6,568	12,596

Depreciation
As at 1 April 2024	3,529	5,428	8,957
Provided during the period	818	473	1,291

As at 31 March 2025	4,347	5,901	10,248

Net Book Value
As at 31 March 2025	1,681	667	2,348

As at 1 April 2024	2,271	982	3,253

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,838	6,202
Directors' loan accounts	12,189	-

	32,027	6,202

Page 4

Page 5

Nexus Energy Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	21,265	15,653
Corporation tax	7,410	1,258
Other taxes and social security	14,467	15,145
VAT	18,085	12,045
Other creditors	283	270
Directors' loan accounts	-	160

	61,510	44,531

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,651	13,089

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Jason McGrinder	(160 )	31,329	(18,980 )	-	12,189

The above loan is unsecured, interest free and repayable on demand.

Page 5