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Registered number: 08694571
Energy Efficiency Consultancy Group Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08694571
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 350,603 392,093
Investment Properties 5 406,400 406,400
Investments 6 5,435 5,335
762,438 803,828
CURRENT ASSETS
Debtors 7 3,182 5,863
Cash at bank and in hand 60,794 67,404
63,976 73,267
Creditors: Amounts Falling Due Within One Year 8 (184,778 ) (260,863 )
NET CURRENT ASSETS (LIABILITIES) (120,802 ) (187,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES 641,636 616,232
Creditors: Amounts Falling Due After More Than One Year 9 (294,525 ) (294,525 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,148 ) (15,185 )
NET ASSETS 334,963 306,522
CAPITAL AND RESERVES
Called up share capital 11 50 50
Revaluation reserve 12 129,523 129,523
Profit and Loss Account 205,390 176,949
SHAREHOLDERS' FUNDS 334,963 306,522
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 R R Wallace
Director
22 December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Energy Efficiency Consultancy Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08694571 . The registered office is Suite 9 The Green, Fountain Street, Macclesfield, Cheshire, SK10 1JN.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Tangible Fixed Assets and Depreciation
Where appropriate certain classes of plant and equipment are held at revalued amount and subject to regular revalutions with any gains or losses recognised as they arise through the Statement of Comprehensive Income.
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:
Freehold No depreciation
Plant & Machinery over 10 years
Motor Vehicles 25% reducing balance
Fixtures & Fittings over 10 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2024 232,700 53,367 90,336 224,607 601,010
As at 31 March 2025 232,700 53,367 90,336 224,607 601,010
Depreciation
As at 1 April 2024 - 22,206 39,636 147,075 208,917
Provided during the period - 5,243 18,944 17,303 41,490
As at 31 March 2025 - 27,449 58,580 164,378 250,407
Net Book Value
As at 31 March 2025 232,700 25,918 31,756 60,229 350,603
As at 1 April 2024 232,700 31,161 50,700 77,532 392,093
A revaluation of the company's cleanroom installation was undertaken on 31 March 2019. The revalued amount was calculated using industry expertise independent from the Director and senior management due to the specialised nature of the plant being revalued.
The carrying value of the cleanroom installation under the cost method would be £16,082 for the year.
Due to the revaluation, it was determined that the useful life needed to be reviewed and has been recalculated at 10 years useful life as from the date of revaluation.
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5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 406,400
The investment property is freehold and held at cost which is deemed by the directors to be the current fair value.
6. Investments
Subsidiaries Other Total
£ £ £
Cost or Valuation
As at 1 April 2024 335 5,000 5,335
Additions 100 - 100
As at 31 March 2025 435 5,000 5,435
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 435 5,000 5,435
As at 1 April 2024 335 5,000 5,335
The company holds 20% or more of the share capital of the following companies:
Energy Efficiency Consultancy Ltd Ordinary shares 100%
Energy Efficiency Consultancy PTY Limited Ordinary shares 100%
(Incorporated in Australia)
Energy Efficiency Consulltancy LLC Ordinary shares 100%
(Incorporated in United States of America)
Energy Efficiency Consultancy Co., Ltd Ordinary shares 100%
(Incorporated in China)
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 3,022 5,180
VAT - 523
Amounts owed by group undertakings 160 160
3,182 5,863
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,040 1,276
Corporation tax 778 2,634
Other taxes and social security 842 2,349
Other creditors 2,308 1,228
Director's loan account 495 -
Amounts owed to group undertakings 179,315 253,376
184,778 260,863
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 294,525 294,525
10. Secured Creditors
Of the creditors the following amounts are secured.
This is a mortgage secured against the investment property.
2025 2024
£ £
Bank loans and overdrafts 294,525 294,525
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2024 129,523 176,949
Profit for the year and total comprehensive income - 168,441
Dividends paid - (140,000)
As at 31 March 2025 129,523 205,390
13. Related Party Transactions
Included within creditors is an amount due from Energy Efficiency Consultancy Limited of £334,223, (2024 - creditor of £393,384). This company is controlled by Energy Efficiency Consultancy Group Limited.
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