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COMPANY REGISTRATION NUMBER: 03244543

ENERGY CELL LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2025

ENERGY CELL LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 6,339 | 86,190

Current assets

Stocks | – |  | 42,715
Debtors | 6 | 169,087 |  | 92,154
Cash at bank and in hand | 487,687 |  | 483,468
| ---------- |  | ----------
| 656,774 |  | 618,337

Creditors: amounts falling due within one year | 7 | ( 167,806) |  | ( 156,675)
| ---------- |  | ----------
Net current assets |  | 488,968 | 461,662
|  | ---------- | ----------
Total assets less current liabilities |  | 495,307 | 547,852

Provisions

Taxation including deferred tax |  | ( 1,585) | ( 21,548)
|  | ---------- | ----------
Net assets |  | 493,722 | 526,304
|  | ---------- | ----------

ENERGY CELL LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 494 | 494
Capital redemption reserve |  | 300,506 | 300,506
Profit and loss account |  | 192,722 | 225,304
|  | ---------- | ----------
Shareholder funds |  | 493,722 | 526,304
|  | ---------- | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 18 March 2026 , and are signed on behalf of the board by:

J D Wakefield
Director

Company registration number: 03244543

ENERGY CELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor The Terrace, Grantham Street, Lincoln, LN2 1BD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity. Revenue recognition The turnover shown in the profit and loss account represents the value of all work done during the period, exclusive of Value Added Tax. Turnover is recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the sale have been transferred to the customer. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Fixtures and fittings | - | 10% & 25% straight line
| Motor vehicles | - | 20% straight line

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at face value. Financial liabilities - trade creditors and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 30,267 | 20,325 | 101,989 | 152,581
Disposals | ( 8,056) | – | ( 101,989) | ( 110,045)
| --------- | --------- | ---------- | ----------
At 30 September 2025 | 22,211 | 20,325 | – | 42,536
| --------- | --------- | ---------- | ----------
Depreciation |  |  |  |
At 1 October 2024 | 29,188 | 10,006 | 27,197 | 66,391
Charge for the year | 270 | 3,980 | 13,599 | 17,849
Disposals | ( 7,247) | – | ( 40,796) | ( 48,043)
| --------- | --------- | ---------- | ----------
At 30 September 2025 | 22,211 | 13,986 | – | 36,197
| --------- | --------- | ---------- | ----------
Carrying amount |  |  |  |
At 30 September 2025 | – | 6,339 | – | 6,339
| --------- | --------- | ---------- | ----------
At 30 September 2024 | 1,079 | 10,319 | 74,792 | 86,190
| --------- | --------- | ---------- | ----------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 162,623 | 85,300
Other debtors | 6,464 | 6,854
| ---------- | ---------
| 169,087 | 92,154
| ---------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 1,753 | 3,289
Corporation tax | 94,623 | 77,412
Social security and other taxes | 41,224 | 31,714
Other creditors | 30,206 | 44,260
| ---------- | ----------
| 167,806 | 156,675
| ---------- | ----------

8. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.
9. Controlling party
The company is a subsidiary of E.C. Group Holdings Ltd. The parent company's registered office and principal place of business is 4th Floor, The Terrace, Grantham Street, Lincoln, LN2 1BD.