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# THE ENERGY ELEPHANT LIMITED

## Company Registration Number:
13716726 (England and Wales)

## Unaudited abridged accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 01 December 2024

## End date: 30 November 2025

# THE ENERGY ELEPHANT LIMITED

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet |
Notes |

# THE ENERGY ELEPHANT LIMITED

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 60,252 | 67,784
Total fixed assets: |  | 60,252 | 67,784
Current assets
Debtors: |  |  | 6,960
Cash at bank and in hand: |  | 100,135 | 19,555
Total current assets: |  | 100,135 | 26,515
Creditors: amounts falling due within one year: |  | (86,584) | (17,331)
Net current assets (liabilities): |  | 13,551 | 9,184
Total assets less current liabilities: |  | 73,803 | 76,968
Total net assets (liabilities): |  | 73,803 | 76,968
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 73,802 | 76,967
Shareholders funds: |  | 73,803 | 76,968

The notes form part of these financial statements

# THE ENERGY ELEPHANT LIMITED

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 April 2026
and signed on behalf of the board by:

Name: Iuliia Oryniak
Status: Director

The notes form part of these financial statements

# THE ENERGY ELEPHANT LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

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 the rendering of services. Turnover is reduced for estimated customer returns, rebates, and other similar allowances.

## Tangible fixed assets and depreciation policy

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 basis: Plant & Machinery - straight-line basis at 10% per annum.

## Other accounting policies

Foreign Currency Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account. Taxation The 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 profit and loss account because of items of income or expense that are taxable or deductible in other years, and items that are never taxable or deductible. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bascs used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. Deferred tax is measured at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

# THE ENERGY ELEPHANT LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 0

# THE ENERGY ELEPHANT LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 December 2024 | 75,316
At 30 November 2025 | 75,316
Depreciation |
At 01 December 2024 | 7,532
Charge for year | 7,532
At 30 November 2025 | 15,064
Net book value |
At 30 November 2025 | 60,252
At 30 November 2024 | 67,784